Delegated power for the assurance standards

What is the requirement, in plain English?

The power for the Commission to adopt the delegated acts on limited assurance standards is conferred for an indeterminate period, replacing the earlier time-limited delegation.

What evidence does a regulator or an auditor ask for?

Not an undertaking duty; recorded so the reading shows the delegation behind the assurance standard date.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 2027

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?

• 2006/43/EC Article 26a(3)

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.