Schedule 2 Approval of Third Country Competent Authorities
Approved third country competent authorities
(1) The competent authorities of the EEA States and Gibraltar are approved as approved third country competent authorities on IP completion day and are listed in column 1 of Table 3 of this Schedule.
(1A) The third country competent authorities which the European Commission has decided immediately before IP completion day are adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms under Article 47(3) of Directive 2006/43/EC of the European Parliament and of the Council of 17th May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC are approved as approved third country competent authorities and are listed in column 1 of Table 3 of this Schedule.
(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a third country competent authority’s name, in which case the approval ceases to apply after that date.
Table 3
|
Approved third country competent authority |
Date of last day of approval |
|---|---|
|
The Australian Securities and Investments Commission |
|
|
Austrian Auditing Oversight Authority |