Auditor obligation in 2026

Updated March 2026 - The obligation of auditor is a central issue for any growing French company. In 2026, the trigger thresholds remain fixed at 5 million euros in balance sheet, 10 million euros in turnover and 50 employees. But the reality is more complex than a simple table of thresholds.

The statutory auditor obligation applies when a company exceeds at least two of the following three thresholds: €5 million in total balance sheet, €10 million in turnover excluding tax or 50 employees. This rule appears in article L821-43 of the Commercial Code. Other situations also require the appointment of a CAC: control of a group, special texts or current mandates.

The thresholds for the statutory auditor obligation are defined by article D221-5 of the Commercial Code. Since the PACTE law, they have been increased to lighten the burden on small structures. Here are the three criteria to look out for:

• 5 million euros balance sheet total
• 10 million euros turnover excluding taxes
• 50 employees

The rule is simple: if your company exceeds at least two of these three thresholds for two consecutive financial years, the appointment of an auditor becomes mandatory. It is not enough to cross a single threshold to be concerned.

Let's take a concrete example. An SAS achieves 12 million euros in turnover with 30 employees and a balance sheet of 4 million euros. It exceeds a single threshold (CA). She is therefore not subject to the obligation of appointment. On the other hand, if the balance sheet reaches 5.5 million euros, two thresholds are crossed and the CAC becomes compulsory.

The obligation does not only concern traditional commercial companies. Depending on the legal form, the rules vary significantly:

• SARL and EURL: subject to common law thresholds (€5 million / €10 million / 50 employees)
• SAS and SASU: same thresholds, with particular vigilance on subsidiaries
• SA: the auditor is always obligatory, whatever the level of activity
• Associations: specific thresholds apply (see association: CAC required?)
• Civil societies: certain forms are subject to specific obligations

To go further on recent developments, consult our article on the PACTE law and statutory auditors.

This is where many leaders make a mistake. The auditor's obligation is not limited to reading the thresholds on a single entity. Several situations require the appointment of a CAC even below the thresholds:

Groups of companies#

If your company controls one or more subsidiaries, or if it is itself controlled by a parent company, the obligation may arise at the consolidated level. The thresholds are then assessed on the consolidated accounts of the group, not on the individual social accounts.

A group may be subject to the obligation even if each entity taken in isolation remains below the thresholds. This is a major point of vigilance that we regularly identify during our missions.

Special texts#

Certain sectors of activity or certain legal forms require an auditor regardless of the thresholds:

• Companies making public appeals for savings
• Companies in the financial and insurance sector
• General interest organizations exceeding certain donation amounts
• Companies of which a minority shareholder representing 5% of the capital requests nomination

Current mandates#

An appointed auditor remains in office until the end of his mandate, even if the thresholds fall below the limits. The mission does not end automatically. To understand the rôle of the CAC in detail, go to mission of the auditor.

The appointment follows a procedure governed by the Commercial Code. Here are the key steps:

1. Decision of the general meeting: the partners vote on the appointment during an ordinary or extraordinary general meeting
2. Professional choice: the CAC must be registered on the official list of the H2A (High Audit Authority)
3. Duration of mandate: six years for the incumbent, also six for the substitute
4. Déclaration of acceptance: the commissioner formally accepts his mission
5. Publication: the appointment is the subject of legal publicity

Failure to comply with this obligation may result in sanctions. article L821-43 of the Commercial Code provides for penalties for managers who do not make the appointment even though they are required to do so.

Ignoring the auditor's obligation is not without consequences. The risks are multiple:

• Invalidity of social deliberations: decisions taken without CAC even though it was obligatory can be contested
• Criminal sanctions: managers are exposed to fines and, in certain cases, imprisonment
• Banking difficulties: financial institutions often require certified accounts to grant financing
• Loss of credibility: the absence of certification can weaken the relationship with commercial partners

Hayot Expertise advice: the correct diagnosis is made on the text applicable to your structure, on the figures of the exercise and on the group reading. It is this triptych which avoids errors of nomination or absence of nomination.

This confusion is common among leaders. The two professions are distinct and complementary:

The accountant prepares the accounts. The auditor certifies them. Both interventions are necessary in a company subject to the CAC obligation.

We can carry out a targeted review of your legal and financial situation. Our verification method covers four essential points:

1. Legal form and applicable texts
2. Individual or consolidated thresholds
3. The presence of subsidiaries or a group head
4. Already existing mandates or commitments

Discover our accounting and legal support

In 2026, the obligation of auditor remains a technical subject. Up-to-date thresholds are essential, but they are not enough without group reading and verification of particular cases. The référence to article L821-43 of the Commercial Code and to the thresholds of article D221-5 constitutes the starting point of any analysis.

Don't let uncertainty set in. A rapid diagnosis saves you from sanctions and gives you visibility.