BOOK VIII: Some regulated professions.

The purpose of the traineeship is to prepare the trainee for the practice of the profession. The trainee’s activity is not limited to simple execution tasks. As far as possible, it is directly related to the theoretical studies being pursued. The trainee’s timetable will be adapted to this end. The trainee will have the opportunity to devote part of his or her training period to studying the documentation held by…

The training period is supplemented by training activities, the content, organisation and implementation procedures of which are determined by the regional council in accordance with the training regulations determined by the national council of the Compagnie nationale des commissaires aux comptes. Exemptions may, in exceptional circumstances and on the basis of a reasoned decision, be granted by the latter. The duration of this training is at least twenty-four days over…

The Regional Council appoints an auditor to oversee the training courses. It may appoint one or more assistant auditors. The trainee auditor or one of the assistant auditors receives trainees at their request in his or her office. He may also visit them in the offices of the training supervisor. He shall receive the activity reports referred to in Article A. 822-14. The traineeship supervisor will, where appropriate, inform the…

The National Council appoints a national course controller who guides and coordinates the action of the regional controllers.

The regional council keeps a register in which trainees are entered in the order of arrival of the letters mentioned in Article A. 822-10 or the authorisations mentioned in article A. 822-11. He also keeps a file for each trainee and each training supervisor.

The aptitude test provided for in articles R. 822-6 and R. 822-7 takes place at least once a year, on a date set by order of the Minister of Justice, published in the Official Journal of the French Republic. The material organisation of this test is entrusted to the Compagnie nationale des commissaires aux comptes.

Persons of French nationality and nationals of another Member State of the European Union shall send to the Keeper of the Seals, Minister of Justice, by 30 April at the latest, a file in duplicate comprising: 1° All official documents proving their identity and nationality; 2° The diplomas, certificates or titles they hold; 3° Any supporting documents making it possible to assess the content and level of post-secondary studies successfully…

Persons who are not nationals of a Member State of the European Union shall send the Keeper of the Seals, Minister of Justice, by 30 April at the latest, a file in duplicate comprising the documents mentioned in article A. 822-20. They shall also submit any supporting documents enabling an assessment to be made as to whether they have sufficient professional experience, within the meaning of the third paragraph of…

The Keeper of the Seals, Minister of Justice, shall publish in the Official Journal of the French Republic the list of candidates authorised to take the test. The date and place of the tests shall be notified by individual summons by the Compagnie nationale des commissaires aux comptes.