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Home International Relations International cooperation

Meeting of the Working Group “Company Law” to the Council of the European Union

Meeting of the Working Group “Company Law” to the Council of the European Union


A meeting of Working Group “Company Law” to the Council of the European Union was held on May 2nd 2012 in Brussels. It was presided by the Danish delegation and was attended by officials of the “Audit Policy” Department of Directorate General “Internal Market and Services” of the European Commission.

The meeting continued with the adopted approach from the last meeting – the delegations presented their views and positions on the provisions of the Proposal for a Regulation of the European Parliament and the Council on specific requirements regarding the statutory audit of public-interest entities related to some specific aspects of the information which should be included in the audit report. Under these requirements the auditor is obliged to indicate in his/her report the main risk areas of material misstatement in the annual financial statements, the level of materiality, the used approach, the evaluation of the entity’s internal control system, the going concern principle, as well as what part of the balance was directly verified.

Sixth Workshop of the International Forum of Independent Audit Regulators


Representatives of the Commission took part in the Sixth Workshop of the International Forum of Independent Audit Regulators (IFIAR) which was held between 5th and 7th March 2012 in Abu Dhabi, United Arab Emirates. The workshop was organized with the support of the Abu Dhabi Accountability Authority.


The presentations were devoted to issues related to the financial crisis, its impact, as well as the reactions of the regulatory bodies in response to that. The discussions in the follow-up sessions covered topics related to audits of group financial statements, engagement performance – quality control review, international cooperation among regulators, the approaches for inspections of bank audits, inspection of the firms’ monitoring system on quality controls policies and procedures, evaluation of firms’ action plans, electronic systems used by regulators as well as selecting files for review and identifying risk areas for review .


The participants shared their knowledge and experience when performing oversight activities of statutory auditors.

Meeting of the Audit Regulatory Committee

A representative of the Commission took part in a meeting of the Audit Regulatory Committee which was held on 20th February 2012 in Brussels.
 Representatives of the European Commission updated Member States with the upcoming changes in the audit sector. The proposals of the European Commission on the scope of public-interest entities were discussed, the introduction of a European passport for auditors as well as the issues regarding the independence of auditors when providing non-audit services were also mentioned. The discussion continued with an opportunity for the participants to comment on the importance of the possibility stipulated in the Directive amending Directive 2006/43/EC, namely auditors to provide cross border services for carrying out statutory audits on a temporary or occasional basis.


Link to the electronic platform


The Commission for Public Oversight on Statutory Auditors was established in compliance with the Directive 2006/43/EC of the European Parliament and of the Council.

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