Article 18 Entry into force

This is a standard entry into force provision, common across EU regulatory acts.

It simply establishes when this Regulation becomes legally effective, which is twenty days after its publication in the Official Journal of the European Union.

Important points:

• This Regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
• No action is required from audited providers or auditing organisations under this article — it is a procedural formality.
• This article does not set any transitional period or deferred application date beyond the twenty-day window.