PACTE law and statutory auditors
Threshold reform, simplification logic and 2026 rules: understanding the real impact of the PACTE law on statutory audits.
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.
PACTE law and statutory auditors
Updated March 2026 - The PACTE law raised French statutory auditor thresholds, but businesses now need to work with the thresholds currently in force.
See also mandatory statutory auditor, statutory auditor mission and auditor for JEI growth companies.
Main point
The reform started with 4/8/50, but current rules now reflect 5/10/50 for many entities.
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Conclusion
For 2026 decisions, the right approach is to combine PACTE history with current legal thresholds.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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