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 brought and give an opinion on the value of the contributions

* 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


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


we provide with an assurance on the audited annual accounts by giving an opinion on these certified accounts

* note that a legal audit is named as well statutory audit

In which cases is the legal statutory audit required?

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:

Company taken individually

EUR 4 million total Assets
EUR 8  million sales
50 employees

Significant subsidiary * (company within a group)

The total of the amounts on the balance sheet/PL/headcount of the various Group companies exceeds the thresholds specified above (4/8/50)
For this French subsidiary alone:

  • EUR 2 million total Assets
  • EUR 4 million sales
  • 25 employees

    your French subsidiary is exempt from having a statutory audit if your parent company abroad is required to draw up consolidated accounts
fiscalité des entreprises

Raphael Provenzano


Raphael PROVENZANO // Auditor

How much does
a statutory audit cost ?

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.

Fees charged on other missions (contributions, transformation) are free.


+33 675 900 340