Article 18

1. For six years after the application of the provisions referred to in Article 30(2), Member States may apply transitional measures in respect of persons already undergoing professional or practical training when those provisions are applied who, on completion of their training, would not fulfil the conditions imposed by this Directive and would therefore be unable to carry out statutory audits of the documents referred to in Article 1(1) for which they had been trained.

2. Article 3 shall apply.