Bareme CAC: does it still exist in 2026?

Updated March 30, 2026 - When we look for CAC scale, we often think of the old legal scale in working hours of the auditor. However, an essential point must be noted: the former article R823-12 of the Commercial Code has been repealed since February 1, 2024.

To complete, also see Transformation Commissioner, Merger Commissioner and Business audit.

• ▸the old legal scale in hours is no longer in force in its historical form;
• ▸the fees are not reduced to a single public table;
• ▸the mission remains governed by the rules of the profession and the necessary diligence.

A lot of content still recycles the old timetable as if it was still fully applicable. In 2026, on the contrary, we must explain the exit from the old framework and reason about the real mission perimeter.

Hayot Expertise advice: on a CAC subject, the right benchmark is not only the price. It is the adequacy between the mission, the risks and the due diligence actually necessary.

We can help you qualify the obligation, scope and implications of the mission.

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As of March 30, 2026, talking about CAC scale without recalling the repeal of the old article R823-12 gives an inaccurate vision of the subject.

📞 Do you want to know if your file calls for a CAC mission and how to frame it properly? We can help you clarify the need. Make an appointment with an expert

(Official sources: Legifrance articles R823-12 repeals and R823-14, H2A)