Article 1
The following competent authorities of third countries shall be considered adequate for the purpose of Article 47(1) of Directive 2006/43/EC:
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1. |
the Canadian Public Accountability Board; |
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2. |
the Financial Services Agency of Japan; |
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3. |
the Certified Public Accountants and Auditing Oversight Board of Japan; |
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4. |
the Federal Audit Oversight Authority of Switzerland. |