I am an Independent Auditor who has been asked to provide my services to a customer in the European Community. They don’t need me to be on site there, so I will be able to do my work from here in Barbados. What does the EPA say about my situation?

February 09 2012 | Audit


The EPA generally provides for you to be able to offer your services from Barbados to a consumer in the EC.  As with many of the provisions of the Agreement, there are some conditions that are country specific:

If you’re planning on providing Audit services from Barbados to any of the following countries – Belgium, Bulgaria, Cyprus, Denmark, Spain, Finland, France, Greece, Hungary, Ireland, Italy, Luxembourg, Malta, Netherlands, Portugal, Romania, Slovenia, or the United Kingdom, you should know that there is no commitment in these countries to permit the supply of these services via this mode. 

In Austria there is a Nationality condition for representation before competent authorities, and for performing audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.).

Only auditors approved in Sweden may perform legal auditing services in certain legal entities and these are the only persons who are allowed to be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). In order to obtain approval, residency is required.

And in Latvia, an Auditor's report must be prepared in conjunction with an auditor accredited to practice in Lithuania.

The Barbados Private Sector Trade Team is here to answer any questions you may have about conducting trade in the European Community under the terms of the CARIFORUM-EC Economic Partnership Agreement.  If after reading these questions and answers you still have queries, please contact us directly by email at info@tradeteam.bb, or by speaking with one of our Trade Officials at 1-246-430-6541.