Delegated powers behind the standards

What is the requirement, in plain English?

The delegation for the reporting standards, the threshold adjustments and the voluntary standards is renewed, and the threshold and voluntary-standard powers run without a fixed end date from 18 March 2026. The Commission consults the Member State expert group and EFRAG in the way set out. The Parliament or the Council may revoke the delegation.

What evidence does a regulator or an auditor ask for?

The record of which delegated acts were in force for the reporting year, and a watch on the consultation route the Commission follows.

Which dates matter?

• No date is stated for this provision in the text.

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• 2013/34/EU Article 29b
• Article 29ca
• Article 40b

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.