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 Incorporated into UK law through the Companies Act 1989, it was superseded by the Statutory Audit Directive in 2006.
The Professional Oversight Board (POB) is a UK regulatory body responsible for overseeing the regulation of auditors, accountants, actuaries, and providing independent oversight for the accounting, auditing, and actuarial professions.
