The major change after negotiations is the inclusion of a review clause, asking the Commission to present a proposal by 31 December 2009, with an increase in the retention rate, if considered convenient after consulting the Committee of European Banking Supervisors and taking into account international developments.
Direktīva Eiropas revidentiem un audita sabiedrībām liek pierādīt, ka tie ir neatkarīgi no pārbaudāmo uzņēmumu vadības.