EUROPEAN UNION: Commission plans EU audit rules
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In this article
- Short-term priorities
- Modernise eighth Company Law Directive
- Overhaul regulatory structure
- Strengthen public oversight
- Require International Standards on Auditing (ISAs)
- Medium-term priorities
- Improve disciplinary sanctions
- Increase transparency
- Strengthen audit committees
- Auditor independence
- Reduce market concentration
- Differing legal regimes
- EU-US dialogue implications
- Likely EU action
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