The Eighth Company Law Directive (1984) focused on the role and regulation of auditors within the European Union. Incorporated into UK law through the Companies Act 1989, it was superseded by the Statutory Audit Directive in 2006.
A registered auditor is a firm or individual eligible to carry out statutory audits in any member state of the European Union, in accordance with the Eighth Company Law Directive.
A directive approved by the European Commission in 1983 and implemented in the UK by the Companies Act 1989, which governs consolidated financial statements prepared by corporate groups. Superseded by the Company Reporting Directive of 2006.
