French Commercial code
In forceI. - The preparatory certificate for the duties of statutory auditor provided for in article R. 822-2 is organised each year. Candidates for the preparatory certificate for the duties of statutory auditor must submit to the head office of the regional company of statutory auditors of their domicile, between 1 and 30 January, a file comprising:
1° All official documents proving their identity and nationality;
2° Proof of the diplomas, certificates or titles they hold. Candidates under the provisions of the first paragraph of Article R. 822-2 must provide proof of the decision of the Minister of Justice authorising them to take the preparatory certificate for the duties of statutory auditor.
The documents produced are accompanied, where applicable, by their translation into French by a translator approved by the French courts or authorised to act before the judicial or administrative authorities of a Member State of the European Union or party to the Agreement on the European Economic Area.
Candidates who have a disability within the meaning of article L. 114 of the Code de l'Action Sociale et des Familles (Social Action and Family Code) and who are requesting special arrangements for taking the tests in accordance with the provisions of article R. 822-7-1 also send a copy of the request made to this effect to the chair of the examination board, as well as a copy of the opinion of the doctor appointed by the committee referred to in article L. 146-9 of the Code de l'action sociale et des familles or by the State representative for tests taking place in Mayotte, New Caledonia or Wallis and Futuna.
The applications are sent by each regional company to the Compagnie nationale des commissaires aux comptes before 1 March.
The list of candidates authorised to take the preparatory certificate for the duties of statutory auditor is published in the Official Journal of the French Republic by the Keeper of the Seals, Minister of Justice.
The date and place of the tests are notified by the Compagnie nationale des commissaires aux comptes, by means of an individual invitation.
II. - The preparatory certificate comprises eligibility and admission tests.
A. - The eligibility tests comprise:
1° A written test covering, at the choice of the selection board, a study of one or more practical situations, one or more exercises, one or more questions, where appropriate combined, relating to accounting, lasting three hours (coefficient 3) ;
2° A written test involving, at the jury's choice, a study of one or more practical situations, one or more exercises, one or more questions, combined where appropriate, relating to management information systems and quantitative management techniques used in auditing, lasting two hours (coefficient 2).
Each of the two tests is marked from 0 to 20 and marked twice. The marking is anonymous. An average of 10/20 is required for eligibility. Any mark below 6 in one of the two tests is eliminatory.
B. - No one may sit the admission tests unless they have been declared eligible.
The admission tests, which are marked from 0 to 20, comprise:
1° An oral examination on the legal, accounting, financial and tax subjects on the programme, lasting a maximum of one hour (coefficient 3);
2° An oral test in English applied to business, taking the form of a conversation based on documents provided in English that can be used as a basis for questions, comments and requests for translation, lasting a maximum of thirty minutes (coefficient 1).
Admission is decided on the basis of the average marks obtained by the candidate in the oral tests, which may not be less than 10/20.
III. - The programme is set out in the Annex 8-9 to this book.
IV. - The jury is that provided for in Article A. 822-8.
V. - The results are displayed by the jury and notified to the candidates.
A candidate declared eligible who has not obtained the required average in the admission tests retains the benefit of eligibility for the following session.
