This report presents FEE’s latest proposals relating to the liberalisation of the accountancy profession. It explains the principles of liberalisation of the accountancy profession for individual professionals as well as for accountancy firms. It identifies barriers to the free movement of individuals and firms and issues recommendations for their removal.
FEE’s proposals are principally aimed at making possible, or at facilitating, the free provision of services across borders for accountancy professionals. The biggest problems in fact are with this mode of delivery.
They are also aimed at allowing the free circulation of professional firms in the form of legal entities which, as national legislation currently stands and in the absence of any legal instrument at European level, is not currently possible, as well as permitting the creation of professional firms made up of professionals from different Member States of the European Union.