Hauts-de-Seine (92)

Statutory auditor in the Hauts-de-Seine, France: requirements, local contacts and support

Boulogne-Billancourt, Nanterre, La Défense, Issy-les-Moulineaux: entities in the Hauts-de-Seine, the department just west of Paris, follow the same audit rules as everywhere in France, but deal with their own specific local institutions.

A firm based in Boulogne-Billancourt

audit france is a statutory audit firm founded in 1985, with its head office at 149 rue de Silly, Boulogne-Billancourt. It is entered in the Nanterre Trade and Companies Register (registre du commerce et des sociétés, RCS), registered with the Haute Autorité de l'Audit (H2A) and a member of the Compagnie Nationale des Commissaires aux Comptes (CNCC), the French institute of statutory auditors, and attached to the regional institute of statutory auditors of Versailles and Centre (Compagnie régionale des commissaires aux comptes de Versailles et du Centre, CRCC). The firm practises statutory audit exclusively and does no bookkeeping.

Who has to appoint a statutory auditor in the Hauts-de-Seine?

There is no rule specific to the department: the thresholds are national. A commercial company, whether an SAS (simplified joint-stock company), SARL (private limited company), SA (public limited company), SNC (general partnership) or SCA (partnership limited by shares), must appoint a statutory auditor (commissaire aux comptes) if, at a financial year end, it exceeds two of the following three thresholds:

Thresholds raised by decree no. 2024-152 of 28 February 2024, for financial years beginning on or after 1 January 2024.

The following are also covered:

• Parent companies of groups whose combined figures exceed these thresholds, and their subsidiaries that exceed two of the three reduced thresholds (€2,500,000 balance sheet total, €5,000,000 turnover, 25 employees), article L.821-43 of the French Commercial Code (Code de commerce), see our page on SMEs.
• Non-profit associations (associations) that receive more than €153,000 in public grants in a financial year, from all authorities combined (central government, department, municipalities), article L.612-4.
• Works councils (comité social et économique, CSE) whose resources, headcount and balance sheet exceed the audit thresholds set by the French Labour Code (Code du travail).
• Trade unions or professional organisations whose resources exceed €230,000 at the year end (articles L.2135-6 and D.2135-9 of the Labour Code).

To find out quickly whether your organisation is concerned, our tool Do you need a statutory auditor? applies these criteria to your situation.

Local institutions to know

The Nanterre economic activities court

Since 1 January 2025, the Nanterre commercial court (tribunal de commerce) has been an economic activities court (tribunal des activités économiques, TAE), under a four-year pilot scheme provided for by law no. 2023-1059 of 20 November 2023. It is one of the twelve courts selected and comes under the Versailles court of appeal.

Its commercial court registry (greffe), the registry of the Nanterre economic activities court, keeps the Trade and Companies Register and issues Kbis extracts (the official company registration certificate) for companies registered in the Hauts-de-Seine. The president of this court also receives, by application (requête), requests to appoint a contribution auditor (commissaire aux apports) where the shareholders do not agree unanimously, or a merger auditor (commissaire à la fusion), appointed by court decision at the request of the companies taking part in the transaction (article L.236-10).

The CRCC of Versailles and Centre

Statutory auditors practising in the Hauts-de-Seine are attached to the CRCC of Versailles and Centre, created on 1 November 2020 by the merger of the regional institutes of Versailles, Orléans and Bourges. It covers ten departments, including the Hauts-de-Seine, the Yvelines, the Val-d'Oise and the Eure-et-Loir, and represents the profession locally alongside the CNCC. The registration of statutory auditors is a matter for the Haute Autorité de l'Audit (H2A), the French audit regulator, which keeps the national list of authorised professionals.

A dense business base with specific audit needs

The Hauts-de-Seine is home to the Paris La Défense business district, which spans the municipalities of Courbevoie, Puteaux, Nanterre and La Garenne-Colombes, and to many head offices in Boulogne-Billancourt, Issy-les-Moulineaux, Neuilly-sur-Seine, Levallois-Perret and Rueil-Malmaison. This concentration of groups, holding companies and subsidiaries has practical consequences for audit engagements:

• Holding companies and their subsidiaries have to assess the thresholds at group level and, where applicable, prepare consolidated financial statements.
• French subsidiaries of foreign groups often produce, in addition to their standalone financial statements, consolidation reporting packages under the group's accounting framework and timetable, which calls for coordination with the parent company's auditor.
• Intra-group restructurings involve engagements separate from the audit: contributions, mergers, changes of legal form or one-off work by an ad hoc statutory auditor.
• The non-profit sector is also very present: non-profit associations, sports federations, endowment funds (fonds de dotation), works councils and trade unions.

How audit france works in the Hauts-de-Seine

The four signing partners, Christophe Rambeau, Hervé Willi, Olivier Souillard and Julien Sorba, work directly on every engagement, through to the signing of the report. From the Boulogne-Billancourt head office, they visit your premises when the engagement justifies it (inventory count observation, meetings with management, closing meeting) and prefer video conferencing for day-to-day exchanges.

The firm is 100% digital: documents are exchanged on a secure document platform, with a dedicated space for each client. This organisation applies in the same way to an SME, a group based in La Défense or a non-profit association, with the same partner from the start of the engagement to the end. Contact: 06 60 63 20 50, af@audit-france.fr.

Frequently asked questions

Do you have to choose a statutory auditor close to your head office?

No, no rule requires you to choose a statutory auditor located in the same department as the registered office. Any professional on the list kept by the H2A can be appointed for an entity located anywhere in France. Proximity remains a practical advantage for on-site work, particularly the physical observation of inventories at the year end.

Who appoints a contribution auditor or merger auditor for a company in the Hauts-de-Seine?

The contribution auditor is in principle chosen unanimously by the shareholders. Failing that, the auditor is appointed by order of the president of the Nanterre economic activities court, on application. The merger auditor is appointed by the president of the court, on application by the companies taking part in the transaction, unless the shareholders unanimously waive this where the law allows it.

Where do you file the financial statements of a company in the Hauts-de-Seine?

The annual financial statements, together with the statutory auditor's report where applicable, are filed with the registry of the Nanterre economic activities court within one month of their approval, or within two months if filed online through the business formalities portal (guichet des formalités des entreprises).

Does a non-profit association funded by the department have to appoint a statutory auditor?

Yes, if the total public grants received in the financial year exceed €153,000. Grants from the Hauts-de-Seine department are added to those from central government, the region and the municipalities when assessing this threshold.

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.