Gaps, overlaps and challenges. A landscape review of EU accountability and public audit arrangements

This is the first 'landscape review' produced by the European Court of Auditors (ECA). Landscape reviews are a new type of publication of the ECA. They consider broad themes on the basis of the Court's research and accumulated experience, in relation to issues directly related to the ECA's remit. This landscape review deals with 'EU accountability and public audit arrangements'.

The Review calls on the EU to improve its financial accountability towards citizens. In the ECA’s view, the EU should strengthen the links between public financial managers, parliaments and public auditors both at the EU and in the Member States.