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.


Placeholder image

Cédric Gélard

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.


Explore More On...


Join the Conversation

To leave a comment below, login or register with


Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.