Trans-national Organisations and Practices within the Accountancy Profession

Demonstrating the profession’s commitment to transparency, the study aims to facilitate wider understanding of organisations in the accountancy profession which serve international business needs. The study:

– Identifies the three different structural models and key characteristics of trans-national organisations, employed by the profession in Europe and the interaction between them;
– Places the profession’s development of trans-national organisations and practices in the relevant regulatory and legal context which is highly jurisdiction-specific;
– Examines the views of survey respondents in relation to the network definition introduced in the revised Statutory Audit Directive.

 TRANS-NATIONAL ORGANISATIONS AND PRACTICES WITHIN THE ACCOUNTANCY PROFESSION