Companies Law (Cap 113)
Regulation (EU) No537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC
Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2016/43/EC on statutory audits of annual accounts and consolidated accounts