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