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History
The Cour des comptes is an emanation of the curia regis, the king’s court. In the Middle Ages, it was convened in the sovereign’s residence, on the Ile de la Cité, in Paris, a building which is now the law courts and Sainte-Chapelle. History The construction of the Palais Cambon The present-day Hi... -
Cour des comptes
The Cour des Comptes is the supreme body for auditing the use of public funds in France. It is independent from the Government and Parliament. It has financial jurisdiction and is in charge of auditing, issuing rulings and certifying the State and Social Security accounts, as well as contributing to... -
Glossary
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Aisccuf : Organisation of French-speaking supreme audit institutions. Annual public report : Document produced yearly presenting some of the findings (see Insertion) which the Cour des comptes has decided to make public. These find... -
Certification of the French general social security system financial statements for 2016
The Cour des comptes – France’s supreme audit institution – hereby issues its eleventh audit opinion of the French general social security system financial statements for the year 2016. The fact that the Cour des comptes confirms that these financial statements present a reliable, true and fair view...
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COUR DES COMPTES -
Central government's general accounts: ten years on - A new step beckons
The provisions contained in the Constitutional Bylaw on Budget Acts (LOLF) of 1 August 2001 included the introduction of general accounts within central government’s accounting system. This reform was designed to address the inability to faithfully record central government’s assets, report all of i...
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COUR DES COMPTES -
Local public finances
The Cour des comptes has published its sixth annual report, produced jointly with the regional courts of audit, on the financial position and management of local authorities and their public institutions. It offers a new analysis of the impact of the decrease in state funding over the 2014-2017 peri...
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COUR DES COMPTES -
Pupils’ individual monitoring
On 4 March 2015, the Cour des comptes issued a public report devoted to pupils’ individual monitoring: an ambition to be reconciled with the organisation of the education system. The target enshrined by the Law of 23 April 2005 and later reaffirmed by that of 8 July 2013, is to bring 100% of student...
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COUR DES COMPTES -
Adapting corporate tax to an open economy
In an economic environment where capital, companies and high-skilled individuals are mobile, multinational firms are looking for tax optimisation and there is fierce tax competition between countries to attract companies, deeper European integration and the combating of tax avoidance and optimisatio...
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COUNCIL OF MANDATORY CONTRIBUTIONS -
Council of Mandatory Contributions (CPO)
Retrouvez les publications et les actualités du Conseil des prélèvements obligatoires -
High-speed rail : a model extended beyond its relevance
In October 2014, the Cour des comptes issued a public report devoted to High-speed rail : a model extended beyond its relevance. The history of high-speed rail in France is the history of the convergence, 30 years ago of an avant-garde technology with a large public. Indeed, many French people have ...
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COUR DES COMPTES