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Contact Committee

The Contact Committee is an advisory body composed of representatives of the Member States and representatives of the European Commission. It has been set up by the Commission according to the requirements contained in Article 52 of the Directive 78/660/EEC (4th Directive).

The functions of the Contact Committee are:

  • to facilitate harmonised application of the Accounting Directives through regular meetings dealing in particular with practical problems arising in connection with their application;
  • to advise the Commission, if necessary, on additions or amendments to the Accounting Directives.


The meetings of this committee take place together with meetings of the Accounting Regulatory Committee (ARC).

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