On 21 December 2023, there was published in the Official Journal of the EU (OJ) Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending the Accounting Directive as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups. The Delegated Directive enters into force on the third day following its publication in the OJ. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with the Delegated Directive by 24 December 2024 at the latest.