The French prudential supervision and resolution Authority (ACPR) should be informed of any new appointment of auditors of the institutions which are under its supervision (credit institutions, investment firm, payment institutions, e-money institution, insurance companies, mutual societies, pension institutions…). The ACPR should also be informed of renewal of appointments of auditors as well as any changes occurred during the mandate of the auditors (resignation, change of signatory ...).

The information to be transmitted to the General Secretariat of the ACPR and the transmission format are provided by Instruction n° 2016-I-07 (updated by instruction n° 2018-I-03 and n° 2018-I-04).

As of January 1st, 2020, all supervised institutions mentioned in article 1 of instruction n ° 2016-I-07, without distinction, will be able to complete a dedicated entry form via the "OneGate" portal of the Banque de France, accessible at the following address https://onegate.banque-france.fr.

The Compagnie Nationale des Commissaires aux Comptes (CNCC) and the ACPR have produced a guidebook (below) for auditors of the entities under the control of the ACPR. This guide prepared in October 2014 will be updated in order to take into account the abolition of the prior opinion of the ACPR on the appointment of auditors as of 01/01/2016, following article 18 of Ordinance n° 2015-1682.

• Guidebook
• 2014/10/31 release