-
- Regulation (EU) no 537/2014 on specific requirements regarding statutory audit of public-interest entities
- Directive 2014/56/EC amending Directive 2006/43/EC
- Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
- Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (consolidated text)
- Adequacy Decision of 5 February 2010 on the adequacy of the competent authorities of certain third countries
- Adequacy Decision of 1 September 2010 on the adequacy of the competent authorities of Australia and the United States
- Adequacy Decision of 11.6.2013 on the adequacy of the competent authorities of the United States of America
- Adequacy Decision of 14 July 2016 on the adequacy of the competent authorities of the United States of America
- Adequacy Decision of 21 June 2016 on the adequacy of the competent authorities of certain third countries and territories
- Adequacy Decision of 6 November 2019 on the adequacy of the competent authorities of the People’s Republic of China
- Equivalence Decision of 29 July 2008 concerning a transitional period for audit activities of certain third country auditors and audit entities
- Equivalence Decision of 19 January 2011 on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union
- Equivalence Decision of 11.6.2013 on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America
- Equivalence Decision of 14 July 2016 on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America
- Equivalence Decision of 25 July 2016 amending Decision 2011/30/EU on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union
- European Comission Recommendation of 16 May 2002 Statutory Auditors' Independence in the EU: A Set of Fundamental Principles
- European Commission Recommendation of 6 May 2008 on external quality assurance for statutory auditors and audit firms auditing public interest entities
- European Commission Recommendation of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firms
