Subsection 1: Registration

The certificate of aptitude provided for in Article R. 822-2 is organised each year.

Candidates under Article R. 822-2 must submit their application, together with all official documents proving their identity and nationality and proof of their professional training, to the head office of the regional company of statutory auditors in their place of residence, between 1 and 30 June.

Holders of a diploma obtained in a foreign State, referred to in the first paragraph of article R. 822-2, must provide proof of the decision of the Minister of Justice authorising them to sit for the certificate of aptitude for the duties of statutory auditor.

Applicants under the provisions of 1° of Article R. 822-2 provide proof of having passed the preparatory certificate for the duties of statutory auditor.

Candidates under the provisions of 2° of Article R. 822-2 must provide proof that they hold the diploma of higher accounting studies governed by the décret n° 81-537 du 12 mai 1981 ou du diplôme d'études supérieures comptables et financières ou qu'ils ont validé au moins quatre des sept épreuves obligatoires du diplôme supérieur de comptabilité et de gestion définies par Article 50 of Decree no. 2012-432 of 30 March 2012.

Applicants under the provisions of 3° of Article R. 822-2 must provide proof of the decision of the Keeper of the Seals authorising them to sit for the certificate of aptitude for the duties of statutory auditor.

Applicants under the provisions of the first paragraph of article R. 822-5 justify the decision of the Keeper of the Seals authorising them to take the certificate of aptitude for the duties of statutory auditor.

Applicants 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.

Files are sent by each regional company of statutory auditors to the Compagnie nationale des commissaires aux comptes by 15 July at the latest.

The list of candidates authorised to sit for the certificate of aptitude 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 individual invitations.