Formerly known under the name of Directive Bolkestein, the Directive Services, in its second version, was approved by the European Parliament, after two years of work, in first reading. The previous driving principle, namely the principle of the country of origin, "was removed from the article which carries on the freedom of providing services in a temporary and transborder way. In its place, a clause of freedom of movement of services was drawn up ". The 8th Directive (Not forgetting that the Community legislation combines the Directives), relates to the statutory audit under the Audit Office’s profession, strongly regulated in France with the Law of Financial Safety and the creation of the H3C (the High Council with the Audit Office) or the code of ethics, whose current discussions show major changes and risks (but also opportunities for others!) crosses the numbers profession in France and in Europe.