Chapter I: Organisation and supervision of the profession

The National Council Bureau meets when convened by the Chairman, a Vice-Chairman or half of its members.

The National Council and the Bureau of the National Council shall only deliberate validly if at least half of their members are present. Members may be represented. A member may not have more than two mandates. Decisions are taken by a majority of the members present or represented. In the event of a tied vote, the President has the casting vote.

The National Council and the Bureau shall keep a register of their proceedings. The minutes of each meeting shall be signed by the Chairman and the Secretary.

The National Council is responsible for the administration of the Compagnie nationale and the management of its assets. It gives its opinion, when invited to do so by the Keeper of the Seals, Minister of Justice, on draft laws and decrees submitted to it, as well as on matters falling within its remit. It submits to the public authorities any useful proposals relating to the professional organisation and mission of…

By delegation from the National Council, to which it reports half-yearly, the Executive Committee is responsible for the day-to-day administration of the National Company. Under the same conditions: 1° It coordinates the action of the regional councils, particularly with regard to the defence of the moral and material interests of the profession and the general discipline of statutory auditors; 2° It examines the suggestions of the regional councils, giving them…

The Bureau prepares the deliberations of the National Council, whose agenda is set by the Chairman. It prepares the opinion of the National Council on draft standards submitted to it by the High Council pursuant to article L. 821-14. It forwards to the High Council the information contained in the activity declarations referred to in V of Article R. 823-10.

The National Council may confer on the Executive Committee such powers as it deems appropriate for the execution of its decisions.

The President elected by the National Council represents the Compagnie nationale in all acts of civil life and appears in court on its behalf. He bears the title of President of the Compagnie Nationale des Commissaires aux Comptes. He represents the Compagnie Nationale in dealings with the public authorities. The President is elected by the National Council.