Publication

30 May 2022

Mandatory rotation of auditors Streamlining European countries’ Audit rules

This publication highlights how differently 30 European countries have implemented the 2014 European Union (EU) audit rules on mandatory rotation of auditors, especially when it comes to extending the maximum duration of the auditor’s engagement through tender or joint audit. Different national regimes lead to complexity, additional compliance costs and practical and operational difficulties for internationally operating companies and audit firms. Therefore, we propose streamlining these rules to create a level playing field in Europe.

With this paper, we aim to inform policymakers in the context of the European Commission’s ongoing initiative on corporate reporting.

Related content

PublicationDefining a public interest entity

21 June 2022

Consultation responseEC’s consultation on corporate reporting – improving its quality and enforcement

2 February 2022

PublicationImplementation of the 2014 EU Audit Directive and regulation in 30 European countries

8 November 2021

PublicationPublic audit oversight

29 June 2022

PublicationDefining a public interest entity

21 June 2022

PublicationStronger internal controls to reduce corporate risks

17 June 2022

UpdateAudit Policy

7 June 2022

PublicationNon-audit services

30 May 2022

EventAudit quality: definition, drivers and indicators

18 May 2022

UpdateAudit Policy

12 May 2022

PublicationSustainability assurance under the CSRD

10 May 2022

UpdateAudit Policy

13 April 2022

PublicationESG Governance

12 April 2022

EventCSRD: state of play before the final EU negotiations

30 March 2022

UpdateAudit Policy

10 March 2022

UpdateAudit Policy

8 February 2022

NewsStronger corporate reporting in Europe – solutions by the accountancy profession

2 February 2022

Consultation responseEC’s consultation on corporate reporting – improving its quality and enforcement

2 February 2022

Consultation responseIAASB’s Exposure Draft on a New Standard for Audits of Less Complex Entities

26 January 2022

UpdateAudit Policy

14 December 2021

PublicationAudit facts: what you need to know on audit, auditors and supervision

22 November 2021

UpdateAudit Policy

19 November 2021

EventA Global Solution for Auditing Less Complex Entities

19 November 2021

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?