September 2014
European reform in the auditing of financial statements
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: EU Directive 2014/56 on the audit of annual accounts and consolidated accounts was published in the Official Journal of the European Union, as well as EU Regulation no. 537 of 16/04/2014 on the audit requirements for public-interest entities