(3)The lack of a harmonised approach to statutory auditing in the Community was the reason why the Commission proposed, in its 1998 Communication on the statutory audit in the European Union: the way forward 8, the creation of a Committee on Auditing which could develop further action in close cooperation with the accounting profession and Member States.
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New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive.
70 provisions change.
Later versions: 09/01/2024, 18/03/2026.
Recital 3 changes in this version: compare with the current text.
Recital 3
- 8 OJ C 143, 8.5.1998, p. 12. ↩