Technical updates April 2018 HKICPA
Our round-up of regulatory news.
The revised EU statutory audit rules significantly impact how the public oversight of statutory auditors and audit firms is organised. Designated public oversight bodies have the ultimate responsibility for the oversight of the audit profession and can delegate certain tasks to other authorities and professional bodies.
This survey presents the impact of the new rules and highlights that the national public oversight bodies now carry out many activities previously in the competence of the professional bodies. This survey also provides an overview of how the public oversight is organised in each of the 28 EU Member States, Iceland and Norway, i.e. composition, funding, transparency and key activities of the national public oversight bodies and delegation of tasks to other bodies.
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