Chapter II: Status of statutory auditors

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.

The aptitude test shall consist of a written and an oral examination, which shall be conducted in the French language. The written and oral examination shall cover the subjects set by the Minister of Justice in the decision provided for in Article R. 822-6, and knowledge of which is an essential condition for practising as a statutory auditor.

The duration of the written test is limited to thirty minutes for each subject on which the candidate is questioned.

The oral consists of a thirty-minute interview with the members of the jury.

Admission is decided on the basis of the average obtained by the candidate in the written and oral tests, provided that this average is greater than or equal to 10. .

The results are displayed by the jury and notified to the candidate.