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Nathalie Lutz has extensive experience in the fields of audit, accounting, and consultancy, having been associated with Exponens since 1990 and becoming a partner in 1996. At Exponens, a group comprising nearly 500 collaborators, Nathalie specializes in assurance, mutuals, professional unions, and groups, while also overseeing sustainability reporting under the CSRD initiative as a member of the executive committee. Additionally, Nathalie serves as Vice-President of the Development Commission at the Compagnie Nationale des Commissaires aux Comptes (CNCC) and participates in various other commissions focused on insurance issues, the Smart List platform, and national accounting standards. Nathalie is a founding member of CAC EN MOUVEMENT, which serves as a think tank addressing challenges within the auditing profession. Nathalie holds a Diplôme d'expertise-comptable.