To implement the EU audit legislation, each EU Member State must decide on its local rules before 17 June 2016. These options can significantly affect areas including audit firm rotation timelines and prohibited services. Use our interactive map to quickly discover which Member States have confirmed their legislation and how it compares to the EU baseline.
The EU audit legislation contains several areas where EU Member States are permitted to go further than the EU baseline measures. These options have the potential to impact a range of rules, from the cap on non-audit service fees, to how a Public Interest Entity is defined. A number of Member States have already announced their local legislation, while others are still to be confirmed. As information becomes available it will be populated soon after on the interactive map below.
With the map open, you can zoom in on a particular country by highlighting and selecting it. In the case of Member States which have confirmed their local rules, you can find out more by selecting the appropriate link in the highlight box to open up a full factsheet.
© 2018 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.