Article 14

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: revenues from statutory audit; revenues from non-audit services other than those referred to in Article 5(1) which are required by Union or national legislation; and, revenues from non-audit services other than those referred to in Article 5(1) which are not required by Union or national legislation.

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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.