Commission Implementing Decision (EU) 2016/1010 of 21 June 2016 on the adequacy of the competent authorities of certain third countries and territories pursuant to Directive 2006/43/EC of the European Parliament and of the Council (notified under document C(2016) 3727) (Text with EEA relevance)
Commission Implementing Decision (EU) 2016/1010 of 21 June 2016 on the adequacy of the competent authorities of certain third countries and territories pursuant to Directive 2006/43/EC of the European Parliament and of the Council (notified under document C(2016) 3727) (Text with EEA relevance)
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
The following competent authorities of third countries or territories meet requirements which shall be considered adequate within the meaning of Article 47(1)(c) of Directive 2006/43/EC for the purpose of transfers of audit working papers or other documents and of inspection and investigation reports under Article 47(1) of that Directive:
(1)
the Comissão de Valores Mobiliários of Brazil;
(2)
the Dubai Financial Service Authority of Dubai International Financial Centre;
(3)
the Registrar of Companies of Guernsey;
(4)
the Finance Professions Supervisory Centre of Indonesia;
(5)
the Financial Supervision Commission of the Isle of Man;
(6)
the Jersey Financial Services Commission;
(7)
the Audit Oversight Board of Malaysia;
(8)
the Independent Regulatory Board for Auditors of South Africa;
(9)
the Financial Services Commission of South Korea and the Financial Supervisory Service of South Korea;
(10)
the Financial Supervisory Commission of Taiwan;
(11)
the Securities and Exchange Commission of Thailand.
Member States shall ensure that where audit working papers or other documents held by statutory auditors or audit firms are exclusively held by a statutory auditor or audit firm registered in a Member State other than the Member State where the group auditor is registered and whose competent authority has received a request from any of the authorities referred to in Article 1, such papers or documents shall be transferred to the competent authority of the third country or territory concerned only if the competent authority of the first Member State has given its express agreement to the transfer.
