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22 November 2007 — Publication

FEE Paper on ‘Internal Market for Services and the Accountancy Profession: Qualifications and Recognition’

FEE Paper on ‘Internal Market for Services and the Accountancy Profession: Qualifications and Recognition’

 

The paper examines the relation and the inter-actions between the EU Statutory Audit Directive, the Directive on the Recognition of Professional Qualifications and the highly commented Services Directive. It studies the manner in which these Directives modify existing recognition regimes at EU level and highlights important pending questions where there is a need for further legal clarification, for instance the scope of the aptitude tests for statutory auditors, the practical interpretation of temporary and occasional provision of services and the requirement to have a stable infrastructure in cases of establishment.

Related files:

 FEE Paper

 FEE Paper – French version

Press release, 22 November 2007