Section 2a: Organisation of professional practice

The organisational and operational procedures for statutory auditors, whether in their own name or in the form of a company, must enable the statutory auditor to comply with legal and regulatory requirements and those of the code of ethics, and to provide the best possible risk prevention and proper performance of the audit. They must take account of the scale and complexity of the activities carried out within these structures.

Each statutory audit practice structure must meet the following requirements: 1° Have the means enabling the statutory auditor: a) To adapt, according to the scope of the assignment, the time and human resources devoted to it as well as the techniques implemented; b) To monitor compliance with the rules applicable to the profession and to carry out regular risk assessments; c) To guarantee the continuity and regularity of its account…

A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the…

The work of the statutory auditor relating to the certification of the accounts of a public interest entity shall be subject to an independent review prior to the signing of the reports provided for in the last paragraph of Article L. 823-9 and in III of article L. 823-16. The purpose of the independent review is to verify that the signatory could reasonably have reached the conclusions set out in…