Let's take a look at Section 1484, dealing with the information that the public register must contain concerning statutory auditors, statutory audit firms, third-country auditors and entities, and the provisions regarding individual identification numbers and electronic storage of information.

Regarding statutory auditors:

• The auditor's name, address, and register entry number.
• If applicable, the name, address, and website of the statutory audit firm by which the auditor is employed, or with whom he or she is associated as a partner or otherwise, as well as the entry number of that audit firm in the register.
• The name and address of the recognised accountancy body responsible for the auditor's regulation.
• If registered with one or more recognised accountancy bodies, counterpart authorities or third-country competent authorities, the details of the registration and associated numbers.
• Information regarding the auditor's status as a Member State statutory auditor, if applicable.

For statutory audit firms and audit firms approved in another Member State:

• The firm's name, address, register entry number, legal form, main contact details, and website address if any.
• The address of each of the firm's offices in the State.
• The name of every individual associated with the firm who is approved as a statutory auditor, as per Part 27, and their register entry numbers.
• The name and address of the recognised accountancy body responsible for the firm's regulation.
• The names and addresses of the owners, shareholders, and members of the management body if any.
• If applicable, information about the firm's membership in a network.
• If the firm is registered with counterpart authorities or third-country competent authorities, details of the registration and associated numbers.
• Information concerning the firm's status as a Member State statutory audit firm, if this applies.

As for Third-country auditors and third-country audit entities:

• The information to be entered into the public register is as specified under either paragraph 1 or 2, as applicable, regarding statutory auditors or audit firms respectively, with adaptation for third-country cases.
• Such registered auditors and entities must be clearly identified as third-country auditors or audit entities, and not as statutory auditors or audit firms.

About individual identification numbers and electronic storage:

• An individual identification number must be assigned to each person, firm or entity entered into the public register.
• The information contained in the register must be stored electronically and made accessible to the public through electronic means.