(2)A decision on adequacy under Article 47(3) of Directive 2006/43/EC does not address other specific requirements for the transfer of audit working papers and other documents held by statutory auditors or audit firms and of inspection or investigation reports, such as the agreement on working arrangements on the basis of reciprocity between the competent authorities set out in Article 47(1), point (d) of Directive 2006/43/EC, or the requirements for the transfer of personal data set out in Article 47(1), point (e) of that Directive.