Paragraph 1: Drawing up and maintaining lists of statutory auditors

Registration and the establishment and maintenance of the list referred to in I of Article L. 822-1 are carried out by the Haut Conseil du Commissariat aux Comptes or its delegate.

The application for registration shall be submitted or sent by registered letter with acknowledgement of receipt to the High Council. It must be accompanied by supporting documents. The applicant shall indicate, where applicable, whether he or she practises in a company. The application may also be submitted electronically, by means of a secure, free-of-charge computer service accessible via the Internet, enabling the applicant to accompany the application with supporting documents…

A company’s application for registration is also governed by the provisions of articles R. 822-40 et seq.

The High Council checks that the candidate meets the conditions required for registration. The High Council or its delegate collects all relevant information on the candidate and requests the bulletin no. 2 of the criminal record. It may summon the candidate to attend a hearing. Where, at the date of application for registration, the candidate is in one of the cases of incompatibility provided for in article L. 822-10, registration…

The wording of the oath provided for in article L. 822-3 is as follows: “I swear to practise my profession with honour, probity and independence, and to respect and ensure respect for the law. “ The oath is taken, orally or in writing, before the first president of the court of appeal within whose jurisdiction the regional company to which the statutory auditor is attached is located.

The list referred to in I of Article L. 822-1 is published on the website of the High Council. It is updated monthly to take account of new entries, deletions of names resulting from deaths or resignations, omissions, suspensions, temporary or permanent bans, striking off or any other changes to the entries on the list. The regional companies and the Compagnie nationale inform the Haut conseil of any circumstances justifying…

The list referred to in I of Article L. 822-1 is established in alphabetical order with an indication, for each statutory auditor or company of statutory auditors, of the year of initial registration and the registration number. It is divided into two sections: the first for natural persons, the second for companies. Mentioned in the first section are: 1° The surname, first names and registration number of the person concerned;…

Statutory auditors or firms of statutory auditors shall inform the High Council without delay, by registered letter with acknowledgement of receipt or by electronic means, of any change in their situation with regard to the information required for their registration. They shall produce supporting documents relating to these changes. The High Council shall make the necessary changes. The High Council shall make the necessary changes. The High Council shall make…

The statutory audit firms mentioned in article L. 822-1-4 file or send, by registered letter with acknowledgement of receipt, an application for registration with the Haut conseil du commissariat aux comptes. The application shall include documentary evidence, less than three months old, of their approval by a competent authority of another Member State of the European Union. Where they are approved in more than one other Member State of the…