(p)

Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC Text with EEA relevance · European Union

report: any significant difficulties encountered in the course of the statutory audit; any significant matters arising from the statutory audit that were discussed or were the subject of correspondence with management; and any other matters arising from the statutory audit that in the auditor's professional judgement, are significant to the oversight of the financial reporting process.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.