No C 317/6 Official  Journal  of the  European  Communities 18. 12. 79 
II 
(Preparatory  Acts) 
COMMISSION 
Amended  proposal  for  an Eighth  Directive  founded  on Article  54 (3) (g) of the  EEC 
Treaty  concerning  the approval  of persons  responsible  for carrying  out statutory  audits  of 
the annual  accounts  of certain  types  of company  (') 
(submitted  by the Commission  to the Council,  pursuant  to the second  paragraph  of Article 
149 of the EEC  Treaty  on 5 December  1979) 
ORIGINAL  PROPOSAL  AMENDED  PROPOSAL 
Proposal  for an Eighth  Council  Directive  pursuant  to 
Article  54 (3) (g) of the  EEC  Treaty  concerning  the 
approval  of persons  responsible  for  carrying  out 
statutory  audits  of the  annual  accounts  of limited 
liability  companies 
THE  COUNCIL  OF THE  EUROPEAN 
COMMUNITIES, 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Article  54 (3) (g) thereof, 
Having  regard  to the proposal  from  the Commission, 
Having  regard  to the  opinion  of the  European  Par-
liament, 
Having  regard  to the  opinion  of the  Economic  and 
Social  Committee, 
Whereas  under  Council  Directive  ... of...  (2) for 
coordination  of national  legislation  regarding  the 
O OJ  No C 112,  13. 5. 1978,  p. 6. 
(2) Amended  Proposal  for  a Fourth  Directive  on the  annual 
accounts  of limited  liability  companies,  Supplement  6/74 
— Bull.  EC. Amended  proposal  for  an Eighth  Council  Directive 
pursuant  to Article  54 (3)  (g)  of the  EEC  Treaty 
concerning  the  approval  of persons  responsible  for 
carrying  out statutory  audits  of the annual  accounts  of 
certain  types  of company 
THE  COUNCIL  OF THE  EUROPEAN 
COMMUNITIES, 
Unchanged 
Having  regard  to  the  proposal  from  the 
Commission,  (') 
Having  regard  to the  opinion  of the  European  Par-
liament,  (2) 
Having  regard  to the  opinion  of the  Economic  and 
Social  Committee,  (3) 
Whereas  under  Council  Directive  78/660/EEC  (*) on 
the coordination  of national  legislation  on the annual 
(') OJ C 112, 13. 5. 1978, p. 6. 
(2) OJ C 140, 5. 6. 1979, p. 154. 
O OJ C 171, 9. 7. 1979, p. 30. 
(4) OJ L 222, 14. 8. 1978, p. 11. 
18.12.79  Official  Journal  of the  European  Communities  No  C 317/7 
ORIGINAL  PROPOSAL 
annual  accounts  of limited  liability  companies,  the 
annual  accounts  of the  companies  referred  to in 
Article  1 (1) (b) thereof  must  be audited  by one  or 
more  persons  approved  under  national  law  to audit 
acccounts; 
Whereas  the  latter  Directive  has  been  supplemented 
by Council  Directive  . . . of...(')  concerning  group 
accounts; AMENDED  PROPOSAL 
accounts  of certain  types  of company,  the  annual 
accounts  of the companies  referred  to in Article  1 (1) 
thereof  must  be audited  by  one  or more  persons 
approved  under  national  law  to audit  accounts; 
Unchanged 
Whereas  under  Council  Directive  ... of...  (2) as 
regards  structure  of societes  anonymes  and  the 
powers  and  obligations  of their  organs,  only  persons 
who  are  independent  and  who  are  nominated  or 
approved  by  a judicial  or administrative  authority 
may be charged  with  the responsibility  of auditing  the 
accounts  of public  limited  liability  companies; 
Whereas,  although  in some  Member  States  the task  of 
carrying  out  statutory  audits  of the  accounts  of 
limited  liability  companies  is entrusted  to highly 
qualified  persons,  this  is not  the  rule  in  all 
Community  countries; Whereas  this  Directive  is therefore  an  essential 
corrollary  to Directive  78/660/EEC  and  to  the 
proposed  Fifth  and  Seventh  Directives; 
Whereas,  this  Directive  is therefore  an  essential 
corrollary  to the  proposed  Fourth,  Fifth  and  Seventh 
Directives; Whereas,  although  in some  Member  States  the task  of 
carrying  out  statutory  audits  of the  accounts  of 
companies  is entrusted  to highly  qualified  persons, 
this is not the rule  in all Community  countries; 
Whereas  a high  level  of theoretical  and  practical  Unchanged 
knowledge  must  be required  to carry  out  statutory 
audits  of the  accounts  of limited  liability  companies 
and whereas  the  Member  States  will  be able  to 
approve  only  those  persons  who  pass  an examination 
of professional  competence  at graduate  level; 
Whereas  Member  States  should  be  authorized  to Unchanged 
provide  an opportunity  for  social  advancement  for 
those  persons  who,  without  being  able  to give  proof 
of theoretical  training,  have  long  and  sound  practical 
experience  in  the  field  of  law,  finance  and 
accountancy; 
Whereas  Member  States  should  also  be authorized  to Unchanged 
lay down  transitional  provisions  for  the  benefit  of 
auditors  who  do  not  fulfil  all the  conditions  laid 
down  in this  Directive; 
(') Proposal  for a Seventh  Directive,  OJ C 121,  2. 6. 1976. 
(2) Proposal  for a Fifth  Directive,  OJ C 131,  13. 12. 1972. (') OJ C 14, 17. 8. 1979. 
(2) Unchanged." 
No C 317/8 Official  Journal  of the  European  Communities 18. 12. 79 
ORIGINAL  PROPOSAL AMENDED  PROPOSAL 
Whereas  the  Member  States  will  be empowered  to 
approve  both  natural  persons  and  professional 
associations  or companies  if they  ensure,  in particular, 
that a person  should  not  be entrusted  with  carrying 
out statutory  audits  as a member  or such  a pro-
fessional  association  or company  if he is not approved 
to carry  out that  activity  as an individual; 
Whereas  the independence  of approved  auditors  must 
be assured  in a general  manner  so as to supplement 
the more  specific  provisions  laid  down  in the proposal 
for a Fifth  Directive; 
Whereas  members  of various  professions  who  fulfil 
the conditions  laid  down  in the Directive  will  able  to 
seek approval  from  the Member  State  in which  they 
wish  to carry  out the activity  of auditing  the accounts 
of limited  liability  companies, Whereas  the  recognition  of the  approval  given  to 
persons  coming  from  other  Member  States  in respect 
of the statutory  audit  of accounts  will  be specifically 
regulated  within  the  framework  of a directive 
concerning  the  mutual  recognition  of qualifications 
for activities  carried  out  in the  financial,  economic 
and accounting  fields; 
Whereas  the Member  States  will  be able  to approve 
auditors  who  have  obtained  qualifications  outwith  the 
Community  which  are  deemed  to be objectively 
equivalent  to those  required  under  this  Directive  and 
who have  passed  the  test  of  necessary  legal 
knowledge; 
Unchanged 
HAS  ADOPTED  THIS  DIRECTIVE: 
Article  1 
The coordination  measures  prescribed  in  this 
Directive  shall  apply  to provisions  laid  down  by laws, 
regulations  or  administrative  provisions  of  the 
Member  States  concerning  the  approval  of persons 
responsible  for  carrying  out  statutory  audits  of the 
annual  accounts  of the following  companies: 
— In Belgium: 
La societe  anonyme,  de naamloze  vennootschap, 
la societe  en  commandite  par  actions,  de 
commanditaire  vennootschap  op  aandelen,  la 
societe  de  personnes  a responsabilite  limitee, 
de personen  vennootschap  met  beperkte  aan-
sprakelijkheid; 
— In Denmark: 
Aktieselskab,  kommandit-aktieselskab, 
selskab; 
— In the Federal  Republic  of Germany: anparts-
die Aktiengesellschaft,  die Kommanditgesellschaft 
auf Aktien,  die  Gesellschaft  mit  beschrankter 
Haftung. Article  1 
Unchanged 
— In Denmark: 
Aktieselskaber,  kommanditaktieselskaber,  anparts-
selskaber; 
Unchanged 
18. 12. 79 Official  Journal  of the  European  Communities No C 317/9 
ORIGINAL  PROPOSAL AMENDED  PROPOSAL 
— In France: 
La societe  anonyme,  la societe  en commandite  par 
actions,  la societe  a responsabilite  limitee;, 
— In Ireland: 
Companies  incorporated  with  limited  liability; In Ireland: 
Public  companies  limited  by  shares  or  by 
guarantee,  private  companies  limited  by shares  or 
by guarantee; 
— In Italy: 
La societa  per  azioni,  la societa  in accomandita 
per azioni,  la societa  a responsabilita  limitata; 
— In Luxembourg: 
La societe  anonyme,  la societe  en commandite  par 
actions,  la societe  a responsabilite  limitee; 
— In the Netherlands  : 
De naamloze  vennootschap,  de  besloten 
vennootschap  met  beperkte  aansprakelijkheid,  de 
commanditaire  vennootschap  op aandelen; 
— In the United  Kingdom: 
Companies  incorporated  with  limited  liability. Unchanged 
In the Netherlands: 
De naamloze  vennootschap,  de  besloten 
vennootschap  met  beperkte  aansprakelijkheid; 
— In the United  Kingdom: 
Public  companies  limited  by  shares  or  by 
guarantee,  private  companies  limited  by shares  or 
by guarantee. 
Article  2 Article  2 
Member  States  shall  approve  to carry  out  statutory 
audits  of the  annual  accounts  of the  companies 
referred  to in Article  1 only: 
1. natural  persons  who  satisfy  at least  the conditions 
specified  in the following  Articles; 
2. legal  persons  or  other  types  of  professional 
companies  or  associations  which  satisfy  the 
following  conditions: 
(a) The  partners,  members,  persons  responsible  for 
the management,  administration,  direction  or 
supervision  of such  professional  companies  or 
associations  who  do not  personally  fulfil  the 
conditions  laid  down  in this  Directive  shall 
exercise  no influence  over  the statutory  audits 
carried  out  under  the  auspices  of  such 
approved  professional  companies  or 
associations. 
The law  shall,  in particular,  ensure:  1 
— that  the  abovementioned  persons  may  not 
participate  in the  appointment  or removal 
of auditors  and  that  they  may  not  issue  to 
the latter  any  instruction  regarding  the 
carrying  out of audits; Unchanged 
that the  abovementioned  persons  may  not 
intervene  in the  choice  of natural  persons 
acting  as  auditors  on  behalf  of  the 
company  or association  and  that  they  may 
not issue  to the  latter  any  instruction 
regarding  the carrying  out of audits; 
No C 317/10 Official  Journal  of the  European  Communities 18. 12. 79 
ORIGINAL  PROPOSAL 
— that  such  persons  shall  not  hold  a majority 
of the  capital  of  such  professional 
companies  or associations  constituted  after 
the entry  into  force  of  measures 
implementing  this  Directive  and  that  they 
may  not  thereafter  increase  their  holding 
so as to obtain  a majority  of the  capital  of 
existing  professional  companies  or 
associations; 
— that  the  confidentiality  of audit  reports 
produced  by  the  auditors  and  all 
documents  relating  thereto  is protected  and 
that these  are  witheld  from  the  knowledge 
of the abovementioned  persons. 
(b) The  natural  persons  who  are  responsible  for 
the audit  and  certification  of annual  accounts 
carried  out  under  the  auspices  of the  pro-
fessional  company  or  association  in  the 
Member  State  in which  approval  is sought, 
shall  satisfy  at least  the  conditions  specified  in 
the following  Articles. 
Article  3 
The Member  States  shall  grant  approval  only  to 
persons  who  are  of good  repute  and  independent. 
Article  4 
1. A  natural  person  may  be approved  to carry  out 
the activities  referred  to in Article  1 only  after  having 
attained  university  entrance  level,  followed  a course 
of advanced  training  and  passed  an examination  of 
professional  competence  at graduate  or an equivalent 
level  of training  which  is organized  or recognized  by 
the State. 
2. Such  examination,  the  general  content  of which 
is set out  in Article  5, shall  guarantee  in the  most 
appropriate  manner  a good  level  of  theoretical 
knowledge  of subjects  relevant  to the  auditing  of 
accounts  and  the  ability  to apply  such  knowledge  in 
practice. 
Article  5 
1. The  test  of theoretical  knowledge  shall  cover  in 
particular  the following  subjects: AMENDED  -PROPOSAL 
that such  persons  do not  hold  a majority  of 
the capital  or voting  rights  of such  pro-
fessional  companies  or associations; 
— that  the  confidentiality  of audit  reports  and 
all documents  relating  thereto  is protected. 
Unchanged 
Article  3 
Member  States  shall  grant  approval  only  to persons 
who  are  of good  repute  and  not  carrying  on any 
activity  of such  nature  as to cast  doubt  on  their 
independence. 
Article  4 
1. A  natural  person  may  be approved  to carry  out 
the activities  referred  to in Article  1 only  after  having 
attained  university  entrance  level,  followed  a 
programme  of professional  education  and  training 
and passed  an  examination  of  professional 
competence  at graduate  level  which  is organized  or 
recognized  by the State. 
Unchanged 
Article  5 
1. The  test  of theoretical  knowledge  included  in 
the examination  shall  cover  in particular  the following 
subjects: 
\ 
18. 12. 79 Official  Journal  of the  European  Communities No C 317/11 
ORIGINAL  PROPOSAL ,AMENDED  PROPOSAL 
— auditing, 
— evaluation  and  critical  appraisal  of balance  sheet 
and profit  and  loss  accounts, 
— general  accounting, 
— problems  relating  to group  accounts, 
— cost  and  management  accounting, 
— internal  audits, 
— principles  of evaluating  balance  sheets  items  and 
of determining  results, 
— company  tax law, 
— company  criminal  law, 
— company  law, 
In so far as they  are relevant  to auditing: 
— principles  of law  (civil,  commercial  and  social 
law), 
— information  system  and  computer  science, 
— business,  general  and  financial  management  of 
business  undertakings, 
— mathematics  and  statistics, 
— basic  principles  of  financial  management  of 
business  undertakings. 
2. By  way  of derogation  from  paragraph  1, holders 
of a university  degree  or equivalent  qualification  in 
one or more  of the subjects  referred  to in paragraph  1 
may  be  exempted  from  the  test  of  theoretical 
knowledge  in the  subjects  covered  by such  degree  or 
qualification. 
3. The  test  of practical  knowledge  referred  to in 
Article  4 shall  take  place  after  a minimum  of three 
years'  practical  training  with  an  auditor  approved 
pursuant  to this  Directive  and  involving  principally 
the statutory  audit  of  the  annual  accounts  of 
companies. 
4. By  way  of derogation  from  paragraph  3, part  of 
such  practical  training  may  take  place  after  the exami-
nation  of professional  competence  has  been  passed, 
but in such  case  the competent  authorities  shall  certify 
before  granting  approval  that  the  candidate  has  the 
practical  ability  necessary  to carry  out  his duties. Unchanged 
— internal  control, 
— accounting  standards  and  method  of evaluating 
balance  sheet  items  and  of determining  results, 
Unchanged 
— information  and  computer  systems, 
Unchanged 
Unchanged 
3. The  test  included  in the  examination  of ability 
to apply  the  theoretical  knowledge  in practice  shall 
take  place  after  a minimum  of three  years'  practical 
training  with  an auditor  approved  pursuant  to this 
Directive  and  involving  principally  the statutory  audit 
of the  annual  accounts  of companies. 
4. By  way  of derogation  from  paragraph  3, such 
practical  training  may  take  place  after  the  test  of 
theoretical  knowledge  referred  to in paragraph  1. 
Article  6 Article  6 
1. Member  States  may  authorize  persons  to sit the  Unchanged 
examination  of professional  competence  provided  for 
No C 317/12 Official  Journal  of the  European  Communities 18. 12. 79 
ORIGINAL  PROPOSAL AMENDED  PROPOSAL 
in Article  4, notwithstanding  the  fact  that  they 
have  not  attained  the  level  of study  required  under 
Article  4 if they  can  show: 
(a) that  they  have  for  fifteen  years  engaged  in 
activities  enabling  them  to  acquire  sufficient 
experience  in  the  field  of finance,  law  and 
accountancy;  or 
(b) that  they  have  for  seven  years  engaged  in such 
activities  and  have  also  undergone  the  supervised 
practical  training  referred  to in Article  5 (3) 
(4) and  are  at least  25 years  of age. or (b) that  they  have  for  seven  years  engaged  in such 
activities  and  have  also  undergone  the  practical 
training  referred  to in Article  5 (3) or (4) and  are 
at least  25 years  of age. 
2. Member  States  may  deduct  periods  of pro-
fessional  training  in the  subjects  referred  to in Article 
5(1)  from  the  years  of activity  referred  to in (a) and 
(b) above. Unchanged 
Article  7 
Without  prejudice  to Articles  3, 9 and  11: 
1. Member  States  may,  if they  have  not  previously 
done  so, approve  persons  who  do not  fulfil  all the 
conditions  laid  down  in this  Directive  but  who, 
until  the  date  of entry  into  force  of the  provisions 
specified  in Article  13 (1),  had  the  right  to carry 
out statutory  audits  of the  annual  accounts  of 
companies,  even  if they  did  not  in fact  engage  in 
such  activity. 
2. Member  States  may  adopt  transitional  measures  in 
respect  of persons  who,  after  the  date  specified 
under  point  1,  retain  the  right  to  audit  the 
accounts  of certain  types  of company  not  subject 
to statutory  audits,  but  who  will  be deprived  of 
that right  by the  introduction  of new  statutory 
audits  unless  special  measures  are  enacted  for  their 
benefit. 
Article  8 
1. Member  States  may  adopt  transitional  measures 
in respect  of students  already  undergoing  professional 
training  when  this  Directive  enters  into  force,  who, 
on completion  of their  studies,  would  not  fulfil  the 
conditions  laid  down  herein  and  who  would  therefore 
be unable  to carry  out  the  statutory  audit  of company 
accounts  for which  they  had  been  trained. Article  7 
Without  prejudice  to Articles  3 and  9: 
1. Member  States  may,  if they  have  not  previously 
done  so, approve  persons  who  do not  fulfil  all the 
conditions  laid  down  in this  Directive  but  who, 
until  the  date  of entry  into  force  of the  provisions 
specified  in Article  13 (1),  had  the  right  to carry 
out statutory  audits  of the  annual  accounts  of 
companies  and  had  in  fact  engaged  in  such 
activity. 
2. Member  States  may  adopt  transitional  measures  in 
respect  of persons  who,  after  the  date  specified 
under  point  1, audit  the  accounts  of certain  types 
of company  not  subject  to statutory  audits,  but 
who  will  no longer  be able  to carry  out  such  audits 
upon  the  introduction  of new  statutory  audits 
unless  special  measures  are  enacted  for  their 
benefit. 
Article  8 
Unchanged 
2. Articles  3, 9 and  11 shall  apply  where  approval 
is granted  to the persons  referred  to in paragraph  1. 2. Articles  3 and  9 shall  apply  where  approval  is 
granted  to the persons  referred  to in paragraph  1. 
18. 12. 79 Official  Journal  of the  European  Communities 
ORIGINAL  PROPOSAL 
Article  9 
No person  may  be approved  under  Articles  7 or 8 by 
way of derogation  from  Article  4 unless  he is judged 
by the competent  authorities  fit to carry  out his duties 
on the ground  that  he affords  the same  guarantees  as 
persons  approved  under  Article  4. 
Article  10 
1. A  Member  State,  where  necessary  by way  of 
derogation  from  Article  4, may  approve  to carry  out 
the statutory  audits  referred  to in Article  1 persons 
who fulfil  the following  two  conditions: 
(a) they  have  obtained,  elsewhere  than  in that 
Member  State,  qualifications  which  are  deemed 
by the  competent  authorities  to be objectively 
equivalent  to those  required  under  this  Directive. 
Qualifications  obtained  in another  Member  State 
are however  always  to be considered  equivalent  if 
approval  has  already  been  granted  in this  latter 
State  according  to  the  provisions  of  this 
Directive; 
(b) they  have  proved  that  they  have  sufficient  legal 
knowledge  to carry  out  statutory  audits  in the 
Member  State  in which  approval  is sought. 
2. In  this  case  Articles  3 and  11 shall  apply. 
Article  11 
1. An  approved  person  whose  independence  does 
not appear  to be sufficiently  guaranteed  in relation  to 
the persons  who  are  members  of the  body  which 
represents,  administers,  directs  or  supervises  a 
company,  or its majority  shareholders  or members, 
shall  not audit  the accounts  of that  company. 
2. An  auditor  of a company's  accounts  may, 
neither  directly  nor  through  another  person,  receive 
benefits  from  that  company  or from  the  persons 
specified  in paragraph  1 and may  not have  an interest 
in the capital  of that  company. 
3. A  person  may  only  audit  the annual  accounts  of 
a company  or group  of companies  where  more  than 
10 % of his turnover  is derived  from  that  client  if the 
disciplinary  authorities  consider  that,  in view  of the 
cirumstances,  this  situation  is not such  as to limit  his 
independence. 
4. Member  States  shall  ensure  that  approved 
persons  fulfil  their  obligations  either  through  appro-No C 317/13 
AMENDED  PROPOSAL 
Article  9 
Unchanged 
Article  10 
Unchanged 
(a) they  have  obtained,  elsewhere  than  in a Member 
State,  qualifications  which  are  deemed  by  the 
competent  authorities  to be objectively  equivalent 
to those  required  under  this  Directive. 
2. In  this  case  Article  3 shall  apply. 
Article  11 
Unchanged 
2. An  auditor  of a company's  accounts  or the pro-
fessional  company  or association  to which  he belongs 
may,  neither  directly  nor  through  another  person, 
receive  loans  from  that  company  or from  the persons 
specified  in paragraph  1 and may  not have  an interest 
in the capital  of that  company. 
Unchanged 
Unchanged 
No C 317/14 Official  Journal  of the  European  Communities 18. 12. 79 
ORIGINAL  PROPOSAL  '  AMENDED  PROPOSAL 
priate  administrative  measures  or by  making  such 
persons  subject  to  professional  discipline.  In 
particular,  approved  persons  shall,  as a minimum,  be 
liable  to disciplinary  sanctions  if they  fail  to carry  out 
their  duties  as auditors  with  all due  professional  care 
and complete  moral  and  financial  independence. 
Article  12 
1. Member  States  shall  publish  a list  of all natural 
persons  and  all  professional  companies  and 
associations  approved  by them  to carry  out  statutory 
audits  of the  annual  accounts  of the  companies 
referred  to in Article  1. Article  12 
1. Member  States  shall  ensure  the  publication  of 
lists of  all  natural  persons  and  all  professional 
companies  and  associations  approved  by  them  to 
carry  out  statutory  audits  of the  annual  accounts  of 
the companies  referred  to in Article  1. 
2. Such  lists  shall  contain,  beside  the  names  of Unchanged 
the legal  persons  and  professional  companies  and 
associations  approved,  the  names  of  the  natural 
persons  referred  to in Article  2 (2) (b). 
3. This  list  shall  be brought  up to date  regularly 
and published  annually,  but  any  interested  party  may 
at any  time  consult  the  competent  authority  in order 
to examine  the exact  list of approved  persons. 3. Such  lists  shall  be  brought  up  to  date 
regularly  and  published  annually,  but  any  interested 
party  may  at  any  time  consult  the  competent 
authorities  in order  to examine  the  exact  lists  of 
approved  persons. 
Article  13 
1. Member  States  shall  bring  into  force  the  laws, 
regulations  or administrative  provisions  needed  in 
order  to comply  with  this  Directive  within  eighteen 
months  of  its  notification.  They  shall  forthwith 
inform  the Commission  thereof. Article  13 
1. Member  States  shall  bring  into  force  the  laws, 
regulations  or administrative  provisions  necessary  to 
comply  with  this  Directive  within  two  years  of its 
notification.  They  shall  forthwith  inform  the 
Commission  thereof. 
2. Member  States  may  provide  that  the  provisions 
referred  to in paragraph  1 shall  not  apply  to the 
parties  concerned  for  a period  of two  years  at the 
most  from  the date  of their  entry  into  force. 2. Member  States  may  provide  that  the  provisions 
referred  to in paragraph  1 shall  not  apply  for a period 
of three  years  from  the  end  of the  period  laid  down 
in the said  paragraph. 
3. Member  States  shall  ensure  that  they  Unchanged 
communicate  to the  Commission  the  text  of the  main 
provisions  of national  law  which  they  adopt  in the 
field  covered  by this  Directive. 
4. Member  States  shall  also  ensure  that  they 
communicate  to the  Commission  a list  of the  exami-
nations  which  they  recognize,  pursuant  to Article  4 
(1), as providing  guarantees  which  are  at least  equal 
to those  provided  by the  examination  organized  by 
the State. 4. Member  States  shall  also  ensure  that  they 
communicate  to the  Commission  a list  of the  exami-
nations  recognized  pursuant  to Article  4 (1). 
18. 12. 79 Official  Journal  of the  European  Communities No C 317/15 
ORIGINAL  PROPOSAL AMENDED  PROPOSAL 
Article  13a 
The contact  committee  set up pursuant  to Article  52 
of Directive  78/660/EEC  shall  also  have  as  its 
function: 
(a) to facilitate,  without  prejudice  to the  provisions 
of Articles  169  and  170  of  the  Treaty, 
harmonized  application  of this  Directive  through 
regular  meetings  dealing  in  particular  with 
practical  problems  arising  in connection  with  its 
application; 
(b) to advise  the  Commission,  if necessary,  on 
additions  or amendments  to this  Directive. 
Article  14 Article  14 
This  Directive  is addressed  to the Member  States. Unchanged