Compliance with laws and regulations in the public sector generally has a broader scope than in the private sector. Public entities are often required to use their funds in a manner specified by law or regulations, and auditors may be asked to form an opinion on the public sector entity’s compliance with those regulations. The profession is also becoming increasingly involved in the examination of the use of European funds, and private sector accountancy firms are becoming more widely employed on assurance engagements covering funds which are subject to public sector regulations. FEE has decided to open and stimulate the debate on issues associated with the compliance aspect of audit and assurance work in the public sector, by issuing this discussion paper.

The publication is available in two formats: electronic; and hard copy.

Electronic version - Price: EUR 0 (free-of-charge - link at bottom of this page)

Hard copy Price: EUR 6 (bank and postage charges will also be included - for customers outside the EU VAT is registered (rate: 6%) - for those inside the EU VAT is not registered - payment is due on receipt of the invoice in Euro and should be made by bank transfer).

To order hard copies of this publication contact: Sylvie Romancide, FEE Secretariat sylvie.romancide@fee.be