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 (EAR) reached an end as the new Regulation and the amended Directive were put to vote by the European Parliament on 3 April 2014. Succeeding this process, the European Commission granted EU Member States two years to implement the new legislation. This period officially ended on 17 June 2016.

Given the importance of this new regulatory environment across the EU, our goal is to shed some light on the EAR by providing you with a thorough understanding of its objectives and the major changes it will introduce to the audit market — both at the EU and Member State levels. In this regard, we seek to accompany you during the transition period and provide you with the necessary support to prepare— in an informed and timely manner—for this new EU market environment.

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. It will...



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...

A question?


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.

Our guide

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Guidebook to the EAR

Our guidebook explores the baseline measures of the EAR and offers relevant insight into how to respond to the changes.

Download pdf 3.06 MB

Joint audit

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What you need to know about joint audit

The recognition given to joint audit within the new regulation reinforces the idea that the system is a proven and valued option. As an expert on joint audit, we invite you to learn more about its concept, its methods and its associated benefits.

Download pdf 7.17 MB