#JUSC2607015AFrance Updates Exam Rules for Statutory Auditor Certification
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This order changes how candidates are assessed for France’s statutory auditor qualification. Candidates for the aptitude certificate must now submit a CV, along with identity information, before the oral admission interview so the jury and the national auditors’ body can review their background in advance. It also tightens exam scoring rules. A score below 6 out of 20 in the interview is now disqualifying, while candidates may carry forward scores of 10 or above for three consecutive exam sessions if they ask to do so. The order also reshapes the jury, reducing its size and setting four-year renewable terms with staggered renewal.
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Key Changes
- Candidates for the statutory auditor aptitude certificate must submit a CV and identity document before the oral admission interview.
- A score below 6 out of 20 in the interview is disqualifying.
- Scores of 10 or above may be carried forward for three consecutive sessions at the candidate’s request.
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Obligations
What this law requires
Candidates for the certificat d'aptitude aux fonctions de commissaire aux comptes must submit to the jury a curriculum vitae describing their professional experience, academic background, and any other information useful for the oral interview.
The candidate's curriculum vitae and identity document must be communicated to the Compagnie nationale des commissaires aux comptes at least two weeks before the start of the oral admission interview.
A candidate who receives a score below 6 out of 20 in the oral interview must be eliminated from the aptitude certificate examination process.
A candidate may carry forward any score of 10 out of 20 or higher for three consecutive exam sessions if the candidate requests it.
If a candidate renounces the carry-forward of a score, that renunciation is final and cannot be reversed.