Legal obligations
Do I need a statutory auditor in France? The test and the 2026 thresholds
Company, non-profit association (association), works council (comité social et économique, CSE), trade union or professional organisation, foundation or endowment fund (fonds de dotation): the obligation to appoint a statutory auditor (commissaire aux comptes) depends on the nature of the entity and on precise figures. This test gives a first answer, with the applicable legal texts, under the rules in force on 20 October 2026.
The test in a few questions
The principle: thresholds assessed at the financial year end
For most entities, appointment depends on thresholds set by decree, often under the two-out-of-three rule (balance sheet total, turnover or resources, number of employees). A threshold is exceeded when the actual figure is strictly higher than it. Some entities are subject to the obligation regardless of any threshold.
Commercial companies: the 2026 thresholds
SAs, SASs, SARLs (including the EURL), SNCs, SCSs and SCAs must appoint a statutory auditor when, at a financial year end, they exceed two of the following three thresholds, set by decree no. 2024-152 of 28 February 2024 (financial years beginning on or after 1 January 2024) and unchanged in 2026.
| Criterion | Threshold |
|---|---|
| Balance sheet total | €5,000,000 |
| Net turnover (excluding VAT) | €10,000,000 |
| Average number of employees | 50 |
Article D.221-5 of the French Commercial Code (Code de commerce), applying articles L.221-9 (SNC), L.222-2 (SCS), L.223-35 (SARL), L.225-218 (SA), L.226-6 (SCA) and L.227-9-1 (SAS).
Below these thresholds, shareholders (or members of a SARL) holding at least one third of the capital may, by a reasoned request, require an appointment for three financial years. An appointment may also be sought in court by shareholders holding at least one tenth of the capital, or by a single shareholder in an SNC or SCS.
Groups of companies
Belonging to a group can trigger the obligation even if the company, on its own, remains below the thresholds. The figures of a “small group” (petit groupe) add together those of the controlling company and of the companies it controls (article L.233-3).
| Situation | Criteria (two out of three) | Reference |
|---|---|---|
| Company controlling a “small group” | €5,000,000 balance sheet total, €10,000,000 net turnover (excluding VAT), 50 employees, on a combined basis | L.821-43 and D.821-171 |
| “Significant” controlled company | €2,500,000 balance sheet total, €5,000,000 net turnover (excluding VAT), 25 employees | L.821-43 and D.821-172 |
| Entity required to publish consolidated financial statements | At least two statutory auditors | L.821-41 |
| Public interest entity | No threshold | L.821-42 |
The small group regime does not apply when the controlling company is a public interest entity, publishes mandatory consolidated financial statements or is itself controlled by an entity that has a statutory auditor.
Associations, foundations and other bodies
| Entity | Criterion | Reference |
|---|---|---|
| Association | Public cash grants above €153,000 a year | L.612-4 and D.612-5, Commercial Code |
| Association or foundation | Donations eligible for a tax benefit above €153,000 a year | Art. 4-1, law no. 87-571, decree no. 2007-644 |
| Association or civil-law company with an economic activity | Two out of three: 50 employees, €3,100,000 turnover or resources (excluding VAT), €1,550,000 balance sheet total | L.612-1 and R.612-1, Commercial Code |
| Association issuing bonds | No threshold | L.612-1, Commercial Code; L.213-15, French Monetary and Financial Code (Code monétaire et financier) |
| Foundation recognised as being of public utility | No threshold | Art. 5 and 18, law no. 87-571 |
| Corporate foundation | No threshold | Art. 19-9, law no. 87-571 |
| Endowment fund | Resources above €10,000 at the financial year end | Art. 140, law no. 2008-776 |
| Works council | Two out of three: 50 employees, €3,100,000 resources, €1,550,000 balance sheet total | L.2315-73 and D.2315-40, French Labour Code (Code du travail) |
| Trade union or professional organisation | Resources above €230,000 at the year end | L.2135-6 and D.2135-9, Labour Code |
The two €153,000 thresholds are assessed separately and are not added together. Other sector-specific regimes exist (religious associations, training organisations, SCPIs (real estate investment companies), employers' organisations, etc.).
Term of office and the three-year engagement
The statutory auditor is appointed for six financial years (article L.821-44 of the French Commercial Code). A company may limit the term of office to three financial years when the appointment is voluntary or arises from the group rules (article L.821-46). This engagement, known as ALPE (audit légal des petites entreprises, statutory audit of small companies), reduces certain audit procedures and includes a report to management on financial, accounting and management risks (article L.821-57, professional standard NEP 911 as revised by the order of 24 July 2026).
Frequently asked questions
When are the thresholds assessed?
At the financial year end. For a company, exceeding them in a single financial year is enough: the statutory auditor is appointed during the following financial year and audits the financial statements of that year. For the grants and donations of an association, the Compagnie Nationale des Commissaires aux Comptes (CNCC), the French institute of statutory auditors, considers that the appointment applies from the financial year in which the threshold is exceeded.
What happens if the thresholds are no longer exceeded?
The current term of office runs to its end. When it expires, a company no longer has to renew it if it has not exceeded two of the three thresholds during the two preceding financial years (article D.221-5). For entities with an economic activity falling under article L.612-1, the obligation and the term of office end after two successive financial years below the thresholds (article R.612-1).
Can a statutory auditor be appointed voluntarily?
Yes. A company may appoint one without being required to, for three financial years if it wishes. An association may provide for this in its articles of association (statuts) or by a decision of its general meeting.
What are the consequences for an entity that fails to appoint a statutory auditor?
In a company, failing to appoint one when it is mandatory exposes the directors to two years' imprisonment and a €30,000 fine. Any member of the general meeting may also seek the appointment in court (article L.821-47 of the French Commercial Code).
Our approach at audit france
audit france checks with you, from the articles of association and the latest financial statements, whether an appointment is mandatory and in what form. Every engagement is led directly by the signing partner, management's sole point of contact.
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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.
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