ESMA report on enforcement and regulatory activities of accounting enforcers in 2014

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), thereafter, ‘European enforcers’, when examining compliance of financial information provided by listed issuers on regulated markets with the applicable financial reporting framework in 2014. It also provides a description of the enforcement system in Europe, the main activities performed at European level, quantitative information on enforcement activities in Europe as well as ESMA’s contribution to the development of the single rule book in the area of financial reporting.