The Auditors' Laws

This legislation harmonises the Cypriot law with the relevant European Directive on statutory audits of annual accounts and consolidated accounts [2014/56/EU] and the Regulation [537/2014] concerning Public Interest Entities (PIE). The Law should be read together with Regulation (EU) 537/2014, in particular as regards the PIE.

All insurance/reinsurance undertakings fall within the definition of PIEs and therefore, must comply with the provisions of all relevant articles of both the Law and the Regulation.

  • The Auditors' Laws

  • Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities