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Who should use this Form?

Form A can be  used by a third country auditor or audit entity whose relevant audit clients are incorporated in those countries who were granted a transitional period by the European Commission’s Decision 2011/30/EU of the 19 January 2011, amended by Decision 2013/288/EU. These countries are Bermuda, Cayman Islands, Egypt, Mauritius, New Zealand, Russia and Turkey.

According to the EU Statutory Audit Directive (“Directive 2006/43/EC”) a third country auditor or 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“.