Auditor training: course and obligations

Updated March 2026 - The auditor training is a demanding course which combines university diplomas, practical internship, aptitude exam and compulsory continuing education. In 2026, skill requirements will strengthen with the arrival of European standards on sustainability reporting (CSRD) and the digitalization of audit procedures.

To practice the profession of auditor (CAC), the candidate must satisfy several cumulative conditions provided for by the Commercial Code:

• Required diploma: hold a national master's degree (or equivalent) with a specialization in accounting, auditing or finance
• Professional internship: complete a three-year internship with a practicing auditor or an authorized firm
• Aptitude exam: pass the exam organized by the National Company of Auditors (CNCC), which assesses technical, legal and ethical knowledge
• Registration on the list: be registered on the official list maintained by the CNCC after validation of the file

The complete course generally represents eight years of study and practical training. This duration testifies to the level of responsibility conferred on the CAC, whose mission concerns the security of financial information and the protection of shareholders.

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The initial training of the auditor is broken down into three distinct phases.

1. The academic base

The first step consists of acquiring a solid background in:

• general and consolidated accounting
• corporate law and tax law
• financial analysis and business evaluation
• IFRS standards and French standards
• management control and internal audit

The CCA masters (Accounting, Control, Audit) from IAE and French universities constitute the most common path. Certain accounting diplomas (DEC) also give access to the profession.

2. The three-year professional internship

The internship takes place within an audit firm approved by the CNCC. The intern participates in legal audit missions under the supervision of a tenured CAC. He learns to:

• plan and organize an audit mission
• identify and assess the risks of material anomalies
• draft working documents that comply with professional practice standards
• formulate conclusions and, where applicable, alerts

3. The aptitude exam

The exam covers all the knowledge necessary to carry out the mission. It includes written and oral tests covering auditing technique, ethics, company law and financial regulation.

This question comes up frequently. The two professions share a common technical base, but their missions are fundamentally different:

The accountant prepares and advises. The auditor certifies and controls. This distinction is essential to understand why auditor training places so much emphasis on independence and professional judgment.

You can extend with order of accountants, mission of the auditor and internal auditor zoom.

Continuing training is a legal obligation for all practicing auditors. It is supervised by the CNCC and meets several objectives:

• maintain and update technical skills
• monitor legislative and regulatory developments
• adapt to new audit standards and sectoral issues
• develop digital skills linked to data and audit tools

How many hours of continuing education per year?

The auditor must complete at least 20 hours of continuing education per year, or 120 hours over a six-year cycle. These hours can be divided between:

• training organized by the CNCC or H2A
• specialized conferences and seminars
• validated self-training (e-learning, technical publications)
• participation in professional working groups

Failure to comply with this obligation may result in disciplinary sanctions, ranging from a warning to removal from the list.

Several major developments impact the content of auditor training this year.

Sustainability reporting (CSRD)

The European CSRD directive requires companies to publish certified extra-financial information. The CAC must now:

• check the conformity of sustainability declarations
• apply European insurance standards (ESRS)
• assess the reliability of ESG indicators

This development represents a considerable training project for the profession.

Cybersurveillance and digital tools

The digitalization of audit procedures requires increased skills in:

• analysis of massive data (data analytics)
• audit tools assisted by artificial intelligence
• security of customer information systems
• protection of sensitive data (GDPR)

Fight against fraud and money laundering

The auditor plays an increasing role in detecting and reporting suspicious transactions. The training must include the vigilance obligations provided for by the Monetary and Financial Code.

Our consulting experience with financial firms and departments leads us to identify four priority areas:

1. Reading risks and materiality: knowing how to identify areas of significant risk and calibrate procedures accordingly
2. Documentary quality and supervision: produce traceable, complete and usable working papers in the event of an audit
3. Ethics and independence: maintain a professional distance and manage potential conflicts of interest
4. Mastery of data and audit tools: exploit modern technologies to gain efficiency and reliability

These skills are not acquired only in initial training. They are built in daily practice and strengthened through continuing training.

We can help you connect career paths, standards and concrete needs of the firm or company.

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In 2026, auditor training is a subject of professional trajectory as much as compliance. Value comes from the combination of a regulated framework, judgment and continuous updating. Developments linked to CSRD, digital technology and the fight against fraud make training more strategic than ever.

To learn more about the obligations of the profession, consult the resources of the CNCC and the H2A.