Other Audit Missions

Christophe Bourgognon

Partner – CPA, Statutory Auditor & Financial Valuation Expert


Jean-François Mallen

Partner – CPA & Statutory Auditor.

Lyon - Bourg-En-Bresse

Frédéric Velozzo

Partner – CPA & Statutory Auditor.



The auditing, or statutory auditor, is a legal audit mission that consists of checking the sincerity and conformity of a company’s annual accounts. In France, the statutory auditor is mandatory for certain companies, such as Public Limited Companies (PLC) and Partnership Limited by Shares, as soon as they exceed certain financial thresholds, as mentioned above.

The statutory auditor is a mission entrusted to a professional auditor who is independent of the company. Its objective is to guarantee the reliability of the financial information published by the company and to ensure that it complies with the accounting and tax rules in force. The auditor therefore performs an audit of the annual accounts, the accounting and financial documents of the company, as well as the internal control systems.

The auditor then issues an opinion on the fairness and regularity of the annual accounts. He may also make recommendations to improve the quality of the company’s accounting and financial processes. The auditor’s report is communicated to the company’s shareholders at the annual general meeting and filed with the clerk of the commercial court.

In summary, the statutory auditor is a legal audit mission that is compulsory in certain cases, which allows to guarantee the reliability and the conformity of the annual accounts of a company. This mission is entrusted to a professional auditor who is independent of the company and results in the drafting of a report intended for the shareholders and filed with the clerk of the commercial court.


Managers, shareholders, investment funds, companies, banks… Do you want to raise funds? Restructure your group of companies? Reorganize your shareholding?


The AURYS GROUP teams accompany you as a statutory auditor to secure these operations and meet the legal obligations.

In addition to the auditing of accounts, there are other auditing missions that can be entrusted to an auditor and in particular :



  • Control the absence of overvaluation of the contributions, guarantee the fairness in case of exchange of shares and verify the accounting and financial terms of the contribution, merger and demerger operations.
  • Assessing the particular financial and political advantages that would be conferred on a category of shareholders.
  • Assessing the justification for the valuations used and the information presented to the meeting in the context of capital transactions.

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