Updated 04/02/2025
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Article 20 - Regulation 537/2014 (Audit Regulation)

Article 20

Designation of competent authorities

1.  

Competent authorities responsible for carrying out the tasks provided for in this Regulation and for ensuring that the provisions of this Regulation are applied shall be designated from amongst the following:

(a) 

the competent authority referred to in Article 24(1) of Directive 2004/109/EC;

(b) 

the competent authority referred to in point (h) of Article 24(4) of Directive 2004/109/EC;

(c) 

the competent authority referred to in Article 32 of Directive 2006/43/EC.

2.  

By way of derogation from paragraph 1, Member States may decide that the responsibility for ensuring that all or part of the provisions of Title III of this Regulation are applied is to be entrusted to, as appropriate, the competent authorities referred to in:

or to other authorities designated by national law.

3.  
Where more than one competent authority has been designated pursuant to paragraphs 1 and 2, those authorities shall be organised in such a manner that their tasks are clearly allocated.
4.  
Paragraphs 1, 2 and 3 shall be without prejudice to the right of a Member State to make separate legal and administrative arrangements for overseas countries and territories with which that Member State has special relations.
5.  
The Member States shall inform the Commission of the designation of competent authorities for the purposes of this Regulation.

The Commission shall consolidate this information and make it public.