
Article 1 
The following competent authorities of third countries or territories meet requirements which shall be considered adequate within the meaning of Article 47(1)(c) of Directive 2006/43/EC for the purpose of transfers of audit working papers or other documents and of inspection and investigation reports under Article 47(1) of that Directive:

((1)) the Comissão de Valores Mobiliários of Brazil;
((2)) the Dubai Financial Service Authority of Dubai International Financial Centre;
((3)) the Registrar of Companies of Guernsey;
((4)) the Finance Professions Supervisory Centre of Indonesia;
((5)) the Financial Supervision Commission of the Isle of Man;
((6)) the Jersey Financial Services Commission;
((7)) the Audit Oversight Board of Malaysia;
((8)) the Independent Regulatory Board for Auditors of South Africa;
((9)) the Financial Services Commission of South Korea and the Financial Supervisory Service of South Korea;
((10)) the Financial Supervisory Commission of Taiwan;
((11)) the Securities and Exchange Commission of Thailand.
Article 2 
Member States shall ensure that where audit working papers or other documents held by statutory auditors or audit firms are exclusively held by a statutory auditor or audit firm registered in a Member State other than the Member State where the group auditor is registered and whose competent authority has received a request from any of the authorities referred to in Article 1, such papers or documents shall be transferred to the competent authority of the third country or territory concerned only if the competent authority of the first Member State has given its express agreement to the transfer.
Article 3 
With respect to the competent authorities referred to in Article 1(4) and (8), this Decision shall apply until 31 July 2019.
Article 4 
This Decision is addressed to the Member States.
Done at Brussels, 21 June 2016.
For the Commission
Jonathan HILL
Member of the Commission