Section 1: Organisation of the profession

I.-Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to declare to the Haut Conseil du Commissariat aux Comptes before 31 March each year the total amount of fees they have invoiced during the previous calendar year to the persons or entities whose accounts they certify, distinguishing the amount of fees invoiced to public interest entities. This declaration is made even if no…

The accounting officer is required to use all due diligence to ensure the recovery of all the resources of the High Council. Revenue shall be collected by the Accounting Officer either spontaneously or in execution of the President’s instructions. With the exception of the contribution mentioned in II of Article L. 821-5 and the contributions mentioned in I and II of Article L. 821-6-1, the recovery of which comes under…

When the claims of the High Council, other than the contribution mentioned in II of Article L. 821-5 and the contributions mentioned in I and II of Article L. 821-6-1, have not been recovered amicably, proceedings shall be conducted in accordance with commercial practice or may be the subject of statements made enforceable by the Chairman. Enforceable statements may be notified to debtors by registered letter with acknowledgement of receipt….

The chairman of the High Council may decide, after obtaining the assent of the accounting officer: 1° In the event of hardship for the debtors, to grant an ex gratia remission of the High Council’s debts, except for the contribution mentioned in II of Article L. 821-5 and the contributions mentioned in I and II in Article L. 821-6-1; 1° bis At the justified request of debtors, to grant total…

The accounting officer is required to exercise: 1° As regards revenue, control: -authorisation to collect revenue; collection of debts and the regularity of reductions and cancellations of revenue orders, within the limits of the information available to him; accurate settlement of revenue ; 2° As regards expenditure, the control : the status of the authorising officer or his/her delegate; the availability of appropriations; the correct charging of expenditure to the…

The accounting officer shall suspend the payment of expenditure where he finds, in the course of his checks, irregularities or inaccuracies in the certifications issued by the chairman of the High Council. He shall inform the Chairman of the High Council accordingly. Where the accounting officer has suspended payment of expenditure, the chairman of the High Council may, in writing and under his responsibility, require the accounting officer to pay….

All expenditure must be liquidated and authorised during the financial year to which it relates. Expenditure orders shall be supported by the necessary supporting documents. The accounting officer may pay certain categories of expenditure without prior authorisation under the conditions laid down in the accounting and financial regulations.

The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of loss, destruction or theft of the supporting documents provided to the accounting officer, the Minister responsible for the budget may authorise the latter to provide for their replacement. The supporting documents are kept in the accounting officer’s…

Revenue and expenditure accounts may be set up at the High Council by a decision of its Chairman with the approval of the accounting officer under the conditions laid down in the decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies and by the accounting and financial regulations.