The professional training period provided for in 5° of Article L. 822-1-1 is for a period of three years. It is open to persons who meet the conditions for taking the certificate of aptitude for the duties of statutory auditor pursuant to article R. 822-2. (1) It is carried out at the premises of a natural person or a company registered on the list provided for in article L. 822-1…
Where the candidate for registration holds a chartered accountancy diploma, at least two-thirds of the training period provided for in Article 67 of Decree no. 2012-432 of 30 March 2012 relating to the practice of public accounting must have been completed either with a person registered on the list of statutory auditors and authorised to receive trainees under the conditions set out in the eighth paragraph of Article R. 822-3,…
In application of the first paragraph of article L. 822-1-2, natural persons who, for a period of at least fifteen years, have been engaged in a public or private activity that has enabled them to acquire experience in the financial, accounting and legal fields relevant to commercial companies that is deemed sufficient by the Keeper of the Seals, Minister of Justice. The conditions for issuing the exemption referred to in…
The following may be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2, persons already approved by the competent authorities of another Member State of the European Union to carry out statutory audits, subject to having passed an aptitude test demonstrating adequate knowledge of the laws, regulations, standards and professional rules required…
The following may also be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2 persons who have successfully completed a course of study of at least three years’ duration or of an equivalent duration on a part-time basis at a university or higher education establishment or at another establishment of the same…
Applicants for the preparatory certificate for the duties of statutory auditor, for the certificate of aptitude for the duties of statutory auditor, as well as for the aptitude test mentioned in article R. 822-6, who have a disability within the meaning of article L. 114 of the Code de l’action sociale et des familles (Social Action and Family Code) benefit from the accommodations made necessary by their situation. These accommodations…
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…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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