Accountant vs statutory auditor: the real differences
Support, certification, independence and legal audit: the real differences between a chartered accountant and a statutory auditor.
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.
Accountant vs statutory auditor: the real differences
Updated March 30, 2026 - A chartered accountant supports and advises. A statutory auditor performs legal control and certification under a specific independence framework.
See also Accountants' missions, Official directory and BSPCE and statutory auditor.
Acces direct : Choose the right support or certification framework
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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