The French statutory auditor fee scale (barème des commissaires aux comptes) is an essential regulatory framework for understanding the pricing of your audit engagement in France. Here's everything you need to know.
What is the French Auditor Fee Scale?
Defined by Article R823-12 of the French Commercial Code (Code de commerce), this scale is specific to France and establishes the indicative number of hours a statutory auditor (commissaire aux comptes) should dedicate to an engagement based on the company's economic size. It ensures fair and transparent remuneration within the French audit market.
How is the Scale Base Calculated?
The scale base is obtained by adding three elements from your annual accounts:
* Total balance sheet * Total operating income * Total financial income
This sum determines the applicable hourly bracket for your company.
Indicative Hour Ranges
| Scale Base | Indicative Hours |
|---|---|
| Up to €305,000 | 20-35 hours |
| €305,000 to €760,000 | 30-50 hours |
| €760,000 to €1,525,000 | 40-60 hours |
| €1,525,000 to €3,050,000 | 50-80 hours |
| €3,050,000 to €7,622,000 | 70-120 hours |
| €7,622,000 to €15,245,000 | 100-200 hours |
| Over €15,245,000 | Based on complexity |
Why is This Important for Your Business?
Understanding the scale allows you to:
* Anticipate costs: No surprises on your audit budget * Compare offers: An objective basis for evaluating proposals * Ensure quality: Sufficient hours guarantee a rigorous audit
An Indicative, Not Rigid Scale
This scale serves as a reference, but the statutory auditor adapts it based on your file's actual complexity: number of sites, industry sector, quality of internal controls...
Our Support
At Ekia Advisory, we clearly explain our fee calculations and tailor our engagement to your situation. Transparency and education are at the heart of our approach.