Question 10746 — businesses

Summary

Mr. André Chassaigne questions the Minister of the Economy and Finance on the consequences of the PACTE bill in terms of auditing company accounts. The action plan for business growth and transformation is generating major concerns among auditors. Currently, auditors intervene in public limited companies, in limited liability companies whose threshold exceeds 3.1 million euros and in simplified joint stock companies whose threshold exceeds 2 million euros. Their roles are multiple. Their role is initially to monitor compliance, then to inform the public authorities of fraud observed in the event of non-compliance. However, the PACTE bill plans to raise the intervention thresholds of auditors to 8 million euros, which will have the effect of encouraging not only tax fraud but also tax evasion which amounts in France to between 60 and 80 billion euros per year. Notwithstanding the dramatic consequences for the profession of auditor, this project will allow companies wishing to commit fraud to not have systematic control. European countries having attempted this experiment, notably Italy and Sweden, subsequently admitted having made a mistake. In view of these elements, he asks it not to follow through on its desire to raise the intervention thresholds of the auditors.

Machine translation from French. The official text remains authoritative.

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