The European Court of Auditors (ECA) is currently preparing a Special Report on the European Union Capital Markets Union. The report will present the results of the ECA’s performance audit of the European Commission’s efforts to build a Capital Markets Union over the last five years and is intended for publication later this year. One of the chapters is dedicated to the issue of overcoming cross-border barriers to investment, including differences in national insolvency regimes. Horst Eidenmueller joins a panel of external experts who are tasked with evaluating and discussing the key messages of the ECA’s draft Special Report.