All of French Company Law: ordinary law of companies and specific regime for different types of companies

Company Law (en cours)

The amount of the statutory auditor's fees is set by mutual agreement between the auditor and the company, taking into account the actual importance of the work required to fulfill the legal audit mission . For assignments other than the certification of accounts and for its services, an engagement letter must be drawn up by the parties prior to the performance of the assignment or service. It mus …

Setting of fees by mutual agreement

The amount of the statutory auditor's fees is set by mutual agreement between the auditor and the company, taking into account the actual importance of the work required to fulfill the legal audit mission . For assignments other than the certification of accounts and for its services, an engagement letter must be drawn up by the parties prior to the performance of the assignment or service. It must specify, in particular, the commitments of the parties and the amount of the fees, taking into account the importance of the diligence to be implemented .

The statutory auditor prepares, for each person or entity for which they perform missions or services, a file containing notably the amount of fees charged for the account certification mission and those charged for other missions or services, for each fiscal year . Furthermore, they establish a special accounting of all remunerations, which highlights for each person or entity for which they perform missions or services the amount of sums billed, distinguishing between fees, reimbursement of travel and accommodation expenses, and remuneration for professional activities abroad .

Commercial Code, Art. R. 823-17, para. 2.

Company Law (en cours)

405. Setting of fees by mutual agreement

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Les notions juridiques connexes

405. Setting of fees by mutual agreement

Demandez un accès gratuit au contenu exclusif Livv – juristes d’entreprise

Les notions juridiques connexes

Demandez un accès gratuit
au contenu exclusif Livv – juristes d’entreprise