The appointment of an auditor in an enterprise is not mandatory unless it exceeds the thresholds set by the legislator. Indeed, with the implementation of the PACTE law (action plan for business growth and transformation), the applicable thresholds are raised again. The appointment of an auditor imposes the respect of formalism
An auditor is a professional independent and external to the company that is appointed by the latter to verify the sincerity and reliability of the annual accounts of the entity.
In fact, the accounts of each entity must be established according to the legislation in force and respecting the accounting rules. Each operation must be justified. The principle of independence of the auditor requires the auditor to refuse any appointment by an entity with which he has collaborated directly or indirectly. The function of the statutory auditor is governed by Article L233-16 of the Commercial Code, which specifies that the statutory auditor may not intervene without prior request from the company. Thus, it is necessary for associates of the structure representing at least 10% of the share capital to call on him.
The main mission of the statutory auditor is defined by Article L.823-9 of the French Commercial Code. It consists in deciding on the reliability of the financial and accounting information produced by the entities for which it acts as certifier. The statutory auditor certifies, where applicable, the accounts by declaring that they are regular and fair and give a true and fair view of the results of the operations of the financial year as well as the financial position and assets of the company. By certifying the accounts of the company, the auditor engages its civil liability. If there is no anomaly detected, he certifies the accounts without reservation. At the end of this audit work, the auditor submits a report on the annual financial statements to the general meeting of shareholders. This report will be annexed to the annual accounts of the company filed with the registry of the commercial court.
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