The Court of Auditors points to the “financial fragility” of the High Council of the Statutory Auditors.
The Court of Auditors imposes a new call to order to the police accountants. Admittedly, the High Council of the Statutory Auditors (H3C) is asserting itself in the exercise of its missions, note the wise men of rue Cambon in the audit they have just carried out on the financial prospects of this institution.
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This document follows on from an audit carried out in 2019. The Court of Auditors then singled out the H3C. Following the transposition of the European audit reform in 2016, the H3C had evolved from the status of supervisory body to that of regulator of the 18,000 French auditors (CAC). The sages pointedthe extent» mission delegations granted by the H3C to the National Company of Statutory Auditors (CNCC). They considered that in addition to maintaining an institutional imbalance between this organization and the CNCC, the opacity reigning over the financial conditions of the delegations granted weakened the budget of the…
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