Statutory auditor fees in France 2026: no more scale, real costs and updated thresholds

There is no statutory fee scale for a French commissaire aux comptes (statutory auditor): fees are freely negotiated. However, a legal scale of working hours does survive (Article D.821-188 of the Commercial Code, formerly R.823-12), setting a floor of procedures based on the balance sheet total plus operating and financial income. Fees flow from those hours times the agreed rate.

Updated 18 July 2026. When looking for a barème (fee scale) for a French commissaire aux comptes (statutory auditor), most business owners expect an official schedule. Two ideas must be separated: there has never been a legal scale of fees, but the legal scale of hours still exists. The former Article R823-12 of the French Commercial Code, which set a normal number of working hours based on the size of the audited entity, was repealed on 1 February 2024 and recodified verbatim as Article D.821-188, still in force in 2026. Fees themselves are freely negotiated. At the same time, Decree no. 2024-152 of 28 February 2024 raised the mandatory designation thresholds by 25% (a change that many online sources have not yet reflected).

This article provides a comprehensive and factually current overview of audit légal fees in France for 2026: what was abolished, how fees are actually calculated, the correct mandatory thresholds, and realistic cost ranges for SMEs.

Direct answer. France has never had a statutory fee scale for the commissaire aux comptes: fees are freely negotiated. It does, however, still have a legal scale of working hours: Article R823-12 of the Commercial Code, repealed on 1 February 2024, was recodified verbatim as Article D.821-188, still in force in 2026. That scale sets a floor of procedures, not a price. The practical formula remains: agreed hourly rate multiplied by the number of hours.

For further reading, see also transformation auditor, merger auditor and business audit.

Two notions must be distinguished. There has never been a legal scale of fees (no text ever set a price in euros). But a legal scale of working hours does still exist: Article R823-12 of the Commercial Code set a normal number of hours the statutory auditor had to devote to the engagement, based on a single criterion, the balance sheet total plus operating and financial income (excl. VAT). That scale is a floor of procedures: the number of hours multiplied by the agreed hourly rate gives an order of magnitude for the fees.

Article R823-12 was repealed on 1 February 2024 (Decree no. 2023-1394 of 30 December 2023) but recodified verbatim as Article D.821-188 of the Commercial Code, in force since that date and still applicable in 2026. This recodification is part of the overhaul of the audit section of the Commercial Code (Ordinance no. 2023-1142 of 6 December 2023) and follows the PACTE law of 2019, which raised the designation thresholds for small entities. The rule that the hourly rate is set by mutual agreement also survives: the former Article R823-14 was recodified as Article R.821-192 of the Commercial Code.

What remains in place: the auditor's obligation of means (to obtain reasonable assurance, high but not absolute, that the accounts are free from material misstatement), the professional practice standards (NEP) approved by ministerial order, and the supervision of the H2A (Haute Autorité de l'Audit), the independent public oversight authority that succeeded the former H3C in 2024.

The scale still in force does not set a price but a normal number of working hours, based on the balance sheet total plus operating and financial income (excl. VAT), under Article D.821-188 of the Commercial Code (formerly R823-12):

Above the top band, the number of hours is set by agreement. Where this volume looks excessive or insufficient, either party may request a review (Article D.821-190, formerly R823-13). The hourly rate itself is freely negotiated, with no regulatory floor.

The principle: fees based on necessary audit procedures (NEP)#

Without a fixed hourly schedule, fees are now based on the concept of necessary audit procedures, formalised in the NEP standards. The commissaire aux comptes plans the engagement to obtain reasonable assurance that the accounts are free from material misstatement : and fees must cover the time actually required.

The practical formula remains unchanged: hourly rate multiplied by the estimated number of hours. What has changed is that the number of hours is no longer floored by a regulatory table but estimated by the auditor based on their audit programme and risk assessment.

Indicative hourly rates in 2026#

The ranges below are indicative and unofficial : they reflect observed market practices and should be verified with the firm consulted.

Factors influencing the volume of hours#

The number of hours required depends on several concrete variables:

1. Size of the entity: balance sheet total, net turnover, average headcount
2. Complexity of operations: related-party transactions, financial instruments, complex inventories, consolidation
3. Quality of internal controls: robust procedures and a well-maintained accounting file reduce the extent of substantive testing
4. Identified risks: industry sector, history of errors or disputes, significant changes in management, activity or IT systems
5. Joint audit arrangements: where two auditors are appointed (common for certain public-interest entities), hours and procedures are coordinated
6. Year of mandate: a first year of engagement is typically more time-intensive than subsequent renewals on a stable file

The ranges below are indicative, based on observed market practices, not an official schedule.

These amounts depend on the firm selected, the quality of the accounting file and the procedures actually required.

Worked example: an SME near the mandatory threshold#

Situation: a simplified joint-stock company (SAS), balance sheet total €4,800,000, turnover excl. VAT €9,200,000, 30 employees. The company does not control other entities.

Threshold check (Decree no. 2024-152, applicable to financial years opening on or after 1 January 2024):

• Balance sheet above €5,000,000? No (€4.8M < €5M)
• Turnover above €10,000,000? No (€9.2M < €10M)
• Average headcount above 50? No (30 < 50)

Result: none of the three thresholds is exceeded. Designation of a commissaire aux comptes is not mandatory. The company may nevertheless appoint one voluntarily, in which case an ALPE engagement (3-year statutory audit for small entities) may be considered.

If the same company had a balance sheet of €5,500,000 and turnover of €10,500,000 (two of three thresholds exceeded): designation would be mandatory. For this intermediate profile, a mid-size regional firm might charge between €14,000 and €22,000 excl. VAT per year, depending on the complexity of the file.

This is the most frequently misstated point. The thresholds set by the PACTE law in 2019 (€4M balance sheet / €8M turnover) were raised by 25% under Decree no. 2024-152 of 28 February 2024, applicable to financial years opening on or after 1 January 2024. Many online sources still show the old figures.

Thresholds for non-controlling commercial companies (SA, SAS, SARL, SNC)#

Designation is mandatory if the entity exceeds two of the following three thresholds:

Thresholds for controlled entities (significant subsidiaries)#

Subsidiaries of a group whose parent company designates a statutory auditor are subject to lower thresholds. Designation is mandatory if two of the following three thresholds are exceeded:

Group parent companies#

A company that controls other entities within the meaning of Article L233-3 of the Commercial Code must designate a commissaire aux comptes if the thresholds are exceeded at consolidated group level, regardless of its standalone figures.

Specific cases outside the standard thresholds#

• Listed companies, credit institutions, insurance companies and mutual societies: own regime. A joint audit (at least two auditors) is not tied to public-interest-entity status: it applies to persons and entities required to publish consolidated accounts (Article L823-2 of the Commercial Code).
• Associations receiving public subsidies exceeding €153,000: mandatory designation under Article L612-4 of the Commercial Code.
• SAs: since the PACTE law (financial years ended on or after 27 May 2019), an SA is no longer required to appoint a statutory auditor by reason of its form alone; it falls under the same thresholds as SARLs and SAS (apart from special cases such as semi-public companies or credit institutions).

Since 2024, the public oversight authority for audit légal in France is the H2A (Haute Autorité de l'Audit), which succeeded the former Haut Conseil du commissariat aux comptes (H3C). The H2A is responsible for quality control of statutory audit engagements, professional discipline and standard-setting. Commissaires aux comptes remain registered with the CNCC (Compagnie nationale des commissaires aux comptes), which handles professional representation and continuing education.

The PACTE law introduced the ALPE (audit légal des petites entreprises) : a simplified statutory audit available to entities below the mandatory thresholds that nonetheless wish to have their accounts audited. The ALPE:

• Covers 3 financial years (versus 6 for a standard mandate).
• Is conducted under a specific NEP adapted to small entities, with proportionate procedures.
• Produces a statutory audit report with an opinion on the accounts.
• Can serve as a confidence signal for banks, investors or potential buyers.

Its cost is generally lower than a standard mandate, as procedures are scaled to the size and complexity of the entity.

The two engagements should not be confused.

Statutory audit (commissariat aux comptes) is a regulated engagement reserved for CNCC-registered commissaires aux comptes, governed by NEP standards and supervised by the H2A. The resulting report provides a formal opinion on the accounts that is legally opposable to third parties.

Contractual audit can be carried out by a chartered accountant (expert-comptable) or a consulting firm under a private mandate. Its scope and conclusions are freely defined in the engagement letter. It does not produce a legally binding opinion, but can meet specific needs: business sale, investor due diligence, bank refinancing, quality assurance processes.

For entities not subject to the statutory obligation, a contractual audit or accounting review can provide sufficient assurance at a significantly lower cost. The choice depends on the intended use of the conclusions and the counterparty to be satisfied.

The statutory auditor's mandate lasts 6 financial years for non-public-interest entities. For public-interest entities (listed companies, credit institutions, insurance companies), the maximum term of a given firm's mandate is 10 years (EU Regulation no. 537/2014, Article 17); the signing partner must rotate after 6 consecutive financial years (a seven-year limit, Article L822-14 of the Commercial Code). The term of the firm's mandate and the rotation of the signing partner should not be confused.

Renewal, or a change of auditor, is decided by the shareholders' general meeting. Failing to appoint a statutory auditor where the obligation applies exposes directors to legal risks: possible nullity of resolutions and civil and criminal liability (Article L820-4 of the Commercial Code).

Since the threshold increase under Decree no. 2024-152, some companies that previously had a mandatory commissaire aux comptes under the old figures may no longer be required to have one. Conversely, groups that looked only at the parent company's standalone figures may be unaware of their obligation at consolidated level. The most frequent errors seen in practice:

• Checking thresholds on a single financial year, whereas the Commercial Code requires assessment over two consecutive years.
• Confusing the parent company thresholds with those applicable to significant subsidiaries.
• Failing to designate a statutory auditor for an association receiving substantial public subsidies, where management is unaware that the obligation falls under the Commercial Code.

Hayot Expertise perspective: on statutory audit matters, the cost question should not come before the obligation question. The first step is always to verify whether your company falls within the statutory scope, over two consecutive years and taking into account your position within any group structure. If the obligation is established, the choice of auditor should be guided by the quality of procedures and the fit of the firm's profile with your sector : not solely by the hourly rate.

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Up to date as at 18 July 2026. This article is for information purposes only and does not substitute for personalised professional advice. For your specific situation, consult a registered expert-comptable.