Cyprus Public Audit Oversight Board

Legal Framework

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


	- 2 Companies Law (Cap 113)
	- 3 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
	- 4 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
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