Access to regulated professions, pursuit or recognition of professional qualifications are essential for accountants and auditors to ensure professional mobility and cross-border service provision.

The Proportionality Test Directive streamlines the proportionality assessments criteria that Member States should undertake before adopting or amending national rules restricting access to or pursuit of regulated professions. It ensures that national measures are proportionate and not hindering access to EU-wide professional activities. The Directive is taking effect from 30 July 2020 onwards.

The freedom of services, core principle of the Single Market, ensures that EU citizens can practise their profession without facing discriminatory and unjustified restrictions. Services are the cornerstone of the EU economy, accounting for more than two thirds of the EU gross domestic product (GDP).