Legal Framework & Strategy
Audit and You.
Beyond legal compliance, the certification of your accounts is a strong signal of trust sent to your financial partners. Here is a breakdown of the rules applicable to your structure.
The French Legal Landscape
French commercial laws (including the PACTE Act) have standardized the statutory auditor (CAC) appointment thresholds for all commercial entities (SAS, SARL, SA...). More recently, a February 2024 decree reevaluated these thresholds upward to account for European inflation.
The golden rule: Appointing a statutory auditor becomes mandatory if your company exceeds at least 2 of the 3 legal thresholds at the close of the fiscal year.
French Audit Thresholds (Decree n° 2024-152)
ALPE Audit: The Agile Solution
Are you below the thresholds but want to reassure investors, banks, or prepare for a funding round? A standard statutory audit (6-year mandate) is not your only option.
ALPE Mission (3 Years)
The Small Business Statutory Audit (ALPE) is a streamlined, tailored mandate designed for small and medium enterprises. It lasts only 3 years, adapts strictly to your risk map, and avoids heavy administrative burdens while delivering the exact same certification security.