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March 2008


Response to FSA’s Consultation on the implementation of the Statutory Audit Directive (SAD) and the Company Reporting Directive (CRD) in the UK

The Exchange has responded to FSA’s consultation on the implementation of the Statutory Audit Directive (SAD) and the Company Reporting Directive (CRD) in the UK.

We support the majority of the FSA proposals regarding the implementation of the requirements on audit committees and corporate governance statements.

We have a strong interest in the implications of the SAD on third country issuers. We appreciate that the European Commission’s proposals regarding equivalence and transitional arrangements for third countries have not yet been finalised and that the proposed rules may have to be adjusted to take account of these. We look forward to continuing to work together with FSA to ensure smooth implementation of SAD in this respect.

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Response to FSA consultation on Statutory Audit Directive and the Company Reporting Directive (pdffile pdf - 53 KB)

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