External auditors
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 ...).
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The information to be transmitted to the General Secretariat of the ACPR and the transmission format are provided by Instruction n° 2016-I-07 of March 11th, 2016. This procedure comes into effect on April 1st, 2016.
The declarative form below (Annex 1 of the above instruction) is to be completed by the establishment and transmitted by email at info-cac@acpr.banque-france.fr both in Excel format (not signed) and in PDF format (fill in the Excel file and then print, sign and scan):
- Annex 1 : declarative form to be completed
For questions relating to the auditors, please contact the team in charge at : info-cac@acpr.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.
Mis à jour le : 19/03/2019 15:50