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Audit

Making financial information reliable, under French GAAP or IFRS, and securing your transactions.

Examine · Attest · Strengthen
  1. Statutory audit
  2. Contribution and merger audit
  3. Contractual audits
  4. Buy-side and sell-side due diligence

Statutory audit

In France, appointing a statutory auditor is an obligation set by the French Commercial Code, based on specific thresholds linked to the size and activity of the business. This certification engagement, which guarantees that your annual and consolidated financial statements are regular and give a true and fair view, is a major responsibility for both the auditor and the entity. Beyond mere verification, the statutory audit is a genuine guarantee of transparency and compliance, essential for building lasting trust with your shareholders, investors and regulatory authorities.

Complying with this regulatory framework is crucial, as any omission exposes the business to severe legal and financial risks, ranging from criminal penalties to the nullity of corporate decisions, while seriously damaging its credibility. In a constantly changing legislative landscape, support from a qualified professional becomes a strategic decision to master these issues. However, our role is not limited to verifying the accounts; we act as a partner in your growth at the key stages in the life of your company.

We thus secure your capital transactions through contribution audit, merger and conversion engagements, ensuring the fairness of your restructurings. Our expertise also extends to contractual audits and Transaction Services, where we carry out in-depth due diligence to inform your acquisition or sale decisions. By providing a critical analysis of warranty clauses and assistance in preparing complex financial information, we turn your obligations into genuine management and safeguarding tools for your overall strategy.

Page updated on 25 October 2026 · Auriom, under the responsibility of Kevin Kasprzak, chartered accountant and statutory auditor.

Frequently asked questions

Your questions, our answers.

My company is growing: when does appointing a statutory auditor become mandatory?

Appointing a statutory auditor is mandatory for commercial companies (SAS, SARL, SA, SNC, etc.) once they exceed two of the following three thresholds at the financial year-end:

  • Balance sheet total : over €5,000,000
  • Revenue excluding VAT : over €10,000,000
  • Average number of employees : more than 50 employees
Why carry out a contractual audit if the law does not require me to?

Our firm turns audit into a strategic lever for safeguarding and enhancing the value of your business. Whether validating profitability during an acquisition, preventing reassessment risks through an HR audit, or ensuring tax and legal compliance, we put your organisation under the microscope. This complete transparency is key to reassuring your financial partners and successfully completing your fundraising or selling at the best price.

Member of

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