France
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France  CAPA have 2 ordinary members in France, Compagnie Nationale des Commissaires Aux Comptes and Conseil Superieur des l'Ordre des Experts-ComptablesCompagnie 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.
Conseil Superieur des l'Ordre des Experts-Comptables 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.
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