
Article 1 
For the purpose of Article 46(1) of Directive 2006/43/EC, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America shall be considered equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Article 2 
Article 1 shall be without prejudice to cooperative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of the United States of America, provided that such an arrangement meets the criteria set out in Article 2 of Commission Implementing Decision 2013/280/EU and does not pre-empt any Decision to be taken in accordance with Article 47(3) of Directive 2006/43/EC.
Article 3 
This Decision shall apply from 1 August 2013 to 31 July 2016.
Article 4 
This Decision is addressed to the Member States.
Done at Brussels, 11 June 2013.
For the Commission
Michel BARNIER
Member of the Commission