Special attestation from a French accountant: types, steps and fees 2026

Last updated: 30 May 2026 — Reviewed by Samuel HAYOT, chartered accountant (expert-comptable) registered with the Paris Regional Council of the Order.

A statutory attestation from a French chartered accountant (expert-comptable) is increasingly required by third parties: banks, landlords, public authorities, France Travail (the French unemployment agency), lenders and commercial partners. Not all requests are equal, however, and a chartered accountant can only certify what they have actually examined through documented procedures. Understanding the framework, the limits and the practical uses of this document allows you to anticipate the request, prepare it correctly and avoid unnecessary delays.

Direct answer: a special attestation (attestation particuliere) is a written professional finding, governed by CSOEC professional standard NP 3100, established after examination of the source documents. It engages the accountant's professional liability and constitutes probative evidence for third parties. It does not replace a statutory audit opinion issued by a commissaire aux comptes (statutory auditor).

A special attestation is a document drafted by a chartered accountant (expert-comptable) registered with the French Order of Chartered Accountants (Ordre des experts-comptables), in which the accountant formalises a finding or piece of information they have verified through specific procedures. The legal framework rests on Ordinance no. 45-2138 of 19 September 1945, which defines the exclusive prerogatives of the profession, and on professional standard NP 3100 "Special Attestations" issued by the Superior Council of the Order (CSOEC), applicable since 1 January 2017.

Unlike a statutory audit — a legal mission reserved for the commissaire aux comptes — a special attestation is a focused mission governed by NP 3100. Each attestation must specify its subject matter, the period covered, the nature of the procedures carried out and the limits of the finding formulated. The chartered accountant engages their professional liability insurance (RCP) when issuing such a document (Article 14, Decree no. 2012-432 of 30 March 2012 on the code of professional conduct).

NP 3100 covers attestations on factual information, distinct from opinion missions (presentation, limited review, contractual audit). It requires: a specific engagement letter, examination of source documents, a neutrally worded conclusion referenced to the documents examined, and a signed written report bearing the accountant's stamp.

A request for attestation typically arises because a third party wants external validation of a financial or social piece of information about your business. The most common uses are as follows.

For a bank loan or professional credit: the bank requires a finding on turnover, repayment capacity or consistency of the forecast. The accountant's attestation strengthens the file without reaching the level of an audit.

For signing or renewing a commercial lease: the landlord wants to confirm that the tenant has genuine activity and a turnover consistent with the rent requested.

For France Travail (ARE unemployment benefits): directors or business creators receiving unemployment benefits while active must justify the absence of remuneration or its amount.

For a public authority or public tender: VAT compliance, regularity of social security filings (DSN), annual accounts filing.

For a supplier or commercial partner: a regularity attestation provides reassurance about the company's financial standing.

For a personal loan (professions liberales and company directors): self-employed professionals and managing directors regularly need to justify their income to a lending institution.

The table below sets out the main types of attestations, their typical recipients and indicative fee ranges for 2026.

Fees are freely set by the accountant (libres since 1991). The €150-800 range covers the large majority of standard requests. Complex files (multi-year repayment capacity, short-time working attestation) may exceed this range. If the accounting requires prior updating, that work is billed separately.

This distinction is fundamental to avoid unrealistic expectations and refusals to issue a document.

Our reading: the main cause of delay or refusal is accounting that is not kept up to date. The chartered accountant can only certify what they have been able to verify. If the last financial year has not been closed, the attestation will either be impossible or subject to explicit reservations that reduce its value to the recipient.

The cost depends on four main factors: the complexity of the procedures required, the volume of documents to examine, the urgency of the request and the state of the underlying accounting.

Indicative ranges for 2026:

• Simple attestation (turnover, non-remuneration, accounts filing): €150-350 excl. VAT
• Intermediate attestation (professional income, VAT compliance, DSN regularity): €200-450 excl. VAT
• Complex attestation (repayment capacity, forecast, PGE, short-time working): €400-800 excl. VAT

If you are already a client of the firm and your accounting is kept up to date, the cost is generally lower: the accountant already has knowledge of the file and the necessary documents. For a new client, the familiarisation procedures are charged additionally. In case of urgent processing (48 hours), a surcharge is customary. Always request a written quote before confirming the engagement.

The process follows six steps. Respecting this order avoids back-and-forth and speeds up the issuance of the document.

1. Define the request precisely. Send your chartered accountant the form or template required by the recipient (bank, France Travail, landlord). Specify the period covered, the expected amount or information to be certified, and the intended use.
2. Check document availability. The accountant verifies whether the accounting is up to date for the relevant period, whether the corresponding VAT returns have been filed, and whether bank statements allow reconciliation.
3. Sign a specific engagement letter. Standard NP 3100 requires a dedicated engagement letter for this attestation, separate from the general bookkeeping or review engagement. This is a short formality, but it is mandatory.
4. Provide supplementary documents. General ledger, bank statements, latest VAT returns, payslips, tax assessment notice — depending on the type of attestation requested. The sooner you transmit the documents, the sooner the attestation is produced.
5. Receive and check the attestation. The document must state: the subject matter, the period, the procedures carried out, the wording of the finding, any reservations, and the accountant's signature and stamp. Verify that the content matches exactly what the recipient requires.
6. Submit the document to the recipient. Transmit the attestation within the required deadline. Some recipients (administrations, banks) require an original; others accept a scan. Check this point in advance.

The underestimated risk: several business owners discover too late that their accounting is several months behind. In that case, the attestation cannot be issued before the accounts are updated, which can block a lease signing or a loan application. Anticipate the request by at least two weeks.

No, and this is a fundamental ethical limit. Standard NP 3100 requires that the attestation be based on an actual examination of source documents. The chartered accountant cannot certify elements they have not verified, even if the director assures them that the information is accurate.

If the documents are incomplete or if the accounting presents anomalies, the accountant has three options: refuse to issue the attestation, formulate explicit reservations in the document, or limit the scope of the finding to what they were actually able to verify. A reasoned refusal is a legitimate professional decision.

Field case: a SARL director requests a turnover attestation for a Bpifrance file. The bookkeeping for financial year N is current, but part of the last quarter's turnover corresponds to invoices issued through an online platform whose receipts have not yet been integrated into the general ledger. The chartered accountant issues the attestation with a reservation stating that the amount is provisional, subject to integration of pending receipts. Bpifrance accepts the document with this reservation. The lesson: an attestation with a reservation is better than an inaccurate attestation or a refusal to issue.

Yes, within certain limits. A special attestation has recognised probative value before courts and administrative bodies, but it does not constitute absolute proof. The judge or administration assesses its weight in light of the procedures stated and any reservations formulated.

It is regularly admitted as evidence in commercial proceedings (disputes between shareholders, over-indebtedness files), administrative procedures (tax disputes, grant applications) and financing files. For significant amounts or high-stakes situations, some recipients — particularly institutional investors or banks for commitments exceeding several hundred thousand euros — require a full statutory audit by a commissaire aux comptes rather than a simple attestation.

The choice is straightforward in most cases.

Choose a NP 3100 attestation if: the request concerns a specific, circumscribed fact (turnover for a period, absence of remuneration, regularity of filings), the recipient is a bank, landlord, France Travail or a public authority, and the financial stakes remain moderate.

Engage a commissaire aux comptes for a statutory audit if: the recipient is an institutional investor or a bank for financing exceeding several hundred thousand euros, the subject is the regularity and fairness of the annual accounts as a whole, or if the company is legally required to have a statutory auditor.

For a standard request (bank loan, commercial lease, ARE benefits), your chartered accountant's attestation is the appropriate document. Statutory audit is disproportionate and significantly more expensive.

Electronic invoicing: from September 2026, large companies (grandes entreprises and ETI) are required to send and receive invoices electronically. Turnover attestations will increasingly incorporate data extracted from electronic invoicing platforms (PPF, PDP). Reconciliation will be easier, but the accountant's role in formulating and verifying the finding remains unchanged.

Short-time working attestations: URSSAF audits relating to short-time working (chomage partiel) benefits received in 2020-2022 are still generating requests for regularity attestations. If you have received a regularisation notice, an attestation from your accountant covering the declared elements can accompany your response.

Accountant liability: since the revision of standard NP 3100, attestations issued without a specific engagement letter expose the accountant to a weakened liability basis. Always ensure your firm formalises each request with a dedicated engagement letter, however brief.

This article is for general information purposes only. It does not constitute an accounting engagement or personalised advice. Fees, thresholds and timelines are indicative and must be confirmed with your chartered accountant in light of your specific situation and current regulations.