Register third-country audit entities
This register contains the third-country audit entities and the third-country auditors that provide an audit reports or intend to provide audit reports concerning the annual or consolidated accounts of a company incorporated outside the European Union and European Economic Area whose transferable securities are admitted to trading on a regulated market within the meaning of Article 1:1 of the Act on Financial Supervision (Wet op het financieel toezicht, Wft) in the Netherlands (Euronext Amsterdam N.V.) (except for exclusively debt securities with a denomination per unit of at least EUR 50.000 or equivalent value). The AFM supervises the conduct of these entities.
The information that is shown is the information that has been provided by the third-country audit entity.
Status of the registration
If the status of the registration is ‘registered’, the third-country audit entity has a ‘full’ registration in the register. If the status of the registration is ‘applied’, the third-country audit entity does not yet have a ‘full’ registration. In that case, the third-country audit entity has applied for registration under the transitional provisions, or the relevant audit clients of this third-country audit entity are located in a third country to which the European Commission has granted a transitional period (these third countries are not yet been assessed equivalent for the purpose of Directive 2006/43/EC). The audit reports provided by third-country audit entities in this register have legal effect in the Netherlands, irrespective of the mentioned status of the registration.