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France’s audit regulator, the Haute Autorité de l’Audit (H2A), has announced in its 2026 work programme further steps towards adopting the International Standards on Auditing (ISAs).
As the last EU Member State that has not formally adopted ISAs, this initiative represents an important milestone for audit alignment across the EU.
Since 2015 analysis by Accountancy Europe, two additional countries, Germany and Portugal, moved towards ISA adoption, highlighting the broader EU trend towards internationally recognised auditing standards. this should be the correct version.
The standard-setting commission will begin revising the French audit framework in 2026, with work expected to continue over the coming years.
The consultation forms part of the European Commission’s Skills Portability Initiative (SPI) which aims to further integrate the EU Single Market by improving the recognition and understanding of skills and professional qualifications across borders.
Through this survey, the Commission seeks input on the challenges individuals and organisations face when qualifications are recognised between Member States or from third countries, and on possible solutions to make recognition processes simpler, more transparent and more reliable, including through digital tools and verifiable credentials.
Accountancy Europe welcomes efforts to enhance transparency and digitalisation of qualifications across the EU, while stressing that quality, proportionality and simplification must remain central to any future EU action.
The EU has launched a consultation to collect feedback on the challenges private equity investors encounter when exiting their investments, as well as potential solutions to address these barriers.
The feedback will contribute to the EC’s work under Saving and Investment Union (SIU), particularly initiatives aimed at improving access to finance for EU start-ups and scale-ups.
The consultation, open until 27 April, is addressed to a wide range of stakeholders, including businesses seeking early-stage funding and private equity investors.
The International Auditing and Assurance Standards Board (IAASB) published the Technology Quality Management Roundtables’ feedback. These are the Outcomes and Next Steps, summarising global stakeholder feedback on how emerging technologies, especially AI, affect audit and assurance practices and the application of quality management standards.
The roundtables, held in the second half of 2025, brought together more than 240 stakeholders from six continents, including auditors, regulators, standard setters, firms, and technology specialists.
In Europe, Accountancy Europe co‑hosted a dedicated roundtable in Brussels, bringing regional insights into the discussions.
The International Federation of Accountants (IFAC) published new global research and an online resource examining the rapid increase in private equity (PE) investment in professional accountancy firms.
More than 1,000 firms worldwide were identified that have taken PE funding over the past decade with activity accelerating since 2022, particularly in Continental Europe, the UK, Ireland, and the US.
Accountancy Europe has also actively worked on this topic and provides a dedicated PE knowledge hub.
IAASB launched a public consultation survey as part of its Post‑Implementation Review of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures.
The standard has been in effect since audits of periods beginning on or after December 15, 2019. The survey invites stakeholders from diverse backgrounds to share their experiences on the standard’s effectiveness, benefits, and implementation challenges.
The survey is open until June 15, 2026.
