10. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on ex ante and ex post controls, the keeping of supporting documents, on the code of professional standards, the failure of the authorising officer to act, transmission of information to the accounting officer, and reports on negotiated procedures.

There are about 200,000 professional accountants in Canada, and approximately one in five is self-employed.

.a professional accountant who provides public accounting services must comply with the requirements of his association or institute whether these requirements are matters of law or practice.

— International Accounting Standards: the International Accounting Standards (IAS), International Financial Reporting Standards and related interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations adopted by the European Union.

As to audit reporting, the Commission plans to use the forthcoming revision of ISA 700 (audit reporting) as a starting-point for analysing differences between national audit reports by EU professional bodies, facilitated by the European Federation of Accountants (FEE).

training for:- building surveyor ('geometra'),- land surveyor ('perito agrario'),- accountant ('ragioniero'), and accountancy expert ('perito commerciale'),- work consultants ('consulente del lavoro'),which represents secondary technical courses of a total duration of at least 13 years, comprising eight years' compulsory schooling followed by five years' secondary study, including three years' vocational study, culminating in the Technical Baccalaureat examination, and supplemented,- for building surveyors by:either a traineeship lasting at least two years in a professional office,or five years' work experience, and- for land surveyors, ...[+++]accountants, accountancy experts and work consultants, by the completion of a practical traineeship lasting at least two years,followed by the State Examination.