For audit certification engagements, in the event of disagreement between the statutory auditor(s) and the management of the audited person or entity on the amount of remuneration, the president of the regional company, referred to in writing by the interested party, shall attempt to reconcile the parties.
Where the statutory auditors are attached to separate regional companies, the conciliation attempt is conducted by the president of the regional company to which the matter was first referred.
The president of the regional company has three months to reach conciliation. Failing this, he will notify the parties of the failure of the conciliation by registered letter with acknowledgement of receipt.
The most diligent party has one month from this notification to refer the dispute to the select committee of the Haut Conseil du Commissariat aux Comptes, by registered letter with acknowledgement of receipt addressed to the chairman of this committee. It may also refer the matter to the select committee of the Haut Conseil in the same way if, at the end of the three-month period referred to in the previous paragraph, it has not been notified of the failure of the conciliation procedure.

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