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France

CAPA have 1 Affiliate member in France, la Delegation Internationale pour l'Audit et le Comptabilite (DIPAC) representing both Compagnie Nationale des Commissaires Aux Comptes and Conseil Superieur des l'Ordre des Experts-Comptables


Compagnie Nationale des Commissaires Aux Comptes

CNCC is designated as the representative and professional organisation of the French registered auditors, "Commissaires aux Comptes". Established by government decree on 12 August 1969, in application of the Company Law on 24 July 1966. A previous organisation of Commissaires aux Comptes existed since 1936, albeit with a non compulsory and purely representative function. CNCC is placed under the general supervision of the Ministry of Justice.

CNCC have 2 local institutes in the CAPA area; Compagne regionales des Commissaires aux Comptes, for New Caledonia in Noumea, and for Pacific territory in Papeete, both part of the French organisation. 

All Registered Auditors "Commissaires aux Comptes" are members of CNCC. Most CNCC members are also members of CSOEC. 

Address: 16, avenue de Messine
75008 Paris
Country: FRANCE 
Tel: 33-1-44 77 82 82 
Fax: 33-1-42 61 37 73 
E-Mail: cncc.international@cncc.fr



Conseil Superieur des l'Ordre des Experts-Comptables

The regulation of the French accountantcy and auditing profession is split between 2 professional bodies: the CSOEC which regulates pratising accountants and the Compagnie Nationale des Commissaries aux Comptes (CNCC) which regulates practitioners involed in the statutory audit activity. About 85% of all practitioners are enrolled with both the CSOEC and the CNCC and pratice as both accountants and auditors, though not to the same clients.

The professional titles 'Expert comptable' (Chartered Accountant) and 'Commissaire aux comptes' are reserved to people who hold the state-run 'Diploma d'expert comptable'.

The Ordre was established in 1945 and is regulated by the law in 19 September 1945, modified in 1968 and more recently in 1994. The Ordre is placed under the authority of the Ministry of Economics and Finance. A representative fo the Ministry of Economics and Finance attends every session of the National Coucil of the Ordre.

Members have been granted a monopoly as provider of accountancy services. Membership is restricted to Chartered Accountants " Experts comptables" working in public practice only. Membership is lost when members enter industry. 

Address: No 153 rue de Courcelles
Paris Cedex 75817 
Country: FRANCE 
Tel: 33-1-44-15-6000 
Fax: 33-144-15-9005 
E-Mail: csoec@cs.experts-comptables.org