third-country audit entity
as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (4) (Definitions)
4.
‘third-country audit entity’ means an entity, regardless of its legal form, which carries out audits of the annual or consolidated financial statements, or, where applicable, the assurance of sustainability reporting of a company incorporated in a third country, other than an entity which is registered as an audit firm in any Member State as a consequence of approval in accordance with Article 3;