EU audit directive and regulation: implementing the requirements
We're seeking views on proposals to implement the EU audit directive and apply the EU audit regulation (Regulation 537/2014).
Detail
We’re seeking your views on our proposals to implement the EU audit directive (2014/56/EU) and a large number of changes to the regulatory framework. This includes:
- applying the new EU audit regulation (537/2014)
- audit retendering and auditor rotation requirements for Public Interest Entities
- the definition of a Public Interest Entity
We’ve published further proposed changes in the draft regulations document.
Documents
Auditor regulation: technical legislative implementation of the EU Audit Directive and Regulation - consultation documentapplication/pdfAuditor regulation: draft regulations application/pdfAuditor regulation: technical legislative implementation of the EU Audit Directive and Regulation - impact assessmentapplication/pdfRegulatory Policy Committee opinion on the impact assessment (consultation stage)application/pdfMember state options tables for Directive 2014/56/EU and Regulation No 537/2014application/pdfEU audit directive and regulation: implementing the requirements - government response and summary of responsesapplication/pdfEU audit directive and regulation: implementing the requirements - responsesapplication/x-zip-compressed