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Accountants in Europe

Evaluation of Different Aspects and Types of Existing Rules and Regulations of the Accountancy Profession in Europe

This project explores several aspects of regulation of the accountancy profession in the European Member States. It is part of a broad study concerning regulations, their effects on markets and the functions of liberal professions in society.

In order to collect and compile the types of existing rules and regulations of the accountancy profession in the European Member States, we conduct a mail survey. Topics of the questionnaire are the different aspects of regulation related for instance to the qualification of accountants, compulsory practical training (traineeship), continuing professional development, requirements to practice as an accountant, rules of professional conduct and remuneration as well as the extend of taxes to be paid by accountants. Based on the survey results, we will analyse the sources of law and the existing types of rules and regulations in order to get a deeper understanding of the regulation systems of the accountant profession in the European Union.


The Survey:

The questionnaire is addressed to legal experts who are involved in the topic of regulation in accountants’ associations, chambers/councils and state bodies (e.g. ministries). Therefore we contacted persons of public registers (sources: web pages of accountants’ associations, councils, etc.) in every European member state.


Duration of the project:

The project started in April 2013 with the questionnaire design. After pretesting, the questionnaires were dispatched from July 2013 onwards. We intend on presenting preliminary results in 2014.



Julia Pommerening & Dr. Dirk Michel
Research Assistants