Abstract
European Parliament has recently adopted new rules to improve the quality of statutory audit. A new directive and a regulation will be implemented in 2016. This article presents the consequences of this new set of rules. Then, leaning on the Commissioner Michel Barnier's address, this article sums up the key issues rolled out on the next 3 positions: a clarified societal role for auditors, a strong independence regime, and a more dynamic and competitive EU market for audit.