OBS_VALUE: Accounting: the majority of the members of the management body must be professionals and/or persons who, in another member state, have a qualification equivalent to one of those issued by the Institute to professionals in Belgium.Measure is implementing S.I.No.220/2010 European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010Article 27:https://www.irishstatutebook.ie/eli/2010/si/220/made/en/print 