No L 126/20 Official Journal of the European Communities 12. 5. 84 (Acts whose publication is not obligatory) COUNCIL EIGHTH COUNCIL DIRECTIVE of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents (84/253/EEC) 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 Com- mission (1), Having regard to the opinion of the European Parliament (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas, under Directive 78/660/EEC (*), the annual accounts of certain types of company must be audited by one or more persons entitled to carry out such audits from which only the companies mentioned in Article 11 of that Directive may be exempted; (1) O] No C 112, 13.5.1978, p. 6; O] No C 317, 18. 12. 1975, p. 6. (2) OJ No C 140, 5. 6. 1979, p. 154. (3) O] No C 171, 9. 7. 1979, p. 30. (4 O] No L 222, 14. 8. 1978, p. 11. Whereas the aforementioned Directive has been supplemented by Directive 83/349/EEC(°) on consolidated accounts; Whereas the qualifications of persons entitled to carry out the statutory audits of accounting documents should be harmonized; whereas it should be ensured that such persons are independent and of good repute; Whereas the high level of theoretical knowledge required for the statutory auditing of accounting documents and the ability to apply that knowledge in practice must be ensured by means of an examination of professional competence; . Whereas the Member States should be given the power to approve persons who, while not fulfilling all the conditions imposed concerning theoretical training, nevertheless have engaged in professional activities for a long time, affording them sufficient experience in the fields of finance, law and accountancy and have passed the examination of professional competence; Whereas the Member States should also be authorized to adopt transitional provisions for the benefit of professional persons; (%) O No L 193, 18.7.1983, p. 1.