Non-profit sector

Statutory auditor for associations in France: obligations, thresholds and support

Non-profit associations (associations loi 1901), federations, foundations and endowment funds (fonds de dotation) are subject to specific rules on the audit of their financial statements. audit france supports these organisations with a dedicated signing partner and no intermediary.

When must an association appoint a statutory auditor?

Appointing a statutory auditor (commissaire aux comptes) is not automatic for associations. It becomes mandatory once certain legal criteria are met.

• The association receives more than €153,000 in aggregate public grants in a financial year (from the State, regions, departments, municipalities or public bodies), article L.612-4 of the French Commercial Code (Code de commerce).
• The association issues bonds (article L.213-15 of the French Monetary and Financial Code).
• The association receives more than €153,000 in donations giving donors a tax benefit during the financial year, article 4-1 of Act no. 87-571 of 23 July 1987.
• The association carries on an economic activity and exceeds two of the following three thresholds: 50 employees, €3,100,000 of turnover or resources, €1,550,000 balance sheet total (articles L.612-1 and R.612-1 of the Commercial Code).
• Endowment funds must appoint a statutory auditor once their annual resources exceed €10,000 at the year end, article 140 of the Economic Modernisation Act (loi de modernisation de l'économie) of 4 August 2008.
• Foundations recognised as being of public utility (FRUP) and corporate foundations (fondations d'entreprise) must appoint a statutory auditor regardless of any threshold (article 5 II, applied by article 18, and article 19-9 of Act no. 87-571 of 23 July 1987).

Thresholds given for guidance only, to be checked against the exact situation of your organisation and any regulatory changes.

The statutory auditor's role in the non-profit sector

Beyond the annual audit of the financial statements, the statutory auditor checks the fair allocation of grants and donations, ensures that the purpose set out in the articles of association (statuts) is respected, and alerts the officers to any facts likely to jeopardise the continuity of the activity. This work strengthens the confidence of public funders, donors and private partners.

In-depth sector expertise

audit france works with associations, bodies recognised as being of public utility and joint employer and employee organisations (structures paritaires). The firm follows changes to the non-profit accounting framework closely, notably ANC regulation no. 2018-06 of the French accounting standards authority (Autorité des normes comptables, ANC) and its successive amendments (regulations no. 2022-04, 2023-01 and 2024-07). It also supports federations, committees and foundations throughout mainland France and the French overseas territories.

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. Each engagement is led directly by a signing partner: a single, responsive contact who knows your file from end to end.

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.