IFAC Global Knowledge Gateway

Global Knowledge Gateway

Your Portal to Global Accountancy Knowledge, Resources, and News

 
 

Some Positive Aspects of the Statutory Audit Reform in Europe
by Yves Nicolas, President, and Cédric Gélard, Technical Director, CNCC | July 22, 2014

The final texts of the statutory audit reform (i.e., the Directive and the Regulation) have now been published in the official journal of the European Union, bringing to a close four years of intense discussions that may significantly change the shape of statutory audit in Europe.

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Recent Viewpoints

The Cost of European Audit Legislation
by Jens Røder, Secretary General & CEO, Nordic Federation of Public Accountants | July 8, 2014

The Treaty of Lisbon, which came into effect in 2009, was designed to make the European community more effective, taking into account the perceived benefits accruing from full integration of the internal market. In addition, European businesses, including service providers and institutions, were to become more effective and efficient and able to operate seamlessly within the European Union.

These were great visions, which European legislators were committed to following, the purpose being to make Europe more competitive in the global arena.

Shared Standard Setting in the Public Interest: A Strong Model
by Fayez Choudhury, CEO, IFAC | June 24, 2014

The last two decades have been a definitive era in the evolution of the accountancy profession. In the wake of major corporate scandals at the turn of the century, an international public debate arose on the need for more effective and well-considered regulation; this debate then reignited during the global financial and sovereign debt crises.

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