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Certification of the French central government’s financial statements for 2017
The Cour des comptes – France’s supreme audit institution – hereby issues its audit opinion on the French central government’s financial statements for 2017, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). The Cour des comptes certifies that the French centr...
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The national union for the blind and visually impaired - Fiscal years 2012 to 2016
In an opinion published in 2014, the Court indicated that the use of funds resulting from appeals to public generosity issued by the National Union for the Blind and Visually Impaired (Unadev) was not consistent with the objectives presented by the association. The principal objective of this audit ...
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COUR DES COMPTES -
Cinema and audiovisual production
On 2 April 2014, the Cour des comptes issued a public report on Cinema and audiovisual production support, changes needed. The policy of providing public aid for cinema and audiovisual production was introduced in the late 1950s for cinema projects and in the 1980s for the audiovisual sector. The em...
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COUR DES COMPTES -
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 -
Related institutions
Two institutions are linked to the Cour des comptes : the Council of Mandatory Contributions (CPO) and the High Council of public finances (HCFP). The Council of Mandatory Contributions The High Council of public finances Council of Mandatory Contributions « Le Conseil des prélèvements obligatoire... -
ICC - International Criminal Court
The First President of the French Cour des comptes has been appointed as the External Auditor of the International Criminal Court (ICC), on 21 December 2011, for a four-year mandate (financial years 2012-2015) and two additional two-year mandate (financial years 2016-2019), and finally extended to... -
Standards & ethics
Article 38 of Act no. 2011-1862 of 13 December 2011, codified in Articles L. 112-8 and L. 112-15 of the Financial Jurisdictions Code, provides that members of the Cour des comptes and of the Regional and territorial chambers of accounts (RTCAs) “are bound to comply, while carrying out their duties, ... -
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... -
External auditing of international organizations
Why does the Cour des Comptes audit international institutions? The role of the Cour des Comptes is to ensure the proper use of public funds, in accordance with article 15 of the Declaration of the Rights of Man and of the Citizen: "Society has the right to hold any public official accountable for ... -
TOP Congrès : a conference for TOP young people
On 28-29 June, the Association of Supreme Francophone Audit Institutions (AISCCUF) organised the first AISCCUF conference for young people. Approximately 50 people under 45 years of age with less than 5 years of experience attended; they were extremely motivated and came from more than 20 different ...
COUR DES COMPTES