# L_2020340EN.01003901.xml

| 15.10.2020 | EN | Official Journal of the European Union | L 340/39 |
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15.10.2020

EN

Official Journal of the European Union

L 340/39

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DECISION OF THE EEA JOINT COMMITTEE

No 102/2018

of 27 April 2018

amending Annex XXII (Company law) and Protocol 37 (containing the list provided for in Article 101) to the EEA Agreement [2020/1462]

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:

| (1) | Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (1), as corrected by OJ L 170, 11.6.2014, p. 66, is to be incorporated into the EEA Agreement. |
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(1)

Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (1), as corrected by OJ L 170, 11.6.2014, p. 66, is to be incorporated into the EEA Agreement.

| (2) | Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (2) is to be incorporated into the EEA Agreement. |
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(2)

Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (2) is to be incorporated into the EEA Agreement.

| (3) | For the EEA Agreement to function well, Protocol 37 to the EEA Agreement is to be extended to include the Committee of European Auditing Oversight Bodies (CEAOB) set up by Regulation (EU) No 537/2014, and Annex XXII to the EEA Agreement is to be amended in order to specify the procedures for association with this Committee. |
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(3)

For the EEA Agreement to function well, Protocol 37 to the EEA Agreement is to be extended to include the Committee of European Auditing Oversight Bodies (CEAOB) set up by Regulation (EU) No 537/2014, and Annex XXII to the EEA Agreement is to be amended in order to specify the procedures for association with this Committee.

| (4) | Annex XXII and Protocol 37 to the EEA Agreement should therefore be amended accordingly, |
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(4)

Annex XXII and Protocol 37 to the EEA Agreement should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Annex XXII to the EEA Agreement shall be amended as follows:

| (1) | the following is added in point 10f (Directive 2006/43/EC of the European Parliament and of the Council):






  ‘— | 32014 L 0056: Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 (OJ L 158, 27.5.2014, p. 196). |
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(1)

the following is added in point 10f (Directive 2006/43/EC of the European Parliament and of the Council):

‘—

32014 L 0056: Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 (OJ L 158, 27.5.2014, p. 196).

The provisions of the Directive shall, for the purposes of this Agreement, be read with the following adaptation:

In Article 30c(3), as regards the EFTA States, the words “as laid down in the Charter of Fundamental Rights of the European Union” shall not apply.’;

| (2) | the following is inserted after point 10i (Directive 2013/34/EU of the European Parliament and of the Council):






  ‘10j. | 32014 R 0537: Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (OJ L 158, 27.5.2014, p. 77), as corrected by OJ L 170, 11.6.2014, p. 66.
  Modalities for the association of the EFTA States in accordance with Article 101 of the Agreement:
  The competent authorities of the EFTA States referred to in Article 32(1) of Directive 2006/43/EC shall have the right to participate fully in the Committee of European Auditing Oversight Bodies (CEAOB), under the same conditions as competent authorities of the EU Member States but without the right to vote. Members from the EFTA States shall not be eligible for the Chairmanship of CEAOB pursuant to Article 30(6).
  The provisions of the Regulation shall, for the purposes of this Agreement, be read with the following adaptations:






  (a) | The words “Union or national legislation” shall be replaced by the words “the EEA Agreement or national legislation” and the words “Union or national law” shall be replaced by the words “the EEA Agreement or national law”. |
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(2)

the following is inserted after point 10i (Directive 2013/34/EU of the European Parliament and of the Council):

‘10j.

32014 R 0537: Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (OJ L 158, 27.5.2014, p. 77), as corrected by OJ L 170, 11.6.2014, p. 66.

Modalities for the association of the EFTA States in accordance with Article 101 of the Agreement:

The competent authorities of the EFTA States referred to in Article 32(1) of Directive 2006/43/EC shall have the right to participate fully in the Committee of European Auditing Oversight Bodies (CEAOB), under the same conditions as competent authorities of the EU Member States but without the right to vote. Members from the EFTA States shall not be eligible for the Chairmanship of CEAOB pursuant to Article 30(6).

The provisions of the Regulation shall, for the purposes of this Agreement, be read with the following adaptations:

(a)

The words “Union or national legislation” shall be replaced by the words “the EEA Agreement or national legislation” and the words “Union or national law” shall be replaced by the words “the EEA Agreement or national law”.

| (b) | In Article 41, as regards the EFTA States:






  (i) | the words “17 June 2020” shall read “six years after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”; |
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(b)

In Article 41, as regards the EFTA States:

(i)

the words “17 June 2020” shall read “six years after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”;

| (ii) | the words “17 June 2023” shall read “nine years after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”; |
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(ii)

the words “17 June 2023” shall read “nine years after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”;

| (iii) | the words “16 June 2014” shall read “the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”; |
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(iii)

the words “16 June 2014” shall read “the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”;

| (iv) | the words “as at 17 June 2016” shall read “two years after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”. |
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(iv)

the words “as at 17 June 2016” shall read “two years after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”.

| (c) | In Article 44, as regards the EFTA States, the words “17 June 2017” shall read “one year after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”.’. |
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(c)

In Article 44, as regards the EFTA States, the words “17 June 2017” shall read “one year after the date of entry into force of Decision of the EEA Joint Committee No 102/2018 of 27 April 2018”.’.

Article 2

The following point is added in Protocol 37 to the EEA Agreement:

| ‘40. | The Committee of European Auditing Oversight Bodies (CEAOB) (Regulation (EU) No 537/2014 of the European Parliament and of the Council).’. |
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‘40.

The Committee of European Auditing Oversight Bodies (CEAOB) (Regulation (EU) No 537/2014 of the European Parliament and of the Council).’.

Article 3

The texts of Regulation (EU) No 537/2014, as corrected by OJ L 170, 11.6.2014, p. 66, and Directive 2014/56/EU in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.

Article 4

This Decision shall enter into force on 28 April 2018, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).

Article 5

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.

Done at Brussels, 27 April 2018.

For the EEA Joint Committee

The President

Claude MAERTEN

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(1)  
  OJ L 158, 27.5.2014, p. 77.

1

(2)  
  OJ L 158, 27.5.2014, p. 196.

2

(*1)  Constitutional requirements indicated.

*1

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