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

3. Federation of European Accountants What digital age? 3 http://www.conscious-robots.com

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

5. 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

6. 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

7. 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

8. Federation of European Accountants Stay connected 8 Connect with European Professional Accountants FEE website Monthly e-newsletter @ FEE_Brussels @ FEE_SMP