EU Audit Reform

EU Audit Refrom

The audit committee has a key role to play if the EU audit reforms on audit firm rotation and non-audit services are to be a success.


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EU audit reform

EU Audit Reform

The role of the audit committee has received little attention amid the important deliberations around the merits of audit firm rotation and the impact of non-audit services on auditor independence and objectivity in the EU. Nevertheless, the audit committee has a key role to play if the EU audit reforms are to be a success; and the new regulations include some new requirements that are difficult to navigate and in some cases will significantly impact the way audit committees of Public Interest Entities (PIE) operate in practice. The reforms have extraterrestrial effects that also may impact multinational groups outside the EU.

EU Audit Reform: 4 observations for audit committees

EU Audit Reform: guide for audit committees

This booklet looks at the impact of the new regulations across the following areas:

1. Audit committee composition

2. Auditor selection

3. Auditor independence and non-audit service

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