Employee representative bodies
Statutory auditor for a works council (CSE): legal obligations and audit thresholds
The works council (comité social et économique, CSE) manages an operating budget and a budget for social and cultural activities. It is subject to graduated accounting obligations, which can go as far as an audit by a statutory auditor (commissaire aux comptes).
Three levels of accounting, depending on the CSE's resources
Introduced for works committees by Act no. 2014-288 of 5 March 2014 and carried over to the CSE by ordinance no. 2017-1386 of 22 September 2017, a CSE's accounting obligations depend on its annual resources (articles L.2315-64 et seq. and D.2315-33 et seq. of the French Labour Code, Code du travail).
| Level | Resources threshold | Requirement |
|---|---|---|
| Ultra-simplified accounting | €153,000 or less | Receipts and payments book plus simplified summary statement |
| Simplified accounting | Between €153,000 and the audit thresholds | Simplified balance sheet, income statement and notes, presented by a chartered accountant (expert-comptable) |
| Full accounting | Above 2 of the 3 thresholds below | Mandatory audit by a statutory auditor |
- 50 employees at the financial year end
- €3,100,000 of annual resources
- €1,550,000 balance sheet total
Thresholds given for guidance only, to be checked against the exact situation of your CSE and any regulatory changes.
The statutory auditor's role with the CSE
The statutory auditor audits the CSE's annual financial statements and presents a report to the elected members at the meeting that approves the accounts. The work covers in particular the strict separation between the operating budget and the budget for social and cultural activities, as well as the prevention of conflicts of interest and of the risk of de facto management (gestion de fait).
Dedicated expertise for employee representative bodies
audit france works with the works councils of SMEs and large groups alike, with the same rigour and availability as for all its statutory audit engagements. Each file is followed directly by a signing partner, who guarantees continuity and confidentiality in dealings with the elected members.
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. A single, responsive contact to secure your CSE's accounting.
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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