In an effort to harmonize international auditing standards on a regional level, the european union has issued directives pertaining to this end. its eighth directive caused the united kingdom to change the country's long-held standard for individuals wishing to be auditors.

which of the following is a new requirement for auditors in the uk?

a. auditors may now be a citizen of any country in the european union rather than just the uk.
b. new members of the auditing profession must have a university degree.
c. new entrants to the auditing profession must hold a university degree in accountancy.
d. auditors must be members of a recognized professional association, such as the icaew.