Specialist French chartered accountant for Comité Social et Économique (CSE) across France: legal expertise (art. L2315-78), free expertise (L2315-81), PSE, BDESE audit, statutory accounts, statutory auditor (CAC). 50+ active CSE mandates including Auchan.
The specialist CSE accountant is the independent firm that French Works Councils (Comité Social et Économique) appoint to restore information symmetry against the employer. The mandate covers two distinct regimes of the French Labour Code: legal expertise (article L2315-78), funded 100% (or 80%) by the company, covering the three annual mandatory consultations, PSE (collective redundancy plans), economic alert and M&A; and free expertise (article L2315-81), funded by the CSE's operating budget (AEP), covering BDESE audits, collective bargaining and statutory accounts. Above €3.1M of annual resources, the CSE must appoint a statutory auditor (ANC 2015-01 regulation). Hayot Expertise supports 50+ CSEs across France, from central works councils of industrial groups to PME establishment committees — directly delivered, without subcontracting.
A Comité Social et Économique (CSE) is mandatory in any French entity reaching 11 employees for 12 consecutive months. Its powers expand significantly above 50 employees, with a right to three annual mandatory consultations, two ring-fenced budgets, an independent expertise budget, and access to the BDESE database. Above 300 employees, a full-time CSE secretary becomes mandatory.
For international groups with French subsidiaries, setting up the CSE is a legal obligation, not a choice. Failure to organise elections (entrave à la constitution du CSE) is a criminal offence prosecuted against the company's legal representative — fines up to €7,500 per infraction and, exceptionally, imprisonment.
| Criterion | Legal expertise (L2315-78) | Free expertise (L2315-81) |
|---|---|---|
| Scope | 3 annual consultations, PSE, M&A, economic alert, OPA | BDESE audit, collective bargaining, CSE accounts, fraud audit |
| Funding | 100% employer (80% for strategic orientations unless agreement) | CSE operating budget (AEP) |
| Document access | All necessary information including confidential (analytical, forecasts, intra-group flows) | Only documents held by the CSE |
| Cabinet selection | CSE majority vote — sovereign | CSE sovereign |
| Indicative fees | €8,000 to €60,000 | €4,000 to €15,000 |
Our pricing relies on a fixed-fee proposal signed before the engagement, with no hidden hourly billing, travel included nationwide.
| Mission | Headcount | Fees (excl. VAT) | Funding |
|---|---|---|---|
| Strategic orientations consultation | < 500 employees | €8,000 – €15,000 | 80% employer |
| Economic and financial situation consultation | < 500 employees | €10,000 – €20,000 | 100% employer |
| Social policy consultation | < 500 employees | €8,000 – €12,000 | 100% employer |
| Employment Safeguard Plan (PSE) | 50 – 200 redundancies | €25,000 – €60,000 | 100% employer |
| BDESE audit (free expertise) | any | €4,000 – €10,000 | AEP budget |
| Annual CSE bookkeeping | simplified regime | €3,000 – €8,000 / year | AEP budget |
| Statutory auditor (CAC) for CSE | > €3.1M resources | €6,000 – €15,000 / year | AEP budget |
For CSEs with 1,000+ employees or multi-establishment groups, PSE fees can reach €80,000 to €150,000 (fully borne by the employer). Detailed proposal within 24 hours on request.
The CSE treasurer must keep the two budgets strictly separated under threat of URSSAF or criminal exposure:
Our firm secures the absence of accounting porosity between AEP and ASC, configures the URSSAF-compliant gift framework — including the 2026 cap of €196 per beneficiary — and ensures the 10% AEP ↔ ASC transfer cap is documented in the deliberations.
The ANC 2015-01 regulation modulates the CSE's financial transparency by annual resources:
| Annual CSE resources | Accounting regime | Obligations |
|---|---|---|
| < €153,000 | Ultra-simplified | Receipts/expenses book + statement of patrimony |
| €153,000 – €3.1M | Simplified | Balance sheet + income statement + notes + treasurer's report |
| > €3.1M or 2 of 3 thresholds (50 CSE employees, €3.1M balance, €1.55M resources) | Full + statutory auditor | Full statutory accounts + mandatory CAC |
Hayot Expertise runs CSE bookkeeping on cloud platforms (Pennylane, Dext), produces statutory accounts compliant with the CSE chart of accounts, drafts the management report (article L2315-69), and supports your treasurer at the approval vote. For larger CSEs, our statutory audit team performs the CAC mission in full independence.
The Employment Safeguard Plan (PSE) is where the CSE's accountant has the most decisive role. Article L1233-34 requires the employer to submit Book 1 (economic grounds, redundancy volumes, redeployment) and Book 2 (social measures). On a 2-to-4-month timeline, we deliver:
Funding: 100% employer (article L1233-35-1). Our PSE engagements range from 10 to 500+ redundancies.
The economic alert right (article L2312-63) is triggered by the CSE in case of preoccupying facts — accumulated losses, equity below half of share capital, audit refusal, major client litigation, rapid liquidity deterioration.
The BDESE (Economic, Social and Environmental Database — renamed by the August 2021 Climate and Resilience Law) is the documentary backbone of the social dialogue. The employer must include 9 mandatory themes over 6 years (N-2 to N+3) and grant the CSE permanent access.
Our BDESE audit (free expertise, AEP budget) verifies compliance with decree no. 2022-678, checks internal consistency (reconciliation with balance sheet and tax filings), detects omissions (notably on intra-group flows and management fees), and trains elected officials to interpret the database. An incomplete BDESE allows the CSE to suspend the consultation deadline (Cass. soc. 28 March 2018, no. 17-13.081).
This page is authored by Samuel Hayot, French chartered accountant registered with the Order of Chartered Accountants (Paris Île-de-France region) and statutory auditor (CRCC). Hayot Expertise has been delivering CSE engagements since 2014 — from establishment CSEs to central CSEs of SBF 120 groups, across France.
Regulatory sources consulted:
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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2026 threshold, admissible events, role of the CSE, payroll processing and frequent errors: a complete guide to offering without weakening your social charges.
CSE elected officials must be supported by independent advisors, exactly as the company's management is (lawyers, CFOs, consultants). A specialist CSE accountant restores information symmetry against the employer, analyses consolidated accounts, secures the AEP and ASC budgets and pilots the three annual consultations. In legal expertise (art. L2315-78), fees are funded 100% (or 80%) by the employer; in free expertise (L2315-81), by the CSE's operating budget (AEP).
CSE accountant fees in 2026 range from €4,000 (basic BDESE audit) to €60,000 (multi-site PSE), with €8,000 to €20,000 for the 3 annual consultations. Annual CSE bookkeeping in the simplified regime costs €3,000 to €8,000. In legal expertise, the employer funds 100% (or 80% for strategic orientations); in free expertise, the AEP budget pays. Hayot Expertise issues a detailed fixed-fee proposal within 24 hours.
A CSE is mandatory in any French entity reaching 11 employees for 12 consecutive months. Elections must be organised within 90 days of crossing the threshold. From 50 employees, the CSE gains the right to 3 annual consultations, mandatory accounting expertise, two separate budgets (AEP 0.20% of payroll + ASC), and access to the BDESE. Failure to organise elections is a criminal offence under French law.
For companies with 50+ employees, the employer funds (1) the Operating budget (AEP): minimum 0.20% (or 0.22% for 2,000+ employees) of gross payroll, used for legal missions, training and accountant fees; and (2) the ASC budget: freely negotiated, typically 0.5–2% of payroll, used for employee benefits (holiday vouchers, Christmas gifts, cultural subsidies). The two budgets are legally separate and must never be commingled.
Legal expertise (L2315-78) is a CSE right framed by the Labour Code: 3 annual consultations, economic alert, PSE, mergers, takeovers. The expert accesses all useful information at the employer's including confidential, and the company funds 100% or 80%. Free expertise (L2315-81) covers other matters (collective bargaining, BDESE audit, CSE statutory accounts): the expert only accesses CSE-held documents, and fees are paid from the AEP budget.
Yes, fully. During an Employment Safeguard Plan (article L1233-35-1), all fees of the CSE-mandated accountant — Books 1 and 2 contradictory analysis, alternative scenarios, DREETS report — are paid 100% by the company. No co-funding is required from the CSE, unlike the strategic orientations consultation (80/20 by default).
The BDESE (Economic, Social and Environmental Database) is a mandatory database the employer must permanently provide to the CSE in any company with 50+ employees. It covers 9 themes (investments, equity, compensation, social activities, financiers' compensation, financial flows, subcontracting, commercial transfers, environment / ESG since the 2021 Climate Law) over 6 years (N-2 to N+3). The CSE can mandate an accountant under free expertise to audit its compliance; an incomplete BDESE allows suspending the consultation deadline (Cass. soc. 28 March 2018, no. 17-13.081).
The 2026 URSSAF social-charge exemption cap for CSE gifts and vouchers is 5% of the monthly social security cap per employee per calendar year — approximately €196 per beneficiary. Above this overall threshold, exemption remains available if the gift relates to a listed URSSAF event (wedding, PACS, birth, back-to-school, mother's/father's day, Saint-Catherine/Saint-Nicolas, Christmas, retirement) and respects the per-event cap.
Yes. Our firm supports CSEs and central works councils across mainland France, directly and without subcontracting. Our digital model (Pennylane, Dext, e-signature) and physical availability for plenary sessions, PSE expertises and negotiations make our delivery equivalent to — or stronger than — a local firm, with no geographic surcharge. Travel is included in our fixed fees.