The FEE survey addresses the degree to which statutory market access rules are applied across European jurisdictions in relation to the provision of a wide range of audit, accountancy and related services. It focuses on the degree of consumer choice for such services. The survey found that only in the areas of statutory audit and to some extent other reports which are required by European company law Directives, do market access regulations apply. In the vast majority of countries, professional accountants are recognised as having expertise in tax matters and over half of the countries surveyed treat tax services as an area of free consumer choice. A small number reserve the provision of these services to regulated professions, principally lawyers in addition to professional accountants. The questionnaire was completed by 37 FEE member bodies in 27 countries (all 25 EU Member States, plus Norway and Romania).