COMMISSION IMPLEMENTING DECISION (EU) 2016/1155
of 14 July 2016
on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and the Council
(notified under document C(2016) 4363)
(Text with EEA relevance)
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 the first subparagraph of Article 46(2) thereof,
Whereas:
HAS ADOPTED THIS DECISION: