+CHAPTER XII TRANSITIONAL AND FINAL PROVISIONS
---+Article 48 Committee procedure
------+Article 48 1.
------+Article 48 2.
------+Article 48 2a.
------+Article 48 3.
---+Article 48a Exercise of the delegation
------+Article 48a 1.
------+Article 48a 2.
------+Article 48a 3.
------+Article 48a 4.
------+Article 48a 5.
---+Article 50 Repeal of Directive 84/253/EEC
---+Article 51 Transitional provision
---+Article 52 Minimum harmonisation
---+Article 53 Transposition
------+Article 53 1.
------+Article 53 2.
------+Article 53 3.
---+Article 54 Entry into force
---+Article 55 Addressees

CHAPTER XII TRANSITIONAL AND FINAL PROVISIONS

1. Panoramica

Titolo	Regolamentazione
Article 48 Committee procedure
Article 48a Exercise of the delegation
Article 50 Repeal of Directive 84/253/EEC	Article 50 Repeal of Directive 84/253/EEC Directive 84/253/EEC shall be repealed with effect from 29 June 2006. References to the repealed Directive shall be construed as references to this Directive.
Article 51 Transitional provision	Article 51 Transitional provision Statutory auditors or audit firms that are approved by the competent authorities of the Member States in accordance with Directive 84/253/EEC before the entry into force of the provisions referred to in Article 53(1) shall be considered as having been approved in accordance with this Directive.
Article 52 Minimum harmonisation	Article 52 Minimum harmonisation Member States requiring statutory audit may impose more stringent requirements, unless otherwise provided for by this Directive.
Article 53 Transposition
Article 54 Entry into force	Article 54 Entry into force This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
Article 55 Addressees	Article 55 Addressees This Directive is addressed to the Member States.

Requisiti
Fonte	Requisito

Standard
Fonte	Requisito