Fédération des Experts-comptables Européens Federation of European Accountants Connect with European Professional Company Law in the Digital Age Digital solution to provide better information on companies and their structures. FEE CEO Olivier Boutellis-Taft

Federation of European Accountants What digital age? 3

Federation of European Accountants Rethinking reporting Today The Future of Corporate Reporting Relevant and accessible information 4 Paper-based and complex reports

Federation of European Accountants Reporting <> digital technology  Growing and empowered audience  Better communication  Core and more reports 5 Growing access Growing interest Technology Growing audience

Federation of European Accountants Rethinking information quality Information overload Security concerns Need for  Trusted third parties to ensure reliability and relevance  Leveraging opportunities: “big data” to enhance control  Innovation in assurance services 6

Federation of European Accountants Conclusions for policy making  Reduce obstacles (“first do no harm”)  Move to principles-based approach  Enhance European/ international coordination  Allow (parallel) experimentation 7 Change the way we do… and the way we think

Federation of European Accountants Stay connected 8 Connect with European Professional Accountants FEE website Monthly FEE_SMP