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Accounting in Europe Volume 20, 2023 - Issue 2
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Articles

Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union

Philipp JahnFaculty of Business Studies and Economics, University of Bremen, Bremen, Germany
&
Thomas LoyFaculty of Business Studies and Economics, University of Bremen, Bremen, GermanyCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-2716-9036
ORCID Icon
Pages 244-271 | Received 25 Oct 2018, Accepted 19 Apr 2023, Published online: 22 May 2023

References

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Laws and Regulations

  • Act LXXV of 2007 on the Chamber of Hungarian Auditors, the Activities of Auditors, and on the Public Oversight of Auditors (Hungary).
  • Act of 11 November 2015 (Slovak Republic) on statutory audit and on amendments to Act No. 431/2002 Coll. On accounting as amended.

Audit Act (Croatia).

  • Auditor’s Inspection Regulation (RIFS 2018:1) on Auditor’s examination of 31 May 2018 (Sweden).
  • Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on Statutory Audits of Annual Accounts and Consolidated Accounts, Amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC. Official Journal of the European Union, L 157/87, 9 June 2006.
  • Directive 78/660/EEC of the Council of the European Communities of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the Annual Accounts of Certain Types of Companies, Official Journal of the European Union, L 222/11, 14 August 1978.
  • Directive 84/253/EEC of the Council of the European Communities of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the Approval of Persons Responsible for Carrying out the Statutory Audits of Accounting Documents, Official Journal of the European Union, L 126/20, 12 May 1984.
  • Grand-ducal Regulation of 9 July 2013 (Luxembourg).
  • Law 162/2017, amending GO 65/1994. Official Journal, No. 548, 12 July 2017 (Romania).
  • Law 22/2015 on Auditing of 20 July 2015 (Spain).

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