The European Union has published in the Official Journal the legislative batch related to the audit policy. The complete text is available on the following link: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2014:158:TOC
Member States should transpose (adopt and publish) the provisions of the amended Directive within 2 years since its effective date, namely June 16, 2016.