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An updated state of play has been presented by Accountancy Europe, six months after the implementation deadline, showing 31 European countries including 28 EU Member States.

Accountancy Europe have further analysed Member States’ decisions and visualised the potential outcomes regarding the provision of non-audit services, mandatory audit firm rotation and organising public oversight.

There have been 21 Member States who have implemented the new audit legislation so far, access the online implementation database here.

Updates from the past six months can be found here.