Subsection 1: The High Council of Statutory Auditors

The High Council deliberates on: 1° The annual budget and its amendments during the year; 2° The financial account and the allocation of the results; 3° The accounting and financial regulations, which are forwarded to the Minister of Justice and the Minister responsible for the budget; 4° The general conditions for the recruitment, employment and remuneration of staff and on the conditions and procedures for the reimbursement of travel and…

For the organisation and operation of the High Council, its Chairman: 1° Represents the High Council in legal proceedings and acts on its behalf; 2° Appoints to posts, sets remuneration and compensation subject to the provisions of articles R. 821-10 and R. 821-13 ; for the application of the Labour Code, it exercises the powers of the company director; 3° Has authority over all department staff. He determines the organisation…

I. – The High Council shall meet at least once every three months, convened by its Chairman, at the latter’s initiative or at the request of four of its members or the Government Commissioner. The convening period shall be fifteen days. It may be reduced to eight days in the event of an emergency. The agenda is set by the chairman, who includes any question presented by the Government Commissioner…

The High Council and the Bureau may, under the conditions defined by the rules of procedure, use the forms of remote collegiate deliberation provided for by ordonnance no. 2014-1329 of 6 November 2014 relating to remote deliberation by collegiate administrative bodies. The deliberations of the High Council and the Bureau are notified to the Government Commissioner. The latter may, pursuant to article L. 821-4, request a second deliberation, by reasoned…

When it rules in restricted formation, the High Council meets when convened by the chairman of this formation. The notice period is fifteen days. It may be reduced to eight days in an emergency. The agenda is set by the chairman of the select committee. The secretariat is provided by a member of staff of the High Council appointed for this purpose. The panel shall not validly deliberate unless at…

I. – When, pursuant to Article L. 822-16, a request for an opinion on the code of ethics of the profession of statutory auditor is submitted to the Haut conseil du commissariat aux comptes, which shall issue its opinion within one month. II. – Any matter within its remit may be referred to the High Council by the Keeper of the Seals, Minister of Justice, the Minister for the Economy,…

The High Council reports on the performance of its missions and its resources in an annual report drawn up pursuant to Article 21 of Law no. 2017-55 of 20 January 2017 on the general status of independent administrative authorities and independent public authorities. Where applicable, the observations of the Government Commissioner are appended to this report. The report is sent before 1 June to the Keeper of the Seals, Minister…

The duties of Government Commissioner are carried out by the Director of Civil Affairs and the Seal or his representative.