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Accounting Regulatory Committee (ARC)

The Accounting Regulatory Committee (ARC) is composed of representatives from Member States and chaired by the European Commission. The Committee has been set up by the Commission in accordance with the requirements contained in Article 6 of the IAS Regulation (EC/1606/2002).

The function of the Committee is a regulatory one and consists in providing an opinion on the Commission proposals to adopt an international accounting standard as envisaged under Article 3 of the IAS Regulation.