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AUDIT
Statutory audit
All PLC (Société Anonyme, SA) are recquired to have their annual accounts
audited, whereas they are listed or not.
A small private limited company is exempt from the requirement to have its
accounts audited if it meets any 2 of these 3 thresholds:
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SAS |
SARL, SNC |
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Turnover |
€2,000,000 or less |
€3,100,000 or less |
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Balance sheet total |
€1,000,000 or less |
€1,550,000 or less |
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Number of employees |
20 or less |
50 or less |
The statutory auditor in France cannot provide non-audit services to a same
client, even financial statements or coporation tax return.
The Register of Statutory Auditors is managed by the Compagnie Nationale des
Commissaires aux Comptes (CNCC).
The details of Outre-manche's registration can be viewed
here.
Contractual audit
Outre-manche can deliver limited reviews and due diligences.
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