1.Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive by 1 January 1993. They shall forthwith inform the Commission thereof.
2.Member States may provide that this Directive shall only apply for the first time to accounts for the financial year beginning on 1 January 1995 or during the calendar year 1995.
3.Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.