2.

To qualify as a new beneficiary, a body shall fulfil the criteria set out in Article 3 and at least one of the following criteria: it must be a direct successor of one of the beneficiaries listed in the Annex; it must pursue activities supporting the implementation of Community policies aimed at supervisory convergence and cooperation in the field of financial services; or it must be directly involved in the process of developing or providing input to the development of international standards, applying, assessing or monitoring those standards or overseeing standard-setting processes in support of the implementation of Community policies in the field of financial reporting and auditing.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.