The Expert Group on the evaluation of the IAS Regulation is being established with the specific mandate of advising and assisting the Commission services in conducting this retrospective evaluation. The Commission currently envisages that it would have a public consultation and possibly targeted workshops. It will seek to draw on the expertise of the group to advise it in respect of such activities and others as required by the Commission.
The Expert Group will be composed of Member State authorities and organisations (such as companies, associations, non-governmental-organisations, trade unions, universities, research institutes, civil society, Union agencies, Union bodies and international organisations). These will reflect interests from preparers of financial statements, investors, financial analysts, accountants, auditors and other stakeholders.