Publication

23 May 2016

Audit exemption thresholds in Europe

Following the transposition of the Accounting Directive, the Federation of European Accountants shares the updated thresholds defining “small undertakings” in EU Member States, Norway, Switzerland and Iceland.

Consequently, companies identified as “small undertakings” are no longer required to have a statutory audit.

The table published in this paper provides an overview of these thresholds, and also shows the increase in percentage from the previous thresholds.

Related documents

Information paper: Audit exemption thresholds in Europe – Update after the transposition of the Accounting Directive

 

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