Statutory auditor fees in France 2026: scale, thresholds and SME costs

Updated April 2026 — When searching for CAC fees or the French statutory auditor scale, one generally expects an official fee schedule. The legal reality is more nuanced: the former Article R823-12 of the French Commercial Code, which set a minimum number of hours based on the size of the audited entity, was repealed on 1 February 2024. This does not mean fees are now completely unregulated, but that the framework has profoundly changed. This article provides a comprehensive overview of statutory auditor fees in France in 2026: what has changed, how fees are calculated today, mandatory designation thresholds, and typical costs for SMEs.

For further reading, see also Transformation auditor, Merger auditor and Business audit.

Until 31 January 2024, Article R823-12 of the Commercial Code set a precise table of the minimum number of sessions (hours) that the statutory auditor had to devote to their engagement based on the characteristics of the audited company (balance sheet total, turnover, headcount). This table served as the basis for calculating fees, with the hourly rate itself governed by Article R823-14 (freely negotiated fees but required to cover the necessary audit procedures).

This mechanism was replaced as part of the Sapin 2 reform (Law no. 2016-1691) and its implementing decree, which fundamentally revised the conditions for designating and practising as a statutory auditor, particularly to reduce the obligations placed on small entities. The repeal of the old Article R823-12 on 1 February 2024 is the regulatory expression of this reorientation.

The principle: fees based on necessary audit procedures

In the absence of a fixed statutory hourly scale, statutory auditor fees are now based on the concept of necessary audit procedures, derived from the professional practice standards (NEP) approved by ministerial order. The statutory auditor must plan and conduct their engagement in a manner that provides reasonable assurance that the accounts are free from material misstatement — and their fees must cover the time actually required to achieve this level of assurance.

In practice, fees continue to be calculated on the basis of an hourly rate × estimated number of hours. Hourly rates practised in 2026 vary according to the size and reputation of the firm:

• ▸Big Four firms: €250 to €450 / hour
• ▸Mid-size regional firms: €150 to €250 / hour
• ▸Independent SME-specialist firms: €100 to €180 / hour

Factors influencing the volume of hours

The number of hours required depends on several variables:

• ▸Size of the entity: balance sheet total, net turnover, average headcount
• ▸Complexity of operations: related-party transactions, financial instruments, complex inventories, consolidation
• ▸Quality of internal controls: a company with robust procedures requires fewer substantive tests
• ▸Identified risks: industry sector, history of errors, significant changes
• ▸Scope of joint audits: where two auditors are appointed, engagements are coordinated

For a simple micro/small business (balance sheet < €3M, single-site activity, outsourced and up-to-date accounting), the typically observed number of hours ranges from 30 to 80 hours, representing an annual cost of approximately €3,000 to €12,000 excl. VAT.

For a more complex SME (balance sheet between €3M and €20M, multiple entities or sites, restructuring operations), engagements typically run between 80 and 200 hours, i.e. €12,000 to €35,000 excl. VAT depending on the firm.

The Sapin 2 reform significantly raised the thresholds above which designation of a statutory auditor is mandatory. These thresholds are defined in Article L823-1 of the Commercial Code and its implementing decrees.

Thresholds for commercial companies (SA, SAS, SARL, SNC)

Since Law no. 2019-486 of 22 May 2019 (the PACTE law), SAs that do not control other companies, and SASs and SARLs, are required to designate a statutory auditor only if they exceed two of the following three thresholds:

• ▸Balance sheet total: €4,000,000
• ▸Turnover excl. VAT: €8,000,000
• ▸Average number of employees: 50

Thresholds for controlling companies (groups)

Companies that control other companies within the meaning of Article L233-3 of the Commercial Code are subject to lower thresholds:

• ▸Balance sheet total: €2,000,000
• ▸Turnover excl. VAT: €4,000,000
• ▸Average number of employees: 25

It is essential to distinguish statutory audit (commissariat aux comptes) from contractual audit.

Statutory audit is a regulated engagement reserved for statutory auditors registered with the national body (CNCC). It is subject to NEP standards, the code of ethics, independence rules, and oversight by the High Audit Council (H3C). The resulting report leads to an opinion on the accounts (unqualified or qualified certification, refusal to certify, or inability to certify).

Contractual audit can be performed by a chartered accountant or consulting firm. It is based on a contractual mandate between the parties and does not lead to a legally binding opinion. Its scope and conclusions are freely defined in the engagement letter.

For SMEs not subject to the statutory obligation, a contractual audit or accounting review can meet specific needs (sale, refinancing, investor due diligence) at a significantly lower cost.

Hayot Expertise advice: on statutory audit matters, the cost question should not be addressed before the obligation question. The first step is to check whether your company is genuinely within the scope of the statutory requirement. If so, the choice of auditor should be guided by the quality of the audit procedures and the suitability of the firm's profile for your sector, not solely by the hourly rate.

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Does a legal fee scale still exist for statutory auditors in France in 2026?

No. The old Article R823-12 of the Commercial Code, which set a minimum number of hours based on entity size, was repealed on 1 February 2024. Fees are now based on the necessary audit procedures under the professional practice standards (NEP), with an hourly rate freely negotiated between the parties.

What are the thresholds requiring designation of a statutory auditor in 2026?

For SAS, SARL and non-controlling SA companies, designation of a statutory auditor is mandatory if two of the three following thresholds are exceeded: balance sheet total > €4M, turnover excl. VAT > €8M, average headcount > 50 employees. Companies controlling other entities have thresholds reduced by half.

What does a statutory audit cost for an SME in 2026?

For a simple SME (balance sheet below €3M, outsourced accounting), the annual cost of a statutory audit typically ranges from €3,000 to €12,000 excl. VAT depending on the firm. For more complex entities (balance sheet €3M to €20M), costs range from €12,000 to €35,000 excl. VAT. These amounts depend on the volume of hours required and the firm's hourly rate.

What is the difference between statutory audit and contractual audit in France?

Statutory audit (commissariat aux comptes) is a regulated engagement reserved for CNCC-registered auditors, subject to NEP standards and H3C oversight, resulting in a formal opinion on the accounts. Contractual audit is performed by a chartered accountant under a private mandate, without a legally binding opinion. Its cost is generally lower.