COMMISSION DECISION
of 19 January 2011
on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union
(notified under document C(2011) 117)
(Text with EEA relevance)
(2011/30/EU)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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 1, and in particular Article 46(2) thereof,
Whereas:
HAS ADOPTED THIS DECISION: