Brussels, 11/09/2009 (Agence Europe) - On Friday 11 September, the European Commission tabled a draft decision to allow member states to exchange audit working papers with Canada, Japan and Switzerland by recognising the adequacy of the competent authorities from these countries under the Statutory Audit Directive (2006/43/EC). Adequacy refers to the ability of a third country authority to fulfil the requirements set out in Article 47 of the Statutory Audit Directive, and, in particular, its...