commiss decis decemb set group expert advis commiss facilit cooper public oversight system statutori auditor audit firm ec commiss european commun regard treati establish european commun reinforc statutori audit essenti order restor investor confid financi market modernis eighth direct statutori audit annual account consolid account amend council direct eec eec hereinaft refer modernis eighth direct introduc inter alia requir member state set system public oversight statutori auditor audit firm modernis eighth direct aim establish ordin public oversight system commun level includ possibl commiss adopt implement measur order reach goal outlin modernis eighth direct commiss call expert group contribut ordin develop public oversight system european union group contribut technic prepar implement measur modernis eighth direct expert group compos high level repres drawn public oversight system statutori auditor audit firm member state system establish repres nation ministri respons establish futur join group practition defin articl modernis eighth direct design repres altern repres potenti conflict interest profess privat sector side public interest side work commiss group draw knowledg experi practition result commiss discuss expert group consult extens earli stage market particip consum audit profess end user open transpar manner work group expert group call quot european group auditor oversight bodi quot set term refer structur detail decid articl expert group call quot european group auditor oversight bodi quot hereinaft refer quot group quot set commiss articl task commiss consult group question relat prepar implement measur modernis eighth direct group discuss matter relat cooper public oversight system statutori auditor audit firm group task facilit cooper public oversight system member state bring exchang good practic establish ongo cooper system contribut technic assess public oversight system countri intern cooper member state countri area contribut technic examin intern audit standard includ process elabor view adopt commun level articl composit appoint group compos high level repres entiti respons public oversight statutori auditor audit firm member state absenc repres compet nation ministri member state design high level repres author mention paragraph particip meet group commiss refus repres design member state repres conflict interest case commiss quickli inform member state concern design repres practition design repres member state design repres altern repres member state design condit set paragraph provis appli case member state repres ministri public oversight system auditor audit firm establish member state replac repres repres drawn public oversight system repres longer contribut effect group deliber resign respect condit set point articl articl treati establish european commun replac member group mention articl practition sign begin mandat time requir chairman undertak act public interest declar indic absenc exist interest undermin object articl oper group chair commiss gener rule discuss group commiss consult extens earli stage market particip consum audit profess end user open transpar manner work group agreement commiss group set examin specif question term refer establish group disband fulfil group includ practition chairman expert observ specif compet subject agenda particip group group deliber group discuss public group group meet commiss premis accord procedur schedul establish commiss secretari servic commiss offici interest proceed attend meet group adopt rule procedur basi standard rule procedur adopt commiss commiss publish origin languag document concern résumé conclus partial conclus work document group articl meet expens commiss reimburs travel subsist expens repres member group expert observ connect group activ accord provis forc commiss repres paid duti meet expens reimburs limit appropri alloc depart concern annual procedur alloc resourc articl entri forc decis effect dai public offici journal european union brussel decemb commiss charli mccreevi member commiss publish offici journal