SCHEDULE 2Approval of Third Country Competent Authorities
Approved third country competent authorities1
1
The third country competent authorities which the European Commission has decided immediately before exit day are adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms under Article 47(3) of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and the competent authorities of the EEA States and Gibraltar, are approved as approved third country competent authorities on exit day and are listed in column 1 of Table 3 of this Schedule.
2
Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a third country competent authority’s name, in which case the approval ceases to apply after that date.
Approved third country competent authority | Date of last day of approval |
|---|---|
The Australian Securities and Investments Commission | |
Austrian Auditing Oversight Authority | 31 December 2020 |
Belgian Audit Oversight College | 31 December 2020 |
The Comissão de Valores Mobiliários of Brazil | |
Commission for public oversight of statutory auditors Bulgaria | 31 December 2020 |
The Canadian Public Accountability Board | |
Ministry of Finance of the Republic of Croatia | 31 December 2020 |
Cyprus Audit Oversight Board | 31 December 2020 |
Public Audit Oversight Board of the Czech Republic | 31 December 2020 |
Danish Business Authority | 31 December 2020 |
The Dubai Financial Service Authority of Dubai International Financial Centre | |
Estonian Auditing Oversight Board | 31 December 2020 |
Finnish Patent and Registration Office - Auditor Oversight Unit | 31 December 2020 |
Haut Conseil du Commissariat aux Comptes France | 31 December 2020 |
Audit Oversight Body Germany | 31 December 2020 |
Gibraltar Financial Services Commission | 31 December 2020 |
Hellenic Accounting and Auditing Standards Oversight Board | 31 December 2020 |
The Registrar of Companies of Guernsey | |
Auditors’ Public Oversight Authority - Ministry for National Economy of Hungary | 31 December 2020 |
Audit Oversight Board Iceland | 31 December 2020 |
The Finance Professions Supervisory Centre of Indonesia | 31 July 2019 |
Irish Auditing and Accounting Supervisory Authority | 31 December 2020 |
Isle of Man Financial Services Authority | |
Commissione Nazionale per le Societa e la Borsa Italy | 31 December 2020 |
The Financial Services Agency of Japan | |
The Certified Public Accountants and Auditing Oversight Board of Japan | |
The Jersey Financial Services Commission | |
Ministry of Finance of Latvia Commercial Companies Audit Policy and Oversight Unit | 31 December 2020 |
Financial market authority Liechtenstein | 31 December 2020 |
Authority of Audit, Accounting, Property Valuation and Insolvency of Lithuania | 31 December 2020 |
Commission de Surveillance du Secteur Financier Luxembourg | 31 December 2020 |
The Audit Oversight Board of Malaysia | |
Accountancy Board Malta | 31 December 2020 |
The Netherlands Authority for the Financial Markets | 31 December 2020 |
Finanstilsynet Norway | 31 December 2020 |
Audit Oversight Commission Poland | 31 December 2020 |
Comissão do Mercado de Valores Mobiliários Portugal | 31 December 2020 |
Authority for Public Oversight of the Statutory Audit Activity Romania | 31 December 2020 |
Auditing Oversight Authority Slovakia | 31 December 2020 |
Agency of Public Oversight of Auditing Slovenia | 31 December 2020 |
The Independent Regulatory Board for Auditors of South Africa | 31 July 2019 |
The Financial Services Commission of South Korea | |
Financial Supervisory Service of South Korea | |
Instituto de Contabilidad y Auditoría de Cuentas Spain | 31 December 2020 |
Swedish Inspectorate of Auditors | 31 December 2020 |
The Federal Audit Oversight Authority of Switzerland | |
The Financial Supervisory Commission of Taiwan | |
The Securities and Exchange Commission of Thailand | |
The Public Company Accounting Oversight Board of the United States of America | 31 July 2022 |
The Securities and Exchange Commission of the United States of America | 31 July 2022 |