Audit in France

In France the statutory audit is carried out by a commissaire aux comptes, an auditor registered for that role, and it is a different job from keeping the books, which a company may only hand to an expert-comptable registered with the Ordre. Independence rules keep the auditor apart from the firm that prepares your accounts. Whether a company must appoint one depends on its size, its legal form and whether it belongs to a group. The thresholds are set by law and have changed in recent years, so check the current rules for your entity with an adviser rather than an old guide. Many foreign groups also ask for an audit their French subsidiary does not strictly need, to meet group standards.

Firms offering audit in France

CERALP

Accounting firm · Medium-sized firm

Lyon

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +3 more

Languages: French · English · German

View profile of CERALP

Astria

Accounting firm · Boutique firm

Paris

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +4 more

Languages: French · English · German

View profile of Astria

COGEP

Accounting firm · Medium-sized firm

Lyon

  • Accounting and bookkeeping
  • Tax compliance
  • VAT
  • +2 more

Languages: French · English

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Eurex

Accounting firm · Medium-sized firm

Paris

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +5 more

Languages: French · English

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In Extenso

Accounting firm · Medium-sized firm

Lyon

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +5 more

Languages: French · English · Spanish · Italian

View profile of In Extenso

INELYS

Accounting firm · Medium-sized firm

Lyon

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +4 more

Languages: French · English

View profile of INELYS

AGEX

Accounting firm · Medium-sized firm

Paris

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +4 more

Languages: French

View profile of AGEX

AUGEFI

Accounting firm · Medium-sized firm

Paris

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +4 more

Languages: French · English

View profile of AUGEFI

DGA

Accounting firm · Medium-sized firm

Paris

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +4 more
View profile of DGA

Exponens

Accounting firm · Medium-sized firm

Paris

  • Company formation
  • Accounting and bookkeeping
  • Tax compliance
  • +5 more

Languages: French · English · German · Italian …

View profile of Exponens

37 more firms offering audit in France

Questions for an auditor in France

Ask whether the partner signing the report is a registered commissaire aux comptes, and whether the firm audits companies of your size and sector. If the same network also keeps your books, ask how it keeps the two roles apart. Ask when the fieldwork will happen in relation to your group’s reporting deadline, whether the report can be issued in English as well as French, and how the fee is set for a year with unusual transactions.

Audit firms on Accountanty

All 61 firms on Accountanty that offer audit in France are accounting firms: 28 small, 22 medium-sized and 11 part of large networks. French is offered by 48, English by 40, Italian by 13 and German by eight. Forty-four say they work with foreign clients, and French subsidiaries of foreign groups are among the client groups they name. Paris has 35, Lyon 17 and Nice nine. For the year-round bookkeeping an audit checks, see accounting in France.

Frequently asked questions

Does every company in France need a statutory auditor?

Not every company does. The obligation depends on size, legal form and links to a group, and the thresholds are set by French law. Ask an adviser to check your entity against the current rules, and whether your parent company wants an audit anyway.

Can my French accountant also act as my statutory auditor?

The statutory auditor has to be independent of whoever prepares the accounts, so in practice you appoint a different firm from the one that keeps your books. Ask both firms early so their calendars fit your year end.

Other services in France

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Setting up a company in France: the guide and every firm

General information, not legal or tax advice. Rules, rates and fees change: check them with the official sources linked on this page or with a qualified adviser before you act.