Commissaire-aux-comptes-france.fr

Statutory auditor — France

Statutory auditor — statutory audit & financial certification across France

Michel Bohdanowicz

19 rue de Rome, 75008 Paris+33 1 82 83 14 00

Statutory certification of accounts, contribution audits (commissaire aux apports) and special assignments for small businesses, SMEs and groups — anywhere in France. Registered with the Paris Regional Company of Statutory Auditors (CRCC) since 1989.

Regulated profession — France

The statutory auditor in France

A regulated profession, the statutory auditor is an independent third party who certifies that the annual accounts are true and fair. This statutory assignment serves companies of all sizes — from SMEs to groups — across the whole country.

Michel Bohdanowicz · Commissaire-aux-comptes-france.fr · registered with the Paris CRCC since 1989

Statutory certification assignment

The statutory auditor checks that the company's annual accounts are true and fair and issues a report to the shareholders or the general meeting. The assignment is mandatory above the legal thresholds, or voluntary to strengthen financial credibility with partners and lenders.

Voluntary assignments & varied sectors

Beyond statutory certification, the firm handles contractual assignments: acquisition audits, interim accounts, reports for financing or grant applications. Sectors covered: industry, retail, independent professions, associations and the local public sector.

Available throughout France

Registered with the Paris Regional Company of Statutory Auditors, the firm accepts engagements across the whole country: Île-de-France, the regions and the overseas territories. Files can be handled remotely or on site, depending on the client's needs.

Discuss a file

Trust & compliance

The statutory auditor's areas of intervention

Essential assignments for a modern economy — legal framework, professional method and continuous support for business leaders.

  • Transparency & certification

    • Opinion on the regularity and fairness of the annual and consolidated accounts.
    • Verification that published financial information is fair and consistent with the accounts.
  • Vigilance & legal obligations

    • Helping to prevent difficulties through the statutory alert procedure.
    • Reporting to the public prosecutor any criminal acts of which the auditor (CAC) has personally become aware.
    • Issuing certificates and special reports when required by law or by the articles of association.
  • Standards, method & assurance

    • Audit conducted according to approved professional standards (harmonised with international frameworks).
    • Checks often carried out on a sampling basis, in light of information systems and identified risks.
    • A best-efforts obligation — the goal: reasonable assurance that the accounts are free of material misstatement.
  • Permanent assignment & other engagements

    • A continuous presence throughout the financial year: on-site requests for records (books, documents, minutes…).
    • Beyond annual certification: interim accounts, opinions on forecast accounts, financing files, grants or acquisition audits.
    • More than 200,000 engagements carried out each year in France — a profession that underpins trust in financial information.
  • SME & institutional ecosystem

    • Support for very small structures as well as more complex groups, including not-strictly-commercial sectors.
    • The statutory auditor helps secure commercial, financial and stock-market transactions.
  • An assignment serving the economy

    • The auditor's (CAC) assignments rest on a legal obligation: guaranteeing the reliability of financial and accounting information.
    • They make financial statements clearer for partners, lenders and the markets.

Our assignments

Statutory audit & contractual assignments

Account certification, capital operations, certificates and due diligence — for businesses of all sizes, anywhere in France.

Statutory assignment

Statutory audit of annual accounts

Certification compliant with NEP standards.

Checking that the annual or consolidated accounts are true and fair, according to approved professional standards. Report to the shareholders or general meeting, risk identification and recommendations to management.

Voluntary assignment

Contractual audit & limited review

Tailored assurance for your partners.

For companies not subject to the statutory requirement: a voluntary audit to strengthen credibility with banks, investors or principals. Limited review of interim or half-year accounts.

Operations

Special reports & capital operations

Secure your legal operations.

Contribution audits (commissaire aux apports), company conversion, merger or demerger: legal reports required by the Commercial Code. Fast turnaround to meet meeting and registry deadlines.

One-off assignments

Certificates & due diligence

Fast answers for trusted third parties.

Financial certificates for banking files, grants or tenders. Acquisition audits (due diligence) to secure a sale or buyout. Available across the whole country.

What sets us apart

Why us?

Proximity with business leaders, assignments that are stable over time and continuity in handling sensitive files.

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    Clients supported

    Small businesses, SMEs and independent professionals trust us.

  • 30 years of experience

    Track record & know-how

    A senior team, grounded in real-world challenges.

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    Compliance & rigour

    Processes and controls aligned with current standards.

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    Consultants

    Accounting, payroll and advisory serving your growth.

Longevity and loyalty: three of our longest-standing audit clients have been with the firm since 1992, 1999 and 2000.
A relationship of trust built over time with the entities we audit.

Contact

Let's talk about your project

Free quote for any assignment — describe your situation (audit, contributions in kind, conversion…) and we'll get back to you as soon as possible.

Nous contacter +33 1 82 83 14 00

Cabinet Bohdanowicz — commissaire aux comptes, Paris 8e