European Economic and Social Committee 15 December 2004, Opinion of the European Economic and Social Committee on the ‘Proposal for a Directive of the European Parliament and of the Council on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC’(COM(2004) 177 final — 2004/0065 (COD))

28.6.2005 EN Official Journal of the European Union C 157/115 Opinion of the European Economic and Social Committee on the ‘Proposal for a Directive of the European Parliament and of the Council on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC’ (COM(2004) 177 final — 2004/0065 (COD)) (2005/C 157/21) On 21 April 2004 the