Accounting: A company can obtain the quality of Accounting Firm only if they exercise accounting activity in Belgium by or under an effective control of qualified accountant. Auditing: Natural person who perform an activity of legal control of accounts need to be licensed professions. Also, majority of board members need to be aggregated by the Institute.Measure is implementing S.I.No.220/2010 European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010Article 27:http://www.irishstatutebook.ie/2010/en/si/0220.html