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What is transitional registration for third-country auditors?

The EU can issue Commission Decisions where, for a transitional period, certain third-country auditors and audit entities are exempt for a transitional period from meeting all the requirements of ‘full’ registration (the article 45 of Audit Directive registrations) and can apply for transitional registration instead. This is relevant only for third-country auditors/audit entities whose home jurisdiction has been listed by a Commission Decision as being eligible. If you believe you or your firm are eligible for transitional registration and intend to issue an audit report for a relevant audit client then please contact IAASA at