The Audit of SMEs—Reforms in Europe
Cédric Gélard | November 2, 2015 |
Cédric Gélard, Director, Compagnie Nationale des Commissaires aux Comptes in France, discusses the implementation of audit reform in Europe and how and where these reforms apply to small- and medium-sized entities (SMEs). He also explores the relevance and value of audit of SMEs.
Cédric Gélard is the Director of Technical Services at Compagnie Nationale des Commissaires aux ComptesCNCC), one of IFAC's member organizations in France. Mr. Gélard supports the Committee for Professional Standards and the transposition of International Audit Standards into French referential standards as well as the development of French audit standards. Mr. Gélard previously served the profession as a member of the International Auditing and Assurance Standards Board.
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