Délégation Internationale pour l'Audit et la Comptabilité
DIPAC : Our role
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 National de l’Ordre des Experts-Comptables (CNOEC) and the Compagnie Nationale des Commissaires aux Comptes (CNCC).
Founded in 1945, the CNOEC is the only institute of chartered accountants (experts-comptables) in France.
It is placed under the auspices of the Ministry of Finance and gathers more than 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 CNOEC is a founding member of IFAC.
The CNOEC:
- Contributes to the making of proposals before the public authorities,
- Sets professional standards and publishes recommendations,
- Liaises with the regional institutes (16 conseils régionaux de l'ordre des experts-comptables).
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 11,000 individuals and 6,000 firms who are all statutory auditors in practice. The CNCC is also a long-standing member of IFAC.
The CNCC:
- Is the voice of the profession when discussing with the Public Authorities and the regulatory bodies.
- Jointly sets auditing standards with the H3C, the High Council for Statutory Auditing (Haut Conseil du Commissariat aux Comptes), created in August 2003.
- Liaises with the regional institutes (17 Compagnies Régionales des Commissaires aux Comptes).
In October 2005, the CNOEC 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 when debating on 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 national de l'ordre des experts-comptables
200-216 Rue Raymond Losserand
75014 Paris - France
Tél : + 33 (0)1.44.77.82.82
www.cncc.fr | www.experts-comptables.fr
