Consultation response

21 April 2005

FEE Suggests Changes to the Proposed Amendments to the Fourth and Seventh Directives

The briefing note builds on FEE’s comment letter of the 27 February 2005. The note details the accountancy profession’s concerns regarding the current proposal to amend the Fourth and Seventh Directives.

Key issues:
the location of the corporate governance statement and related audit implications may inhibit development of disclosure; the need for clarification of the term “arrangements”; and that disclosure requirements for related party transactions do not go beyond IAS 24.

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