The EU Audit Reform paves the way for a new audit environment in Europe

Launched in 2010, the legislative process of the EU Audit Reform reached an end as the new Regulation and the amended Directive were put to vote by the European Parliament on 3 April 2014. This reform was adopted after an intense and fruitful debate among all interested stakeholders and market players. The new legislation entered into force on 17 June 2016. Given the importance of this legislation, Mazars strives to provide a thorough understanding of the changes introduced at both the European Union and Member State levels.

About the reform

Our insight

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Our insight

This section features regularly updated publications ranging from expert videos, to information...

Just adopted...

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The Spanish government completed implementation of the EAR on 9 July 2015, and obtained the...

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The Portuguese government completed implementation of the EAR on 9 September 2015, when the...

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The Slovak government completed implementation of the EAR on 11 November 2015, when the National...

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The German Federal Government completed implementation of the EAR in two phases: It adopted the...

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The Austrian government completed implementation of the EAR by vote in parliament on 19 May 2016....

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The European audit legislation in France has been finalized and adopted on 18 March 2016. The...



The Swedish government completed implementation of the EAR by vote in parliament on 18 May 2016....

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The Hungarian government completed implementation of the EAR by vote in parliament on 10 May...

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Our services

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Audit and Assurance

The increase in demand for reliable financial information has put audit and assurance services in the spotlight.

Our Guidebook


Guidebook to the European Audit Reform

This Guidebook is intended to make the European Audit Reform more accessible to you by helping you understand the main changes in the Directive and Regulation.

Download pdf 3.06 MB

Joint audit

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A guide to Joint Audit

There is now unanimous agreement that the overwhelming dominance of just four firms in the global audit market is unsustainable and that reform is required to go from “four to more”. Unfortunately, and even though it is still in its early stages, there are clear signs already that the 2014 EU Audit Regulation and other interlinked initiatives are not going to achieve their desired objectives of reducing market concentration, increasing competition and improving audit quality.

Download pdf 525.85 kB

FAQ & Helpdesk

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FAQs on joint audit

Often misunderstood, our aim is to demystify joint audit by addressing some frequently asked questions.


Mazars' EU Audit Reform (EAR) Helpdesk

The Mazars EAR Help Desk is intended to provide you with additional information and support around the EU legislation and its implementation in the various Member States. We will help you clarify questions and provide you with guidance on how to best position yourself in the new legislative environment.