This article illustrates the situation of the accounting and auditing professions in the European Union. It is based on a brief htstona of the European Union’s gestation, continuing with the governing bodies and the documentary and legal means by which its organisation is implemented. It shows below how the accounting profession and auditing are institutionalised in the EU countries and analyses the causes of differences in accounting criteria and uses in those countries. Consequently, with this analysis, EU directives (Eighth Directive) are expressed comparatively, with international doctrine and standards. audit, proposals for efficient and effective harmonisation of the audit in the European Union. Finally, there is an overview of how harmonisation of accounting and audit in the EU will come into reality in the future.