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List of European Union directives : ウィキペディア英語版 | List of European Union directives
The following is a thematic list of European Union directives: == Accounting, auditing, and management control ==
*Seventh Directive: Consolidated accounts of companies with limited liability (Directive 83/349/EEC of 29/6/83)〔(Directive: consolidated accounts )〕 *Eighth Directive: Qualifications of persons responsible for carrying out the statutory audits of accounting documents (Official Journal L126 of 12.5.1984, (on EUR-Lex ))〔(Communication from the Commission to the Council and the European Parliament – Reinforcing the statutory audit in the EU )〕 * *Communication COM(2003)286 related to the Eighth Directive, of the Commission of 21 May 2003: Reinforcing the statutory audit in the European Union – Not published in the Official Journal. ''Objective: reinforcing public oversight of the auditprofession; imposing the International Standards on Auditing (ISAs) for statutory audits in the European Union as of 2005; systems of disciplinary sanctions; establishing the transparency of audit firms; as regardscorporate governance, reinforcing audit committees and internal control.''〔(Link to the COM(2003)286 )〕
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