Loi portant organisation de la profession et de la supervision publique des réviseurs d’entreprises
This Belgian law establishes the legal framework for the profession of company auditors and the public oversight mechanisms governing them. It ensures that financial audits are conducted independently and professionally to maintain trust in corporate financial reporting. This affects professional auditors, accounting firms, and companies required to undergo statutory audits. It introduces stricter supervision and organizational standards to align with public interest requirements.