3. — Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16…

3.

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

The competent authority shall have the following responsibilities: approval and amendment of the inspection methodologies, including inspection and follow-up manuals, reporting methodologies and periodic inspection programmes; approval and amendment of inspection reports and follow-up reports; approval and assignment of inspectors for each inspection. The competent authority shall allocate adequate resources to the quality assurance system.

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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.