If you’ve heard the term “statutory audit” in board meetings or business discussions, you may be wondering who actually needs to appoint an auditor and why it matters. With the new thresholds in place since 2025, many SMEs and non-profit organisations are unsure whether the rules apply to them. At Alliés Conseils, we make it simple and clear.
Who Needs a Statutory Auditor ?
With revised thresholds effective from January 1, 2025 companies must appoint a statutory auditor if they exceed two of the following three thresholds:
- €10 million in annual turnover
- €5 million in total assets
- 50 employees
This applies to all legal forms : SARL, SAS, SA, SNC, etc.
For subsidiaries of larger groups, thresholds are lower : €5 million turnover, €2.5 million assets, and 25 employees, ensuring adequate oversight within corporate networks.
Importantly, if your organisation exceeds the thresholds, the obligation only takes effect from the next financial year, giving you time to prepare. !
What Does a Statutory Auditor Actually Do ?
A statutory auditor does not prepare your accounts : they provide independent verification that your financial statements are true, fair, and compliant.
Their work goes far beyond number-checking:
- Assessing internal controls and accounting procedures
- Ensuring compliance with French accounting standards
- Detecting errors, irregularities, or potential risks
In short, the auditor acts as your financial safeguard, giving your investors, banks, and partners confidence in the reliability of your reporting.
Special Rules for Non-Profit Organizations
Non-profit organisations are subject to specific thresholds:
- Must appoint an auditor if receiving €153,000 or more in public grants or donations eligible for tax relief
- Non-profits with economic activity must meet two of three criteria : 50 employees, €3.1 million turnover, €1.55 million in assets
Auditor Fees and Transparency
Fees are regulated under Article R823-12 of the French Commercial Code. Typical hourly rates range between €100–€200 excl. VAT, depending on the complexity of your accounts.
Fees are always transparent and formalised in an engagement letter, so you know exactly what you are paying for and why it’s a worthwhile investment in your organisation’s credibility and risk management.
Why Choose Alliés Conseils as Your Statutory Auditor ?
Vous l’avez compris : nommer un commissaire aux comptes, ce n’est pas juste une formalité administrative. C’est une vraie démarche stratégique qui renforce la crédibilité de votre entreprise et sécurise votre gestion financière.
Chez Alliés Conseils à Marcq-en-Barœul, nous intervenons en tant que commissaires aux comptes auprès de PME, d’associations et de structures de toutes tailles.
Notre approche ?
Être à vos côtés de manière claire, accessible et pragmatique. On ne se contente pas de vérifier vos comptes : on vous accompagne pour améliorer vos process et anticiper les risques.
Besoin de savoir si vous êtes concerné par l’obligation de nommer un commissaire aux comptes ?
Envie d’échanger sur vos enjeux d’audit et de conformité ?
On prend le temps de vous écouter et de construire ensemble une solution adaptée à votre réalité.