Subsection 2: Professional organisation

The Conseil national des commissaires aux comptes is based in Paris.

I.-The National Council is composed of sixty members appointed for a term of four years, including all the presidents of the regional companies and the elected statutory auditors. Half of the members are statutory auditors who perform one or more audit engagements for public interest entities and half are statutory auditors who do not perform audit engagements for public interest entities. Half of the members are statutory auditors who perform…

If a seat on the National Council becomes vacant before the normal date of renewal, it shall be filled within three months by the best-placed candidate on the same list at the end of the ballot, if necessary using candidates from the reserve mentioned in the second paragraph of II of article R. 821-37. The new member’s term of office expires on the same date as that of his predecessor….

In the event of absence or impediment, the members of the National Council elected within the two colleges are replaced by the first available candidate from the same list who is best placed at the end of the ballot. In the event of absence or impediment, the members of the National Council elected within the two colleges are replaced by the first available candidate from the same list who is…

The National Council elects from among its members by secret ballot, in accordance with the procedures laid down in the last two paragraphs of Article R. 821-58 and for four years, a chairman, a vice-chairman and six members, who constitute the bureau. Half of the members of the executive committee are persons who perform certification tasks for public-interest entities and half are persons who do not perform certification tasks for…

The National Council shall set up specialised committees from among its members which shall report to it and may not represent the National Company. It shall determine their competence, composition and operation.

The National Council shall meet at least once every six months. It may be convened as often as necessary, by the Chairman, after consulting the Bureau. It must be convened, at the request of the Minister of Justice.

The National Council Bureau meets when convened by the Chairman, a Vice-Chairman or half of its members.

The National Council and the Bureau of the National Council shall only deliberate validly if at least half of their members are present. Members may be represented. A member may not have more than two mandates. Decisions are taken by a majority of the members present or represented. In the event of a tied vote, the President has the casting vote.