Council Decision (EU) 2018/635 of 17 April 2018 on the position to be adopted, on behalf of the European Union within the EEA Joint Committee concerning an amendment to Annex XXII (Company Law) and Protocol 37 (containing the list provided for in Article 101) to the EEA Agreement
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 position to be adopted, on behalf of the Union, within the EEA Joint Committee on the proposed amendment to Annex XXII (Company law) and Protocol 37 (containing the list provided for in Article 101) to the EEA Agreement, shall be based on the draft decision of the EEA Joint Committee attached to this Decision.
Annex XXII to the EEA Agreement shall be amended as follows: 1. The following is added in point 10f (Directive 2006/43/EC of the European Parliament and of the Council): ‘— 32014 L 0056 : Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 ( OJ L 158, 27.5.2014, p. 196 ). The provisions of the Directive shall, for the purposes of this Agreement, be read with the following adaptation: In Article 30c(3), as regards the EFTA States, the words “as laid down in the Charter of Fundamental Rights of the European Union” shall not apply.’ 2. The following is inserted after point 10i (Directive 2013/34/EU of the European Parliament and of the Council): ‘10j. 32014 R 0537 : Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC ( OJ L 158, 27.5.2014, p. 77 ), as corrected by OJ L 170, 11.6.2014, p. 66 . Modalities for the association of the EFTA States in accordance with Article 101 of the Agreement: The competent authorities of the EFTA States referred to in Article 32(1) of Directive 2006/43/EC shall have the right to participate fully in the Committee of European Auditing Oversight Bodies (CEAOB), under the same conditions as competent authorities of the EU Member States but without the right to vote. Members from the EFTA States shall not be eligible for the Chairmanship of CEAOB pursuant to Article 30(6). The provisions of the Regulation shall, for the purposes of this Agreement, be read with the following adaptations: (a) The words “Union or national legislation” shall be replaced by the words “the EEA Agreement or national legislation” and the words “Union or national law” shall be replaced by the words “the EEA Agreement or national law”. (b) In Article 41, as regards the EFTA States: (i) the words “17 June 2020” shall read “six years after the date of entry into force of Decision of the EEA Joint Committee No …/… of …[this decision]”; (ii) the words “17 June 2023” shall read “nine years after the date of entry into force of Decision of the EEA Joint Committee No …/… of …[this decision]”; (iii) the words “16 June 2014” shall read “the date of entry into force of Decision of the EEA Joint Committee No …/… of …[this decision]”; (iv) the words “as at 17 June 2016” shall read “two years after the date of entry into force of Decision of the EEA Joint Committee No …/… of …[this decision]”. (c) In Article 44, as regards the EFTA States, the words “17 June 2017” shall read “one year after the date of entry into force of Decision of the EEA Joint Committee No …/… of …[this decision]”.’
This Decision shall enter into force on the date of its adoption.
The following point is added in Protocol 37 to the EEA Agreement: ‘40. The Committee of European Auditing Oversight Bodies (CEAOB) (Regulation (EU) No 537/2014 of the European Parliament and of the Council).’
The texts of Regulation (EU) No 537/2014, as corrected by OJ L 170, 11.6.2014, p. 66 , and Directive 2014/56/EU in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union , shall be authentic.
This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made ( *1 ) .
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union .
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.