Auditing and Assurance Standards and Guidance

Ethical Standards for Auditors

Ethical Standard(s) for Auditors - applicable in Ireland - applicable for periods beginning before 17 June 2016

Regulation (EU) 537/2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC

Title II Conditions for carrying out statutory audit of public interest entities

Article 14 Information for competent authorities

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:

(a)	revenues from statutory audit;

(b)	revenues from non-audit services other than those referred to in Article 5(1) which are required by Union or national legislation; and,

(c)	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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