高頓網校小編與您一起分享ACCA新聞：REVIEW OF THE BALANCE OF COMPETENCES IN THE UK: ACCA REITERATES ITS SUPPORT TO A COHERENT COMPREHENSIVE AND WELL-FUNCTIONING EU SINGLE MARKET（摘自ACCA協(xié)會官網）
 

　　The global accountancy body responded to the January 2014 Call for Evidence on the single market and the free movement of services review launched by the Department for Business, Innovation and Skills. It now takes note of the publication of the results

　　ACCA shares the views expressed by most respondents that the UK’s participation in the EU single market for services is mostly beneficial, outweighing by far some disadvantages linked with the fact that it does not always work perfectly and that improvement in some areas, such as implementation, may be required.
　　Sarah Hathaway, head of ACCA UK, says: 'The summer 2014 report shows that EU legislation is generally perceived as the best way to ensure a certain level playing field across Europe. It also indicates that business organisations are calling for greater integration in the single market, accompanied by the completion of the Digital Single Market and better implementation of EU body of law. ACCA concurs with these views. As with implementation of any strategic plans made at a high level, the transposition of the directives into the domestic legislation of each member state, and resultant administration, can lose some of the intended benefits, meanings and outcomes.'
　　'Another issue of concern in the EU legislative process is the tendency of impact assessments to be undertaken once at the very beginning of the process, but then not updated despite significant revisions to the proposals brought by various amendments. In many cases the changes to the proposals are so far reaching that they merit comparative revision of the impact assessment itself' Sarah Hathaway adds.
　　The review reflects a number of the existing political tensions. Yet, if it acknowledges that some adjustments to the balance of competences may be required to meet the forthcoming challenges, it also states that economic analysis clearly shows that in general businesses have benefited from liberalisation in domestic service markets, and that any national legislation on services would not have been that dissimilar from the current EU regime.
　　Sarah Hathaway explains : 'The UK’s relationship with the EU is sometimes complicated, but this is in part a reflection of the distinctive characteristics of the UK which make it a so important and valuable a member of the EU. The freedoms of its corporate and business laws - and their alignment with systems in other Anglophone nations around the world - can sometimes isolate it from the other EU Member States. But they are at the same time the foundation of its role as a global services centre and conduit for business and investment into the EU for the mutual benefit of all concerned.
　　'With the move to a digital economy and the concomitant enhanced ease of cross-border transactions, free movement of services will be a growth area. In parallel, aspects such as the mutual recognition of professional qualifications are inextricably linked to the free movement of persons, and freedom of establishment. A consistent and light touch approach to the regulation of service provision is therefore key to both internal economic growth of the Union and its attractiveness as a forum for external business to invest. Some issues, such as consumer protection,  will nevertheless need to be addressed in the field of accountancy and related legal and financial aspects of advice which may be given,' Sarah Hathaway concludes.
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