Question 15236 — businesses

Summary

Mr. Pierre Morel-À-L'Huissier questions the Minister of the Economy and Finance on the removal of the obligation to appoint an auditor for companies with a turnover of less than 8 million euros. This measure, included in the PACTE law, aims to align French regulations with European law, modified in this area in 2016. One of the advantages put forward is a substantial saving for the most small businesses, of the order of 5,500 euros annually. Beyond the economic impact for the profession of auditor, estimated at 620 million euros and causing them to lose around a quarter of their current mandates, the question arises of the adequacy of this measure with the objectives of combating fraud, reaffirmed on the occasion of the adoption, in the National Assembly, of the bill of the same name on October 10, 2018. Auditors, in fact, constitute by definition a particularly effective means of combating fraud. He therefore wishes to ask whether the disappearance of these for certain companies does not risk weakening the effectiveness of the fight against fraud.

Machine translation from French. The official text remains authoritative.

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