In an Effort to Harmonize International Auditing Standards on a Regional

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 must be members of a recognized professional association, such as the ICAEW.
B) New entrants to the auditing profession must hold a university degree in accountancy.
C) Auditors may now be a citizen of any country in the European Union rather than just the UK.
D) New members of the auditing profession must have a university degree.