Financial audit is the cornerstone to the whole audit ecosystem. Around the world, the biggest entities are mandated to account for their financial performance and fill the information gap with their stakeholders through audit reports. To address new expectations and requirements, as well as to adapt to the development of new audit technology and practices, the financial audit regulatory landscape keeps moving at national and international levels. Key Forvis Mazars contributions to public consultations on financial audit include:
Response to the Exposure Draft of proposed Narrow-Scope Amendments - Use of Experts (July 2025)
For Forvis Mazars comments on consultations from International standard setters (IASB, IFRS, IAASB, IESBA…), please click below.
Around the world, regulatory initiatives to assess the impact of algorithmic decision-making systems and mitigate related risks are being developed quickly. As an initial attempt, the EU took the lead and requires the biggest digital players to account for the societal risks they pose to citizens, and these obligations will have to be audited. Other jurisdictions are also looking at putting similar rules in place and are interested in applying these to the challenging issues of ensuring artificial intelligence (AI) and AI systems are used safely and ethically, as well as addressing IT and cyber security concerns. Key Forvis Mazars contributions to public consultations on next generation audit include:
As a new field of audit, sustainability reporting regulations are being established in the EU and beyond. Forvis Mazars actively contributes to the conversations on the future of audit and the need to adapt audit regulations, standards and frameworks to new ESG expectations. Key Forvis Mazars contributions to public consultations on ESG audit include:
Response to the Exposure Draft of the proposed ISSA 5000 (December 2023)
Response to the public consultation on the first set of Draft ESRS (August 2022)
Gender equality is a cornerstone of inclusive growth and social resilience. As part of our commitment to diversity, equity, and inclusion, Forvis Mazars contributed to the European Commission's consultation on the EU Gender Equality Strategy 2026–2030. Our response highlights the role of EU directives in driving internal transformation and offers practical insights on governance, KPIs, and workplace inclusion across our EU operations. Key contributions by Forvis Mazars to public consultations on gender equality include:
We pride ourselves on being a different kind of firm – one that contributes to a fair and prosperous world by caring for the success of our people and clients, the health of financial markets, and the integrity of our profession. This is why we never miss an opportunity to contribute our knowledge and expertise to the regulatory and public policy issues affecting auditing and corporate reporting around...
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