The latest European developments regarding the audit profession express the wish to strengthen the quality and transparency of the external audit. In response to these developments, the Committee has published a practical rule hereto.

The 'pratical rule for the procedure regarding nomination and reelection of the external auditor in order to guarantee the quality and transparency of the external audit' aims to support disposition 5.2/20 of the Belgian Code on Corporate Governance 2009 regarding the procedure on the selection, appointment and reappointment of the external auditor.

Pratical rule for the procedure regarding nomination and reelection of the external auditor (French version) Pratical rule for the procedure regarding nomination and reelection of the external auditor (Dutch version)