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How does a third-country auditor/audit entity apply for registration in the EU/EEA?

The Directive does not provide for a single registration across the EU/EEA, although Member States are cooperating closely on the implementation of these requirements. Therefore, registration is the responsibility of each Member State. Applications must be made with the relevant competent authority in each Member State where a registration is required.

In Ireland, applications under the European Union (Third Country Auditors and Audit Entities Equivalence, Transitional Period and Fees) Regulations 2012, which gave effect to the Commission Decision 2011/30/EU should be submitted to the Irish Auditing and Accounting Supervisory Authority (‘IAASA’)