When is a statutory auditor mandatory in 2026?
Updated thresholds, group rules, company forms and special cases: when a French statutory auditor is mandatory in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
When is a statutory auditor mandatory in 2026?
Updated March 2026 - The answer depends on legal form, thresholds, group structure and special regimes.
See also statutory auditor mission, PACTE law and auditors and association auditor thresholds.
Main point
Current threshold analysis must be combined with group and entity-specific rules.
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Conclusion
Auditor obligation is a technical topic that should be checked against current law, not guessed.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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