Article 2

The Commission may consult the group on any question relating to the preparation of the implementing measures of the modernised Eighth Directive. The group may also discuss any matter relating to cooperation between public oversight systems for statutory auditors and audit firms. The group’s tasks are mainly to: facilitate cooperation between public oversight systems of Member States and to bring about an exchange of good practice concerning the establishment and ongoing cooperation of such systems; contribute to the technical assessment of public oversight systems of third countries and to the international cooperation between Member States and third countries in this area; contribute to the technical examination of international auditing standards, including the processes for their elaboration, with a view to their adoption at the community level.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.