Section 2: Ethics and independence of statutory auditors

The continuing professional training provided for in Article L. 822-4 ensures that the knowledge and skills required for the certification of accounts and the performance of assignments carried out by statutory auditors are updated and perfected. It corresponds to the training initiatives defined in 2° and 6° of Article L. 6313-1 of the French Labour Code.

The duration of continuing vocational training is one hundred and twenty hours over three consecutive years. At least twenty hours shall be completed in any one year.

The continuing professional development obligation is met: 1° By participation in training seminars, supervised self-study programmes or distance learning courses or courses; 2° By attendance at colloquia or conferences up to a limit of forty hours over three consecutive years; 3° By designing or leading training courses, colloquia, conferences or courses, in a professional or university context up to a limit of forty hours over three consecutive years ; 4°…

Training courses eligible under 1° of Article A. 822-28-3 are provided by training organisations or higher education establishments. They meet the conditions defined in article L. 6353-1 of the French Labour Code. Each training session results in each participant receiving a training teaching aid.

Symposiums or conferences eligible under 2° of article A. 822-28-3 have a continuous duration of at least one and a half hours and are organised for at least twenty participants. Each colloquium or conference gives rise to the provision of written documentation to each participant. At the end of each colloquium or conference, each participant is given a certificate of attendance by the organising body. The certificate is signed by…

The actions eligible under 3° of article A. 822-28-3 concern the training actions mentioned in 1° and 2° of article A. 822-28-3, as well as training provided within universities and public establishments or by training bodies as part of the initial training of statutory auditors and certified public accountants. If the initial intervention is reproduced in other training venues or in front of different audiences, each intervention is only counted…

Publications eligible under 4° of Article A. 822-28-3 are taken into account in the year of their legal deposit. For essays, books and publications of articles, the following two cumulative criteria are retained: 1° Content: The published works must deal with subjects relating to technical matters with a link to the activity of statutory auditor, professional ethics or regulations. 2° Form: All publications considered must contain a minimum of 10,000…

I.-Participation in the specialised commissions and working groups of the Compagnie Nationale des Commissaires aux Comptes, the Autorité des Normes Comptables and any similar body operating within a European or international framework may count towards the training obligation, under 5° of Article A. 822-28-3, provided that the persons concerned are active within the said committees or working groups, i.e. they perform the duties of chairman, vice-chairman or rapporteur. Mere physical…

Commissionaires aux comptes shall declare annually, by 31 March at the latest, to the Haut Conseil du Commissariat aux Comptes or its delegate, the conditions under which they have fulfilled their continuing professional education obligation during the previous calendar year. The procedures for this declaration are defined by the Haut Conseil. The supporting documents needed to verify compliance with this obligation are attached to the declaration and kept so that…

The specific continuing training referred to in 2° of Article R. 822-22 is satisfied by participation in the training actions referred to in 1° of Article A. 822-28-3 within the framework of the general guidelines and areas defined by the Haut Conseil du Commissariat aux Comptes.