Volgens de FEE is een periode van zes jaar voor verplichte roulatie van accountantskantoor contraproductief. ‘It will severely restrict the auditors’ knowledge of the entity being audited and reduce the value of the audit, increasing risks and disruptions, perhaps even increasing concentration as limited experience seems to show,’ aldus de FEE.

Ook de voorstellen inzake audit-only firma’s ziet FEE niet zitten. FEE: ‘The proposals relating to the creation of audit-only firms, as well as the overly restrictive rules on limiting non-audit services, will severely limit the ability of the auditor to provide services that rely on the depth and breadth of expertise that stakeholders demand, especially in complex businesses.’

• FEE initial views on European Commission Proposals on audit policy