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:
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(1) |
the Comissão de Valores Mobiliários of Brazil; |
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(2) |
the Dubai Financial Service Authority of Dubai International Financial Centre; |
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(3) |
the Registrar of Companies of Guernsey; |
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(4) |
the Finance Professions Supervisory Centre of Indonesia; |
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(5) |
the Financial Supervision Commission of the Isle of Man; |
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(6) |
the Jersey Financial Services Commission; |
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(7) |
the Audit Oversight Board of Malaysia; |
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(8) |
the Independent Regulatory Board for Auditors of South Africa; |
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(9) |
the Financial Services Commission of South Korea and the Financial Supervisory Service of South Korea; |
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(10) |
the Financial Supervisory Commission of Taiwan; |
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(11) |
the Securities and Exchange Commission of Thailand. |