BOOK VIII: Some regulated professions.

No one may sit the admission tests unless they have been declared eligible. The admission tests, which are marked from 0 to 20, comprise: 1° An interview test lasting a maximum of half an hour, preceded by half an hour’s preparation (coefficient 3); 2° An oral test in English applied to business life taking the form of a conversation based on documents provided in English, which may be used as…

The programme is shown in Annex 8-7 to this book.

The results will be posted by the selection board and notified to the candidates. A candidate declared eligible in the written tests who does not obtain the required average in the oral admission tests retains the benefit of eligibility for the following session.

An order of the Keeper of the Seals, Minister of Justice, published in the Journal officiel de la République française, designates the members of the jury. The jury is composed as follows: 1° A magistrate from the judiciary, outside the hierarchy, in office or honorary, chairman; 2° A second magistrate from the judiciary, in office or honorary; 3° A magistrate from the Cour des Comptes or a finance inspector; 4°…

Examination committees, which may include the specialist examiners referred to in article A. 822-8, present to the selection board, under whose authority they are placed, proposals for marking candidates for each of the oral tests presented. They are made up of at least three members, at least one of whom must be a member of the jury. These committees may not include more than one auditor. The jury deliberates on…

The regional council authorises statutory auditors to receive trainees after ensuring that they offer sufficient guarantees regarding the training of these trainees. It shall draw up a list of persons so authorised. This list may be consulted by any interested party. The Regional Council sends a copy of articles A. 822-9 to A. 822-18 to the training supervisor when he is authorised.

The trainee is required to inform the president of the regional council, by registered letter with acknowledgement of receipt, at least fifteen days before the start of his or her training period: 1° His or her name and address; 2° The name and address of his or her training supervisor; 3° Proof of the qualifications, diplomas, training certificates or authorisations required to sit for the certificate of aptitude for the…

A trainee who wishes to complete part of his or her training period in France with a person other than a statutory auditor registered on the list provided for in article L. 822-1, or all or part of his or her training period abroad, shall obtain authorisation from the regional council. It is issued on the basis of the following document(s): – a certificate issued by the training supervisor, confirming…

When the traineeship has begun abroad, it may be continued in France only if the period spent abroad is validated by the regional council designated for this purpose by the national council, at the trainee’s request. The regional council which authorised the traineeship is responsible for monitoring it. To obtain this validation, the trainee must submit to the regional council a document issued by the competent authority of the foreign…

The minimum duration of the work placement is thirty-two hours per week. The internship is completed during the normal working hours of the internship supervisor. During the last six months of the traineeship, the training supervisor grants the trainee, at his or her request, unpaid leave for a period of at least one month to prepare for the certificate of aptitude for the duties of statutory auditor. The traineeship may…