FEE Communication in response to the EU Call for Codes of Conduct on Cross-Border Provision of Services in the EU Internal Market

Article 37 of Directive 2006/123/EC on Services in the Internal market requires the European Commission to encourage, particularly by professional bodies, organisations and associations, drawing up codes of conduct aimed at facilitating the provision of services or the establishment of a provider in another Member State, in conformity with Community law.

The FEE Council believes that the IFAC Code of Ethics constitutes the reference on ethics for European accountants. Issuing additional requirements does not belong to the responsibility of FEE. However, it is important to draw Member Bodies’ attention to the consequences of EU legislation that directly impact the legal position of their members when providing professional services in another EU Member State. Therefore, Council approved on 1 July 2009 a Communication in response to the EU call for codes of conduct on cross-border provision of services in the EU internal maket – Professional Accountants and Cross-Border Provision of Services.

This Communication provides a basis for FEE Member Bodies guidance specifically regarding practical issues arising from the application of the principle of free provision of services throughout the European Union.

 FEE Communication Code of Conduct on Cross-Border Provision of Services in the Internal Market