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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

By way of derogation from paragraph 1, Member States may decide that the responsibility for ensuring that all or part of the provisions of Title III of this Regulation are applied is to be entrusted to, as appropriate, the competent authorities referred to in: Article 48 of Directive 2004/39/EC; Article 24(1) of Directive 2004/109/EC; point (h) of Article 24(4) of Directive 2004/109/EC; Article 20 of Directive 2007/64/EC; Article 30 of Directive 2009/138/EC; Article 4(1) of Directive 2013/36/EU; or to other authorities designated by national law.

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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.