Carole Masson Associée, Doctrine

Professional Background

• 2001 – Joined Mazars
• 2005 – Member of Mazars Doctrine
• 2015 – Appointed Partner
• 2022 – Head of Sustainability Reporting Standards Monitoring

Carole is a Partner at Forvis Mazars, Chartered Accountant and Statutory Auditor, and a graduate of ESCP Business School. She began her career in 2001 within Mazars’ audit practice, focusing on listed groups.

Since 2005, she has been a member of the firm’s Doctrine team, where she has developed recognized expertise in IFRS standards, particularly in revenue recognition, consolidation, asset disposals, and financial statement presentation. In this role, she supports audit teams—especially within the industrial sector—on complex technical accounting matters.

With the growing importance of sustainability reporting, Carole now leads the monitoring and analysis of ESG reporting standards at both European and international levels, including the European Sustainability Reporting Standards (ESRS) and the standards issued by the International Sustainability Standards Board (ISSB).

She is actively involved in several professional bodies. Carole participates in working groups at the French National Institute of Statutory Auditors (CNCC), where she serves as Coordinator of the Sustainability Reporting Committee. She is also a member of the Sustainability Reporting Standards Working Party at Accountancy Europe and contributes to the ESMA Consultative Working Group on Corporate Reporting.

In addition, Carole leads the firm’s technical publications, including DOCTR’in and Beyond the GAAP newsletters, technical papers, and benchmarking studies. She also regularly contributes to professional publications such as Option Finance.

Areas of Expertise

• IFRS Advisory & Technical Accounting
• Revenue Recognition, Consolidation & Financial Reporting
• Audit Support for Listed and Industrial Groups
• Sustainability Reporting (ESRS, ISSB)
• Regulatory Monitoring & ESG Standards
• Professional Doctrine & Technical Publications