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02 June 2014

FRC(英国財務報告評議会)、EU(欧州連合)の監査指令・規則に関するコメント公表


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FRC commented on the new Audit Directive and Regulation published in the Official Journal of the European Union 27 May 2014. As a result they are now a part of EU law coming into force on 16 June 2014.


Melanie Mclaren, Executive Director, Codes and Standards said:

“The FRC welcomes today’s publication of the audit regulation and directive in the official journal of the EU. The time for discussion and debate on the proposals has been completed, and we now need to move to effective implementation."

McClaren expressed support for a number of measures that the UK introduced  now being in the EU law, such as audit tendering and audit rotation. "This mechanism accompanied with stricter rules on non-audit services, enhanced auditor reporting and increased Member State pan EU cooperation in the Committee of European Audit Oversight Bodies (CEAOB) is designed to strengthen the workings of the single market and benefit investors in Europe as well as in the UK. The FRC stands ready to work closely with BIS as it implements the necessary legal changes.”

Press release



© FRC


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