(b)

Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents · European Union

in so far as they are relevant to auditing: - company law, the law of insolvency and similar procedures, tax law, civil and commercial law, social-security law and law of employment, information and computer systems, business, general and financial economics, mathematics and statistics, basic principles of the financial management of undertakings.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.