CONSULT.Outcome publishedConsultation · gov.uk

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).

Last fetched 03 May 2026 · gov.uk

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/pdf Auditor regulation: draft regulations application/pdf Auditor regulation: technical legislative implementation of the EU Audit Directive and Regulation - impact assessmentapplication/pdf Regulatory Policy Committee opinion on the impact assessment (consultation stage)application/pdf Member state options tables for Directive 2014/56/EU and Regulation No 537/2014application/pdf EU audit directive and regulation: implementing the requirements - government response and summary of responsesapplication/pdf EU audit directive and regulation: implementing the requirements - responsesapplication/x-zip-compressed