EU · MiFID II · TITLE VI COMPETENT AUTHORITIES · CHAPTER I Designation, powers and redress procedures
Article 77 MiFID IIRelations with auditors
Requires statutory auditors of investment firms, regulated markets and nationally supervised APAs and ARMs to report promptly to competent authorities any facts or decisions likely to be a material breach of authorisation or conduct rules, threaten continued functioning or lead to a qualified audit opinion, including at closely linked undertakings; good-faith reporting does not breach confidentiality or create liability.
Commentary
No law-firm commentary is linked to this provision yet.
393 more documents relate to MiFID II as a whole without naming an article.
UK counterpart
UK transposition not traced in the FCA Handbook. It may sit in FSMA, the Regulated Activities Order or SI 2017/701, which are not yet mapped.
Version history
- From 1 Jan 2022
- From 17 Sept 2014 to 1 Jan 2022
Each entry is a consolidated version of the act on EUR-Lex in which this provision appears. The text itself is on the official site.