Section 1: Registration and discipline

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…

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.