Vertaling van "settore contabile " (Italiaans → Engels) :

the potential for systemic risk because of the strong concentration in the audit sector (what consequences could there be for the wider financial system if one of the big audit firms closed down?);

welcomes the production of the Communication of the Commission to the Council on the need to develop an anti tax-fraud strategy and takes note of the oral report by the Commission on the technical work done regarding the application of a reverse charge system in the VAT area; stresses the need for further action to combat actively fraud and most specifically VAT fraud; recognises that all kind of possible improvements should be considered and recalls the good experiences Member States have already made with the application of reverse charge in limited areas; in the light of the results of the technical group further analysis of a more generalised reverse charge is therefore necessary; will examine all the issues raised by the fraud comm ...[+++]unication, including possible legal changes to the VAT system, continue more specifically and with the help of the Commission the analysis of the use of the reverse charge as a mechanism for dealing with VAT fraud; prepare the elements that the Council would see being necessary components for a global anti-fraud strategy, come back by its last meeting in 2006 in order to allow the provision of guidance for further work to the Commission".

This type of check involves looking at the laws, regulations and administrative provisions of the Member States in the field of accounts and customs.

European supervision of the audit sector: In addition, given the global context of audit, it is important that coordination of and cooperation on the oversight of audit networks is ensured both at EU level as well as internationally.

The scheme covers small and medium-sized enterprises (as defined in the Community guidelines on aid for SMEs) operating in the most innovative branches of the service sector, in particular auditing, financial consultancy, marketing, advertising, business strategy and the development of industrial projects.

Accounting: The EU is financing training programmes in Moscow, St Petersburg and Kiev, in order to equip professors, practitioners and students with the ability to underpin a solid accounting system in Russia, as well as helping Russia and Ukraine draft new accounting and auditing legislation.