Statutory audit (commissariat aux comptes)
- Certification of annual and consolidated financial statements
- Issuing the general and special reports
- Review of regulated agreements and internal control
Account certification and statutory audit for international companies in France
Certifying your accounts, securing your legal operations and making your financial information reliable: our statutory auditors support international companies established in France.
Verified client reviews- 20+ years of experience
- Member of ODEC & CNCC
From startups to large corporations, they trust us to succeed in France.
Our areas of expertise
Five areas of expertise to certify and secure your accounts in France
Flexible audit support, from statutory control to exceptional transactions, tailored to your stage of development.
Attestations & compliance
- Tax Compliance Review (ECF)
- Attestations of turnover, equity or financial position
- Attestations for banks, investors or public bodies
Valuations & appraisals
- Valuation of businesses or securities
- Valuation for restructurings, acquisitions or transfers
- Independent valuation to secure your strategic decisions
Due diligence & contractual audits
- Financial and tax due diligence
- Employment and legal due diligence
- Acquisition audits for your external growth transactions
Specific regulated engagements
- Audit of contributions in kind
- Audit of company transformation
- Audit of mergers and demergers
Alongside international and French companies since 2003
Our approach
A rigorous audit approach, from initial understanding to certification
A structured and transparent audit, designed to secure your financial information and make your decisions more reliable.
- 01
Understanding your organisation
We familiarise ourselves with your business, your environment and your specific risks.
- 02
Assessing internal control
We analyse your procedures and identify the risk areas to secure.
- 03
Reviewing and verifying the accounts
We carry out our work on the regularity, fairness and compliance of your financial statements.
- 04
Certifying and reporting back
We issue our reports and share our recommendations to strengthen your financial reliability.
14.3 yrs
Of collaboration on average with our clients, engagement after engagement.
+90%
Of international clients whose accounts we certify, from defence to healthcare.
An audit that secures your growth
We combine technical rigour with knowledge of international groups to make your financial information reliable.
- Reliable, fair and compliant financial information
- Secure legal operations, from mergers to contributions in kind
- A multilingual point of contact used to subsidiaries of foreign groups
- Our priority is fast, precise and professional support.
Testimonials · 5.0 / 5 on Google
They trust us
FAQ
Frequently asked questions
Which thresholds trigger the obligation to appoint a commissaire aux comptes?
Appointment becomes mandatory once your company exceeds two of these three thresholds: 5,000,000 euros balance sheet total, 10,000,000 euros net turnover, and 50 employees. Lower thresholds apply, 2,500,000 euros balance sheet, 5,000,000 euros turnover, 25 employees, if your entity is controlled by, or controls, a company already subject to a statutory audit.
When must a company appoint a statutory auditor in France?
Appointment becomes mandatory once certain thresholds of balance sheet total, turnover or headcount are exceeded, or as part of specific legal operations. We help you determine your obligation and secure your position.
What is the difference between a statutory audit and a contractual audit?
A statutory audit (commissariat aux comptes) is an engagement governed by law that results in the certification of the accounts. A contractual audit is a voluntary engagement, tailored to a specific need such as an acquisition or due diligence.
Do you carry out acquisition audits and due diligence?
Yes. We conduct financial, tax, employment and legal due diligence, as well as acquisition audits, to secure your external growth transactions.
Do you work with subsidiaries of international groups?
Yes, this has been our core business since 2003. We support the French subsidiaries and branches of foreign groups, with a multilingual team and a strong knowledge of international standards.
Can a statutory audit engagement and an advisory engagement be combined for the same company?
No. The independence rules governing statutory auditors prohibit combining the statutory certification of accounts with advisory engagements for the same audited entity. We guide you towards the most suitable arrangement, with a strict separation between our audit and advisory teams.
How much does a statutory audit or contractual audit engagement cost?
The fee depends on the size of your organisation, the complexity of your operations and the type of engagement, statutory or contractual. We prepare a precise quote after gaining an understanding of your business and its challenges.
What is an audit of contributions in kind or of a merger, and when is it mandatory?
It is a regulated engagement that validates the value of contributions or exchange ratios during a merger, demerger or contribution in kind. It becomes mandatory as soon as a restructuring operation involves a contribution of securities or assets to a company.
Our Services
Additional Services to Maximize Your Business Potential
Contact
A question? A project? Let's talk!
Our team supports you at every step of your establishment and growth in France. Let's discuss your needs.
Benjamin Chemoul & David Jian
Partners & Certified Public Accountants