Article 44 | Audit Regulation | Regulation 537/2014

Article 44 - Regulation 537/2014 (Audit Regulation)

Article 44

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 17 June 2016.

However, Article 16(6) shall apply from 17 June 2017.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 16 April 2014.

For the European Parliament

The President

M. SCHULZ

For the Council

The President

D. KOURKOULAS

TITLE I - SUBJECT MATTER, SCOPE AND DEFINITIONS (Article 1-3)

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)

CHAPTER I - Competent authorities (Article 20-25)

CHAPTER II - Quality assurance, market monitoring, and transparency of competent authorities (Article 26-28)

CHAPTER III - Cooperation between competent authorities and relations with the european supervisory authorities (Article 29-35)

CHAPTER IV - Cooperation with third-country authorities and with international organisations and bodies (Article 36-44)Article 36 - Agreement on exchange of information Article 37 - Disclosure of information received from third countries Article 38 - Disclosure of information transferred to third countries Article 39 - Exercise of the delegation Article 40 - Review and reports Article 41 - Transitional provisions Article 42 - National provisions Article 43 - Repeal of Commission Decision 2005/909/EC Article 44 - Entry into force

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Level 2 legal acts

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Article 44 - Regulation 537/2014 (Audit Regulation)

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