(13)Under Article 1 of Commission Implementing Decision (EU) 2016/1010 3 , several competent authorities of third countries or territories, including the IRBA, were declared adequate within the meaning of Article 47(1)(c) of Directive 2006/43/EC for the purpose of transfers of audit working papers or other documents and of inspection and investigation reports. Pursuant to Article 3 of Implementing Decision (EU) 2016/1010, that Implementing Decision ceased to apply with respect to the IRBA on 1 August 2019.
Recital 13
- 3 Commission Implementing Decision (EU) 2016/1010 of 21 June 2016 on the adequacy of the competent authorities of certain third countries and territories pursuant to Directive 2006/43/EC of the European Parliament and of the Council ( OJ L 165, 23.6.2016, p. 17 ). ↩