The provisions of the first and third paragraphs of Article D. 612-53 and of Articles D. 612-54, D. 612-58 and R. 612-59 are applicable to financial holding companies and parent undertakings of finance companies subject to supervision by the Autorité de contrôle prudentiel et de résolution which have their registered office in a State party to the Agreement on the European Economic Area, for persons responsible for carrying out statutory audits of the consolidated financial statements and taking into account applicable foreign legislation.