(4)The Commission should be empowered to adopt measures necessary for the implementation of Directive 2006/43/EC, in particular to ensure confidence in the audit function and the uniform application of requirements regarding professional ethics, quality-assurance systems, independence and objectivity, to adapt the list of subjects to be included in the test of theoretical knowledge for auditors, to adopt international auditing standards and common standards for audit reports for annual or consolidated accounts, and to define exceptional cases of direct transfer of documents to third countries. Since those measures are of general scope and are designed to amend non-essential elements of Directive 2006/43/EC, inter alia by supplementing it with new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC.