Evolutie van de onafhankelijkheidsregels van de commissaris
The European Commission has approved on 16 May 2002 its recommendation on statutory auditor’s independence in the EU. The Commission has adopted a conceptual approach, by identifying threats on independence and by stating safeguards. The Fédération des Experts-comptables Européens had already adopted this approach in 1998. The International Federation of Accountants has updated the section on independence of its Code of Ethics in 2001. The US Securities and Exchange Commission has adopted in the beginning of 2003 new independence rules of the external auditors, under the Sarbanes-Oxley Act. In this context, this study focuses on the implementation mechanism, at national level, of the European principles on independence, through the example of the Belgian law on corporate governance of 2 August 2002 and of the decrees of 4 April 2003.
Volume (Year): XLVIII (2003)
Issue (Month): 2 ()
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