Appointing a statutory auditor
The three thresholds and the two-out-of-three rule, what certification really attests — and what it does not —, then the six-year mandate against the three-year one. Three modules following a growing French company. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on September 7, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Keeping and closing my accounts· Step 5 of 12· Next step: Straight-line and declining-balance depreciation
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- State the three thresholds and the two-out-of-three rule.
- Place the year from which the obligation actually applies.
- Recognise the reduced thresholds that bind controlled companies within a small group whose parent is itself required to appoint an auditor.
- Measure what failing to appoint costs when appointment was due.
- Name the three qualities certification attests.
- Tell an opinion on the accounts from a judgement on management.
- Know that the articles were renumbered on 1 January 2024.
- Place the risk report that some mandates add.
- Tell the ordinary six-year mandate from the voluntary three-year one.
- Know who may request a voluntary appointment.
- Understand the principle of proportionate procedures.
- Place the two professional standards revised in 2026.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountThe thresholds, and the moment they biteWhat you will be able to do
- State the three thresholds and the two-out-of-three rule.
- Place the year from which the obligation actually applies.
- Recognise the reduced thresholds that bind controlled companies within a small group whose parent is itself required to appoint an auditor.
- Measure what failing to appoint costs when appointment was due.
- Module 29 minIncluded in the full courseWhat certification says, and what it does notWhat you will be able to do
- Name the three qualities certification attests.
- Tell an opinion on the accounts from a judgement on management.
- Know that the articles were renumbered on 1 January 2024.
- Place the risk report that some mandates add.
- Module 39 minIncluded in the full courseSix years, three years, and a proportionate engagementWhat you will be able to do
- Tell the ordinary six-year mandate from the voluntary three-year one.
- Know who may request a voluntary appointment.
- Understand the principle of proportionate procedures.
- Place the two professional standards revised in 2026.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.