Chapter II: Status of statutory auditors

Auditors registered on the list mentioned in I of article L. 822-1 are attached to the regional company within whose jurisdiction is located: 1° For natural persons, their domicile or the establishment in which they carry on their business; 2° For companies, their registered office or, where this is located abroad, the first establishment opened on national territory. Auditors registered on the list mentioned in I of Article L. 822-1…

Persons who hold a national master’s degree or a qualification or diploma conferring the grade of master issued in France or a diploma obtained in a foreign country and judged to be of a level comparable to that of the auditor may sit for the certificate of aptitude for the duties of auditor, subject to the issue of the certificate of completion of the training period referred to in the…

The professional training period provided for in 5° of Article L. 822-1-1 is for a period of three years. It is open to persons who meet the conditions for taking the certificate of aptitude for the duties of statutory auditor pursuant to article R. 822-2. (1) It is carried out at the premises of a natural person or a company registered on the list provided for in article L. 822-1…

Where the candidate for registration holds a chartered accountancy diploma, at least two-thirds of the training period provided for in Article 67 of Decree no. 2012-432 of 30 March 2012 relating to the practice of public accounting must have been completed either with a person registered on the list of statutory auditors and authorised to receive trainees under the conditions set out in the eighth paragraph of Article R. 822-3,…

In application of the first paragraph of article L. 822-1-2, natural persons who, for a period of at least fifteen years, have been engaged in a public or private activity that has enabled them to acquire experience in the financial, accounting and legal fields relevant to commercial companies that is deemed sufficient by the Keeper of the Seals, Minister of Justice. The conditions for issuing the exemption referred to in…

The following may be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2, persons already approved by the competent authorities of another Member State of the European Union to carry out statutory audits, subject to having passed an aptitude test demonstrating adequate knowledge of the laws, regulations, standards and professional rules required…

The following may also be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2 persons who have successfully completed a course of study of at least three years’ duration or of an equivalent duration on a part-time basis at a university or higher education establishment or at another establishment of the same…

Applicants for the preparatory certificate for the duties of statutory auditor, for the certificate of aptitude for the duties of statutory auditor, as well as for the aptitude test mentioned in article R. 822-6, who have a disability within the meaning of article L. 114 of the Code de l’action sociale et des familles (Social Action and Family Code) benefit from the accommodations made necessary by their situation. These accommodations…