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Who should use Form B

Form B must be used by a third country audit entity that cannot take advantage of the transitional arrangements in the European Commission’s Decision 2011/30/EU (amended by Decision 2013/288/EU), that is by a third country audit entity whose home country is NOT one of the third countries to which the European Commission has granted a transitional period, or by a third country audit entity that is unable to meet the requirements for registration under the transitional provisions (see Frequently Asked Question – Form A – FAQ No 5).

According to the European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 a third country audit entity is “an entity, regardless of its legal form, which carries out audits of the annual or consolidated accounts of a company incorporated in a third country”.