Cédric Tonnerre

Professional Background

Cédric Tonnerre is a Certified Public Accountant (Expert-Comptable) and Statutory Auditor (Commissaire aux Comptes) with strong expertise in international accounting standards (IFRS).

He previously served as Director of International Accounting Standards at the Autorité des Normes Comptables (ANC) and was a member of the Technical Expert Group (TEG) of EFRAG (European Financial Reporting Advisory Group).

He joined the Mazars Doctrine team in 2020, now part of Forvis Mazars.

Career & Experience

Within the firm, Cédric supports clients in the implementation and interpretation of complex accounting standards, particularly IFRS 17 (insurance contracts).

He is actively involved in both European and French standard-setting bodies, contributing to the evolution and application of accounting frameworks.

His work includes:

• Supporting IFRS implementation projects
• Participating in international and national working groups
• Drafting comment letters and technical publications
• Contributing to professional reflections on French GAAP

Professional Involvement

Cédric is actively engaged in key institutions:

• Member of EFRAG working groups (IAWG)
• Contributor to ANC (Autorité des Normes Comptables)
• Contributor to CNCC (Compagnie Nationale des Commissaires aux Comptes)
• Member of the Accounting Commission of the Conseil Supérieur de l’Ordre des Experts-Comptables

He is also part of the global IFRS specialists coordination team within Forvis Mazars.

Areas of Expertise

• IFRS standards and implementation
• IFRS 17 (insurance contracts)
• International and French accounting frameworks
• Accounting doctrine and technical advisory
• Regulatory and standard-setting environments

Academic & Thought Leadership

Cédric is:

• Author of articles for DOCTR’in and Option Finance
• Lecturer and trainer on IFRS developments, notably with Francis Lefebvre Formation and CNAM
• Professional Approach

He is recognized for:

• Deep technical expertise in IFRS and accounting standards
• Strong involvement in international standard-setting bodies
• Ability to translate complex standards into operational solutions
• Contribution to the development of accounting doctrine

Cédric Tonnerre combines high-level technical expertise in IFRS with strong institutional involvement, supporting clients and contributing to the evolution of accounting standards within Forvis Mazars.