Fees

The statutory scale of hours and associations: how are statutory auditors' fees set?

Unlike commercial companies, non-profit associations (associations) are not subject to any statutory scale of hours. The fees of their statutory auditor (commissaire aux comptes) are freely agreed between the parties.

Freely agreed fees, not a statutory scale

Article R.821-194 of the French Commercial Code (Code de commerce), which since 1 February 2024 has taken over former article R.823-17, excludes associations and foundations, like trade unions and works committees, from the scale of hours in article D.821-188 and from its increase under article D.821-189. For these organisations, fees are agreed between the statutory auditor and the association, according to the actual extent of the work needed to carry out the engagement.

Unlike for commercial companies, there is therefore no statutory table linking the size of an association to a minimum number of hours.

The companies' scale of hours: a market reference, not binding

In practice, many firms still use the structure of the scale applicable to companies (article D.821-188) to build a coherent budget of hours, before applying an hourly rate set freely according to the firm's experience and the complexity of the engagement.

What makes the budget vary from one association to another

• The volume and origin of resources (public grants, donations, membership fees, income from activities), which determine the level of control expected over how they are allocated.
• The number of establishments, regional branches or affiliated organisations to be brought within the audit scope.
• The first financial year audited (the initial audit), generally heavier than later years because the auditor has to gain a full understanding of the organisation.
• Whether there is cost accounting by funder, which grant agreements often require.
• The complexity of the legal structure (federation, union, network of regional and departmental committees).

Our approach at audit france

audit france draws up a detailed and transparent budget of hours, matched to the actual size of the association and the real complexity of its funding. Each engagement is followed directly by the signing partner, the sole contact for the officers and the executive committee (bureau) from start to finish.

Why choose audit france

A 100% digital firm dedicated solely to statutory audit, registered with the Haute Autorité de l'Audit (H2A) and a member of the Compagnie Nationale des Commissaires aux Comptes (CNCC) and working across mainland France and the French overseas territories.

This page is a practical guide in English, for information only. It is not legal advice, and only the French texts have legal force. Check the version in force for your own situation.