Auditors' involvement with new EU prospectus

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26 Dec 2004

The Federation of European Accountants (FEE) has published a Discussion Paper on Auditors' Involvement with the New EU Prospectus Directive.

The Prospectuses Directive, which comes into force on 1 July 2005, is aimed at simplifying the raising of capital in Europe – a 'single passport' to the European capital markets. The Prospectuses Directive requires involvement of the auditor to give assurance on historical and prospective information. The purpose of the FEE paper is to provide national auditing standard setters with a framework within which standards might be developed for audits related to the Prospectuses Directive. Click for (PDF 29k). The discussion paper can be downloaded from FEE's Website.

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