TITLE I - SUBJECT MATTER, SCOPE AND DEFINITIONS (Article 1-3)Article 1 - Subject matterArticle 2 - ScopeArticle 3 - Definitions
TITLE II - CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES (Article 4-15)Article 4 - Audit feesArticle 5 - Prohibition of the provision of non-audit servicesArticle 6 - Preparation for the statutory audit and assessment of threats to independenceArticle 7 - IrregularitiesArticle 8 - Engagement quality control reviewArticle 9 - International auditing standardsArticle 10 - Audit reportArticle 11 - Additional report to the audit committeeArticle 12 - Report to supervisors of public-interest entities GLArticle 13 - Transparency reportArticle 14 - Information for competent authoritiesArticle 15 - Record keeping
TITLE III - THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES (Article 16-19)Article 16 - Appointment of statutory auditors or audit firmsArticle 17 - Duration of the audit engagementArticle 18 - Hand-over fileArticle 19 - Dismissal and resignation of the statutory auditors or the audit firms
TITLE IV - SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES (Article 20-44)CHAPTER I - Competent authorities (Article 20-25)Article 20 - Designation of competent authoritiesArticle 21 - Conditions of independenceArticle 22 - Professional secrecy in relation to competent authoritiesArticle 23 - Powers of competent authoritiesArticle 24 - Delegation of tasksArticle 25 - Cooperation with other competent authorities at national levelCHAPTER II - Quality assurance, market monitoring, and transparency of competent authorities (Article 26-28)Article 26 - Quality assuranceArticle 27 - Monitoring market quality and competitionArticle 28 - Transparency of competent authoritiesCHAPTER III - Cooperation between competent authorities and relations with the european supervisory authorities (Article 29-35)Article 29 - Obligation to cooperateArticle 30 - Establishment of the CEAOBArticle 31 - Cooperation with regard to quality assurance reviews, investigations and on-site inspectionsArticle 32 - Colleges of competent authoritiesArticle 33 - Delegation of tasksArticle 34 - Confidentiality and professional secrecy in relation to cooperation among competent authoritiesArticle 35 - Protection of personal dataCHAPTER IV - Cooperation with third-country authorities and with international organisations and bodies (Article 36-44)Article 36 - Agreement on exchange of informationArticle 37 - Disclosure of information received from third countriesArticle 38 - Disclosure of information transferred to third countriesArticle 39 - Exercise of the delegationArticle 40 - Review and reportsArticle 41 - Transitional provisionsArticle 42 - National provisionsArticle 43 - Repeal of Commission Decision 2005/909/ECArticle 44 - Entry into force
CHAPTER I - Competent authorities (Article 20-25)Article 20 - Designation of competent authoritiesArticle 21 - Conditions of independenceArticle 22 - Professional secrecy in relation to competent authoritiesArticle 23 - Powers of competent authoritiesArticle 24 - Delegation of tasksArticle 25 - Cooperation with other competent authorities at national level
CHAPTER II - Quality assurance, market monitoring, and transparency of competent authorities (Article 26-28)Article 26 - Quality assuranceArticle 27 - Monitoring market quality and competitionArticle 28 - Transparency of competent authorities
CHAPTER III - Cooperation between competent authorities and relations with the european supervisory authorities (Article 29-35)Article 29 - Obligation to cooperateArticle 30 - Establishment of the CEAOBArticle 31 - Cooperation with regard to quality assurance reviews, investigations and on-site inspectionsArticle 32 - Colleges of competent authoritiesArticle 33 - Delegation of tasksArticle 34 - Confidentiality and professional secrecy in relation to cooperation among competent authoritiesArticle 35 - Protection of personal data
CHAPTER IV - Cooperation with third-country authorities and with international organisations and bodies (Article 36-44)Article 36 - Agreement on exchange of informationArticle 37 - Disclosure of information received from third countriesArticle 38 - Disclosure of information transferred to third countriesArticle 39 - Exercise of the delegationArticle 40 - Review and reportsArticle 41 - Transitional provisionsArticle 42 - National provisionsArticle 43 - Repeal of Commission Decision 2005/909/ECArticle 44 - Entry into force