Sports sector

Statutory auditor for sports federations: statutory audit and financial transparency

Sports federations, professional leagues and regional or departmental sports committees are subject to a stricter legal framework for financial transparency, because of their public service role and their exposure to public funding.

A legal framework specific to sports federations

• Approved federations (article L.131-8 of the French Sports Code, Code du sport) and delegated federations (article L.131-14), set up as non-profit associations (associations), have no audit requirement specific to the Sports Code: they appoint a statutory auditor under the general rules, in particular above €153,000 of public grants (article L.612-4 of the Commercial Code) or above two of the three thresholds in article R.612-1.
• Professional leagues created under article L.132-1 of the Sports Code, set up as associations, appoint a statutory auditor (commissaire aux comptes) when they reach the general thresholds, which in practice their resources usually lead them to do.
• Affiliated regional and departmental committees, set up as associations, fall under the general thresholds for associations, notably the €153,000 threshold for aggregate public grants.
• Federations receiving funding from the French National Sports Agency (Agence nationale du sport) must account for the use of those funds under strict traceability conditions.

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

Financial transparency issues in sport

Federal sports organisations combine several sources of funding: public grants, private sponsorship, membership and licence fees, and broadcasting rights at professional level. This diversity calls for rigorous traceability and a clear separation between the different funding streams, especially where a federation carries out both public service missions and ancillary commercial activities.

Our expertise in federal sport

audit france has developed a recognised specialism with national sports federations, leagues and regional and departmental committees. The firm supports these organisations over the long term, with a close understanding of the issues specific to sports governance: federal elections, oversight of devolved bodies, and management of public and private funding.

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 federation, league or committee has a dedicated signing partner, available throughout the country, on the mainland and overseas.

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.