Commissaire aux Comptes (CAC)

Public cible

French statutory auditors — required by law for audit signoff under French Commercial Code (Code de commerce L820 ff.) for SAs, SAS, SCA, and entities meeting size thresholds, plus PIE audits. Most CACs also hold Expert-Comptable status; the credentials are complementary, not mutually exclusive.

Caractéristiques

• CAC qualification routes: (1) Expert-Comptable diploma + 2-year stage de Commissaire aux Comptes + CAC oral exam; OR (2) CAFCAC (Certificat d'Aptitude aux Fonctions de Commissaire aux Comptes) for non-Expert-Comptable candidates (rare; mostly used by chartered accountants from EU countries via MRA)
• Most candidates hold DEC + CAC dually — French Commercial Code allows this combined practice
• Inscription sur la Liste des Commissaires aux Comptes via Cour d'Appel — formal listing at the regional Court of Appeal level
• Audit signoff exclusive scope under Code de commerce L820 ff. for statutory audits
• ~14,000 active Commissaires aux Comptes in France (CNCC 2024)
• Compulsory RCP insurance with higher minimum thresholds than DEC alone
• H3C oversight (cooperative supervisor with EU member state audit regulators)

Comment obtenir cette certification

Accréditation: LEGALLY REQUIRED under Code de commerce L820 ff. for statutory audit of SA, SAS exceeding size thresholds, SCA, mutual funds, public-interest entities, and group audits in France. Reserved (monopole) scope similar to Expert-Comptable but for audit, not accounting.

Pourquoi se certifier — ROI

Qui devrait obtenir cette certification

Tarifs

Les prix varient.

Points faibles

• Typically requires prior DEC qualification (rare exceptions) — extends pathway to 10+ years
• Cyclic regulatory threshold changes affect CAC demand (e.g., 2019 PACTE Law raised audit thresholds, reducing mandatory CAC engagements for SMEs)
• Heavy French audit-regulation specialisation; less internationally portable than IFRS-focused credentials
• RCP costs higher than DEC alone

Marchés disponibles

France, EU