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Why should it be in the interests of the applicant to provide voluntarily information on the external quality assurance

Information on the external quality assurance review is not a requirement for registration under Article 45 of Directive 2006/43/EC. However, since third-country audit entities registered under Article 45 are subject to inspection by EU audit regulatory authorities, providing this information will help the EU authorities to decide if and when inspection of the third-country audit entity is required.

Where applicants agree to provide such information a full copy of the last quality assurance review report should be provided. For example, an inspection report issued by the competent body in the home country could be submitted. Alternatively applicants can provide a brief description of the outcome of the quality assurance review, including the main shortcomings and the main measures the applicant has undertaken to address the shortcomings and to prevent them from recurring.