Recital 13

(13)As this Decision is taken in the context of Commission Implementing Decision 2013/281/EU ⁴ on the equivalence of the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America, it should not pre-empt any final equivalence decisions that the Commission may adopt pursuant to Article 46(2) of Directive 2006/43/EC.