A specific feature of the Accountancy Profession in France is that auditing and accounting are dealt with through two different professions (Expert-comptable and Commissaire aux comptes), even though the same individual is usually both an Expert-comptable and a Commissaire aux comptes.
Therefore, two different bodies are responsible for representing and supporting the Experts-comptables on one hand and the Commissaires aux comptes on the other hand: the Conseil Supérieur de l’Ordre des Experts-Comptables (CSOEC) and the Compagnie Nationale des Commissaires aux Comptes (CNCC).
Founded in 1945, the CSOEC is the only institute of chartered accountants (experts-comptables) in France.
It is placed under the auspices of the Ministry of Finance and gathers 21,000 individuals and 22,000 firms who are all chartered accountants in practice.
Its purpose is to represent the profession before the public authorities, to assure its promotion, its defence and its outreach not only in France but also abroad.
The CSOEC is a founding member of IFAC.
Created in 1969, the CNCC is the only representative body of the profession of statutory auditors (commissaires aux comptes) in France.
It is an independent institute placed under the auspices of the Ministry of Justice.
It gathers more than 12,000 individuals and 6,000 firms who are all statutory auditors in practice.
The CNCC is also a long standing member of IFAC.
In October 2005, the CSOEC and the CNCC have created a joint department, the DIPAC (Délégation Internationale Pour l’Audit et la Comptabilité), the International Delegation for Auditing and Accounting, in order to coordinate and manage their international affairs, including their relationship with IFAC and Accountancy Europe (through their Boards, Committees and Working groups), and with the International standard setting Boards.
The main purpose of the DIPAC is to allow the French Institutes to speak with one voice on all issues related to the Accountancy Profession at International and European levels and to promote the specifics of the French model.
DIPAC also facilitates the French Institutes’ engagement with similar foreign Institutions, including the Professional Accountancy organizations of Germany, United Kingdom, Italy, Spain, the Netherlands and USA.
Compagnie Nationale des Commissaires aux Comptes | Conseil supérieur de l'ordre des experts-comptables
200-216 Rue Raymond Losserand
75014 Paris - France
Tél : + 33 (0)18.104.22.168.82
www.cncc.fr | www.experts-comptables.fr