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Accounting Regulatory Committee

Role of the committee and key documents.

Composition and mandate

The Accounting Regulatory Committee (ARC) was set up in accordance with article 6 of Regulation (EC) No 1606/2002. The ARC provides opinion to the European Commission on proposals adopting IFRSs under Article 3 of Regulation (EC) No 1606/2002.

The committee is composed of representatives of EU countries and is chaired by the European Commission.


You can get access to meeting agendas, documents, minutes and votes of the Accounting Regulatory Committee by searching the Comitology Register. The responsible service is DG Financial Stability, Financial Services and Capital Markets Union.

ARC on the comitology register of the European Commission