Article 3 | Audit Regulation | Regulation 537/2014

Updated 04/02/2025

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Version from: 09/01/2024

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Article 3 - Regulation 537/2014 (Audit Regulation)

Article 3

Definitions

For the purposes of this Regulation, the definitions laid down in Article 2 of Directive 2006/43/EC shall apply, except as regards the term ‘competent authority’ as provided for in Article 20 of this Regulation.

Recitals

TITLE I - SUBJECT MATTER, SCOPE AND DEFINITIONS (Article 1-3)Article 1 - Subject matter Article 2 - Scope Article 3 - Definitions

TITLE II - CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES (Article 4-15)

TITLE III - THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES (Article 16-19)

TITLE IV - SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES (Article 20-44)

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Article 3 - Regulation 537/2014 (Audit Regulation)

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