Publication

8 November 2021

Implementation of the 2014 EU Audit Directive and regulation in 30 European countries State of play as of November 2021

More than five years after the implementation deadline, we present an updated state of play in 30 European countries, including 27 EU Member States, Iceland, Norway and the United Kingdom. We have further analysed the countries’ decisions & their latest legislative changes and visualised the outcomes for the key options regarding:

  • providing non-audit services
  • mandatory audit firm rotation
  • organising public oversight

To provide a better overview and make information easier to understand, information on non-audit services, mandatory audit firm rotation and public oversight is displayed in a more detailed way.

For more information on the state of play regarding implementation in the different European countries, the European Contact Group has an online database available at https://8cld.eu/Pages/Index.aspx (Please note that Accountancy Europe is not responsible for the accuracy of this information)

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