{"id":769,"date":"2020-08-24T10:58:44","date_gmt":"2020-08-24T08:58:44","guid":{"rendered":"http:\/\/www.aprz.eu\/refonte\/audit\/"},"modified":"2023-03-11T12:38:52","modified_gmt":"2023-03-11T11:38:52","slug":"statutory-audit-in-france","status":"publish","type":"page","link":"https:\/\/www.aprz.eu\/en\/statutory-audit-in-france\/","title":{"rendered":"Statutory audit in France"},"content":{"rendered":"\t\t
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Statutory audit
in France<\/b><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"audit\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Our firm \n
can assist you during missions of :<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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SHARES AUDIT (audit on contributions)<\/span><\/span><\/span><\/h5>

Our appointment is mandatory* when you bring tangible or intangible assets to your company during the formation of the share capital or later during capital increases.<\/p>

We will issue a report on the value of the assets brought and give an opinion on the value of the contributions<\/span><\/span><\/p>

* <\/span><\/span><\/span>except in SARL if each contribution in kind does not exceed EUR 30000 and if the contributions in kind are lower than the contributions in cash<\/span><\/span><\/em><\/p>

TRANSFORMATION AUDITS<\/span><\/span><\/span><\/h5>

Our appointment is sometimes mandatory when you decide to change legal form (and in case you do not already have an auditor): <\/span><\/span>=><\/span><\/span><\/span> SAS, SARL or SAS <\/span><\/span>=><\/span><\/span><\/span> SA\u2026 <\/span><\/span>
We will issue a report on the equity value<\/span><\/span><\/p>

LEGAL AUDIT<\/span><\/span><\/span><\/h5>

we provide with an assurance on the audited annual accounts by giving an opinion on these certified accounts<\/span><\/span><\/p>

* <\/span><\/span>note that a legal audit is named as well statutory audit<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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In which cases is the legal statutory audit required?<\/strong><\/span><\/span><\/span><\/h5>

The requirement for an auditor to proceed with a statutory audit in your business begins if two (out of three) of the following thresholds are exceeded:<\/p>

Company taken individually<\/p>

–<\/span><\/span><\/span><\/strong> EUR 4 million total Assets<\/span><\/span>
–<\/span><\/span><\/span><\/strong> EUR 8\u00a0 million sales<\/span><\/span>
–<\/span><\/span><\/strong><\/span> 50 employees<\/span><\/span><\/p>

Ou<\/span><\/span><\/span><\/strong>
Significant subsidiary<\/span><\/span>\u00a0*<\/span><\/span><\/span><\/strong> (<\/span><\/span>company within a group)<\/p>

–<\/span><\/span><\/span> <\/strong>The total of the amounts on the balance sheet\/PL\/headcount of the various Group companies exceeds the thresholds specified above (4\/8\/50)<\/span><\/span>
–<\/span><\/span><\/strong> <\/span>And<\/span><\/span>
–<\/span><\/span><\/strong><\/span> For this French subsidiary alone:<\/span><\/span><\/p>

  • EUR 2 million total Assets<\/span><\/span><\/li>
  • EUR 4 million sales<\/span><\/span><\/li>
  • 25 employees<\/span><\/span>

    * <\/span><\/span><\/span>your French subsidiary is exempt from having a statutory audit if your parent company abroad is required to draw up consolidated accounts<\/span><\/span><\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"fiscalit\u00e9\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Raphael Provenzano<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    \"<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Raphael PROVENZANO \/\/ Auditor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    How much does
    <\/span> a statutory audit cost ?<\/span><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Concerning the tasks of certifying the corporate accounts of commercial companies (statutory audit), there is an hourly scale (article R. 823-12 of the commercial code). The hourly rate applied by the auditor in this scale of hours will be free<\/span>.<\/span><\/span><\/p>

    Fees charged on other missions (contributions, transformation) are free.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Statutory audit in France Our firm can assist you during missions of : SHARES AUDIT (audit on contributions) Our appointment is mandatory* when you bring tangible or intangible assets to your company during the formation of the share capital or later during capital increases. We will issue a report on the value of the assets […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-769","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages\/769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/comments?post=769"}],"version-history":[{"count":67,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages\/769\/revisions"}],"predecessor-version":[{"id":12648,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages\/769\/revisions\/12648"}],"wp:attachment":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/media?parent=769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}