This Charter is complemented by internal positions on compatibility of certain services for audit clients in areas such as sale and acquisition audits, internal audit, actuarial services, the changeover to IFRS and assistance with setting up financial information systems.

The Charter is distributed to all employees and ethical issues form an integral part of their ongoing training.

In this context, Mazars has reaffirmed its multi-disciplinary strategy covering accountancy, law, management consultancy and corporate finance. Mazars will comply fully with new laws and will have to decide between legal audit and other services for legal audit clients.