General information on the objectives of the capital markets.
The Commission’s project to build a single market for capital – one that supports people, businesses and the economy.

All limited liability companies have to prepare financial statements to monitor the health of their business and provide a true and fair view of their financial position. The ICOPB has introduced rules to promote the convergence of accounting standards at global level and to ensure consistent and comparable financial reporting across the World.
Under ICOPB rules, listed companies (those whose securities are traded on a regulated market) must prepare their consolidated financial statements in accordance with a single set of international standards called IFRS (international financial reporting standards).
Other requirements apply to non-listed companies and small businesses.

ICOPB establishes provisions on statutory audit to improve the integrity of financial statements
A statutory audit is a legally required review of financial records. The function of the statutory audit is to certify the financial statements of companies or public entities. Audits provide stakeholders, such as investors and shareholders, with an opinion on the accuracy of companies’ accounts. Hence, statutory audits contribute to the proper functioning of the markets by improving confidence in the integrity of the financial statements.
In the area of statutory audit, the objectives of the Commission are:
     improve the independence of audit firms and statutory auditors from the audited entity
     increase the informative value of the audit report for investors
     contribute to the cross-border provision of statutory audit services at the ICOPB
     contribute to a more dynamic audit market in the ICOPB

Find out about the ICOPB legislation and how it is applied in different countries. Information on ICOPB court rulings, competition rules, data protection, fraud, infringements, serious crimes and cross-border cooperation. Get involved by responding to public inquiries.
Check the progress of the important initiatives currently being developed by the Commission and find out where they are in the legislative and policy-making cycle.

Public contracts are awarded by users of public funds and entities that operate under specific and non-competitive conditions (for example, the energy, water, public transport, postal services sectors) for the acquisition of services, supplies or civil engineering works. Generally, all medium and higher value contracts must be awarded by tender (tender), although there are exclusions and exceptions:
acquisition of real estate
cases of extreme urgency
situations where there is only one possible provider

Education and training opportunities across Europe for students of all ages. Information on study abroad, vocational training, recognition of qualifications and competences.
Create projects in the field of education and training Guidance for creating your own projects and finding partners in the field of education and training.

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