Chapter II: Status of statutory auditors

I. – The preparatory certificate for the duties of statutory auditor provided for in article R. 822-2 is organised each year. Candidates for the preparatory certificate for the duties of statutory auditor must submit to the head office of the regional company of statutory auditors of their domicile, between 1 and 30 January, a file comprising: 1° All official documents proving their identity and nationality; 2° Proof of the diplomas,…

The certificate of aptitude provided for in Article R. 822-2 is organised each year. Candidates under Article R. 822-2 must submit their application, together with all official documents proving their identity and nationality and proof of their professional training, to the head office of the regional company of statutory auditors in their place of residence, between 1 and 30 June. Holders of a diploma obtained in a foreign State, referred…

Applicants holding a diploma obtained in a foreign State who wish to benefit from the provisions of the first paragraph of article R. 822-2 send to the Keeper of the Seals, Minister of Justice, by 30 September at the latest, a file in duplicate comprising: 1° All official documents proving their identity and nationality; 2° All proof of the diplomas, certificates or titles they hold; 3° All proof enabling the…

The certificate of aptitude includes written eligibility tests and oral admission tests.

The eligibility tests comprise: 1° A written test, in the form of a practical case, on accounting and auditing, lasting five hours (coefficient 4); 2° A written test, comprising the study of a case or practical situations that may be supplemented by a commentary on one or more documents, on the law applied to business life, lasting four hours (coefficient 3) ; 3° A written test, comprising a study of…

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…