On Wednesday 14 June, the European Commission decided to bring Croatia before the Court of Justice of the European Union over its incomplete transposition into its national legal order of the EU rules on auditing.
These rules are laid down by the audit directive (2014/26/EU), which defines the conditions for the accreditation and registration of persons carrying out legal audits (see EUROPE 11061). It also lays down rules on the independence, objectivity and the code of ethics that apply to...