Subsection 2: Professional organisation

La Compagnie nationale des commissaires aux comptes instituée par l’article L. 821-6 groups together all the statutory auditors and all the audit firms registered on the list in accordance with Section 1 of Chapter II of this Title.

The regional companies of statutory auditors established by Article L. 821-6 include the statutory auditors attached to them pursuant to article R. 822-1. When regional companies are grouped together pursuant to the third paragraph of Article L. 821-6, regional representatives may be created within the jurisdiction of a regional company. A regional representative office may not be established within the jurisdiction of the Court of Appeal where the regional company…

The Compagnie nationale contributes to achieving the objectives set out in article L. 821-6 for the proper practice of the profession by its members. The Compagnie nationale represents the profession and defends its moral and material interests. It may submit any proposal relating to the interests of its members to the ministers concerned. It supports professionals through its regional companies. The regional companies contribute to the work of the Compagnie…

Before 30 September each year, the Compagnie Nationale shall send the Haut Conseil the activity declarations referred to in V of Article R. 823-10. In the event of non-compliance with this obligation, the High Council may, after unsuccessful formal notice from the Compagnie nationale, request statutory auditors and audit firms to send their activity declarations directly to the High Council in accordance with the forms and procedures it determines. When…

The members of the regional company meet once a year at an assembly convened by the company chairman. Access to the meeting is forbidden to those who are not up to date with the payment of their professional dues one month before the date of the said meeting.

When practising in a company, each statutory auditor who is a partner, shareholder or member of the company’s management, executive, administrative or supervisory bodies takes part in the meeting of the regional company to which he personally belongs. .

The regional company meeting is chaired by the company chairman, assisted by the other members of the regional council office. It deliberates by a majority of the members present. In the event of a tie, the Chairman has the casting vote.

The General Meeting elects for four years two censors chosen from among the natural persons who are members of the company and who are responsible for subsequently reporting to the General Meeting on the financial management of the Regional Council during the financial years in which they have been in office. Members of the Regional Council may not be censors. The duties of censor are free of charge, but their…

The meeting hears the regional council’s moral and financial report for the past financial year and the censors’ report on the regional council’s financial management. It decides on these reports.

The meeting may only discuss matters placed on its agenda by the regional council. The latter is required to place on the agenda matters submitted to it for that purpose at least fifteen days before the date set for the meeting, either by at least one quarter of the members of the company entitled to vote, or by the public prosecutor at the court of appeal or one of the…