Article 14
Information for competent authorities
Statutory auditors and audit firms shall provide annually to his, her or its competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into:
|
(a) |
revenues from statutory audit; |
|
(b) |
revenues from non-audit services other than those referred to in Article 5(1) which are required by Union or national legislation; and, |
|
(c) |
revenues from non-audit services other than those referred to in Article 5(1) which are not required by Union or national legislation. |