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Authority designated as competent authority for the purposes third country auditor transitional provisions

 

Under the Regulations, the Authority shall (i) make public the names and addresses of such third country auditors and audit entities; and (ii) draw attention to the fact that the third counties concerned have not yet been recognised as equivalent under the Directive 2006/43/EC (i.e. equivalent in terms of the requirements of Article 45 of Directive 2006/43/EC).