EU-rättslig reglering av kredit- värderingsinstitut. Den som under de senaste åren följt utvecklingen på den globala fi nansmarknaden kan knappast ha undgått diskussionen kring de inter nationella kreditvärderingsinstituten, Credit Rating Agencies, 2 och deras delaktighet i den senaste finanskrisen.
Bland annat föreslås hårdare reglering av medlemsländernas revisorer. Kraven på striktare revisionsregler kom efter en rad redovisningsskandaler som i den amerikanska energijätten Enron och italienska Parmalat.
Han refererade alltså till framtiden. I dag har vi facit för vad som hände och efteråt.
Enrons kollaps har klara likheter med Sveriges största finansskandal genom tiderna, Kreugerkraschen. Men effekterna lär inte bli lika allvarliga.
Revisorsinspektionens planer på att bredda rekryteringsbasen för att fler ska kunna bli auktoriserad revisor får mothugg av docent Jan Marton vid Handelshögskolan i Göteborg. Revisorsinspektionens föreslagna förändringar stöds av branschorganisationen FAR.
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