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.