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EU rules on fit and proper are a patchwork of high-level principles and national law. Deep cross-country differences affect both the assessment process and the criteria used. New Level 1 measures are required to impose common requirements on knowledge, experience, good repute, independence and conflicts of interest, and to unify procedural aspects across Member States. Meanwhile, the ECB should assign a public score to individual board members and disclose the motivations behind its fit and proper ...

The European Union (EU) Eco-Management and Audit Scheme (EMAS) is a voluntary management instrument for companies and other organisations wanting to evaluate, report and continuously improve their environmental performance. In 2007, as part of its commitment to making a long-term contribution to sustainable development, the European Parliament became one of the few EU institutions and the first parliament in the EU to obtain EMAS certification. Through its environmental management system it is able ...

This document, prepared by Policy department A at the request of the Economic and Monetary Affairs Committee (ECON), summarises the key findings of the study on the EU Statutory Audit Reform.

The History of the EU Budget

Poglobljena analiza 14-06-2019

The budget of the European Union has three pillars: its expenditure, its financing and its audit. This briefing looks at the origins of the budget, its development through multiannual planning and annual budgeting. It does so amid the European Parliament’s changing powers over the budget, and the evolution of its financing and of the audit process. Since the very first European Community in 1952, there has been a tension over budgeting among the European institutions and the Member States, and a ...

In this study we execute an in-depth analysis of the evolution of market concentration, competition and costs in the EU market for statutory auditing before and after the Audit Reform. Based on data from archival databases and a survey, we present evidence suggesting that rivalry between the largest audit suppliers increased, as did audit costs, non-Big 4 audit market share, and joint audit rates. Non-audit services (NAS) fees earned by the incumbent auditor decreased. This document was provided ...

During the October II plenary session, the European Parliament is due to bring to a close the discharge procedure for the Council's financial accounts for the year 2015, by voting on the second report of the Committee on Budgetary Control. For several years in a row now, the Parliament has refused to grant discharge to the Council and the European Council.

The Court of Auditors

Kratki vodnik po EU 01-10-2017

The European Court of Auditors is in charge of the audit of EU finances. As the EU’s external auditor, it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union.

Izvrševanje proračuna

Kratki vodnik po EU 01-06-2017

Za izvrševanje proračuna je odgovorna Komisija v sodelovanju z državami članicami, pri tem pa jo politično nadzoruje Evropski parlament.

Budgetary control

Kratki vodnik po EU 01-06-2017

Scrutiny of the EU budget is carried out in each EU institution and by the Member States. Detailed scrutiny is carried out, at different levels, by the Court of Auditors and by Parliament. Each year Parliament scrutinises the implementation of the budget with a view to granting discharge to the Commission, the other EU institutions and the EU agencies.

During the April II plenary session, the European Parliament is due to vote on recommendations on discharge to the EU agencies and joint undertakings for their implementation of the 2015 budget. The Committee on Budgetary Control proposes to grant them all discharge.