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 I Subject matter, scope and definitions

Article 3 Definitions

For the purposes of this Regulation, the definitions laid down in Article 2 of Directive 2006/43/EC shall apply, except as regards the term 'competent authority as provided for in Article 20 of this Regulation.

Licence and copyright

© 2018, LexisNexis Group a division of Reed Elsevier (UK) Ltd. All rights reserved.