In September 2003 the Commission published the Communication ( 2003 / 236 / 02 ) on Reinforcing the statutory audit in the EU and in parallel an Action Plan on Modernising Company Law and Enhancing Corporate Governance in the European Union .
12.
The Directive ( 2006 / 43 / EC ) on statutory audit of annual accounts and consolidated accounts, amending Council Directive 78 / 660 / EEC and 83 / 349 / EEC and repealing Council Directive 84 / 253 / EEC was adopted by the European Parliament on the 28.9 . 2005.
