This report presents FEE’s latest proposals relating to the liberalisation of the accountancy profession. It explains the principles of liberalisation of the accountancy profession for individual professionals as well as for accountancy firms. It identifies barriers to the free movement of individuals and firms and issues recommendations for their removal.

FEE’s proposals are principally aimed at making possible, or at facilitating, the free provision of services across borders for accountancy professionals. The biggest problems in fact are with this mode of delivery.

They are also aimed at allowing the free circulation of professional firms in the form of legal entities which, as national legislation currently stands and in the absence of any legal instrument at European level, is not currently possible, as well as permitting the creation of professional firms made up of professionals from different Member States of the European Union.

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 15 (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