{"id":24980,"date":"2020-09-07T20:31:58","date_gmt":"2020-09-07T19:31:58","guid":{"rendered":"https:\/\/www.houdart-ac.fr\/audit-legal-et-contractuel\/"},"modified":"2026-09-03T16:29:40","modified_gmt":"2026-09-03T15:29:40","slug":"legal-and-contractual-audits","status":"publish","type":"page","link":"https:\/\/www.houdart-ac.fr\/en\/our-services\/legal-and-contractual-audits\/","title":{"rendered":"Legal and contractual audits"},"content":{"rendered":"

[vc_row gap=”20″ content_placement=”middle” equal_height=”yes” css=”.vc_custom_1788121547462{padding-top: 40px !important;padding-bottom: 40px !important;}”][vc_column width=”2\/3″][vc_column_text css=”.vc_custom_1788445777958{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]<\/p>\n

Houdart A&C is a statutory audit firm based in Paris\u2019s 11th arrondissement. We work with family-owned companies and groups, as well as portfolio companies backed by investment funds, with operations in France and internationally.<\/p>\n

Our commitment is based on the personal involvement of our partners at every stage of the engagement, alongside experienced all team members who share their clients\u2019 entrepreneurial mindset, while strictly complying with professional standards and the Code of Ethics.[\/vc_column_text][\/vc_column][vc_column width=”1\/3″ css=”.vc_custom_1788121539706{padding-top: 40px !important;padding-right: 40px !important;padding-bottom: 40px !important;padding-left: 40px !important;background-color: #000A27 !important;border-radius: 4px !important;}”][vc_single_image image=”36438″ alignment=”center” css=”.vc_custom_1788121762728{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 10px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”][vc_column_text css_animation=”none” css=”.vc_custom_1788446345035{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}” el_class=”h5″]<\/p>\n

Houdart A&C is registered with the Paris Regional Association of Statutory Auditors (Compagnie R\u00e9gionale des Commissaires aux Comptes de Paris).<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” content_placement=”middle” css=”.vc_custom_1788118289709{padding-top: 40px !important;padding-bottom: 40px !important;background-color: #F0F0F0 !important;}”][vc_column css=”.vc_custom_1788111972918{margin-top: 0px !important;padding-top: 0px !important;}”][vc_column_text css=”.vc_custom_1788446355982{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]<\/p>\n

Why appoint Houdart A&C as your statutory auditor?<\/h2>\n

[\/vc_column_text][vc_column_text css=”.vc_custom_1788446370530{margin-top: 40px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]Our approach is based on a firm conviction: a high-quality audit results from a tailored approach, experienced teams, strong partner involvement and agility in execution.<\/p>\n

An audit goes beyond a review of the accounts. It requires consideration of the entity\u2019s operating environment and industry, together with an assessment of its procedures and internal controls. Our structured and constructive approach enables us to carry out this engagement within a relationship of trust with our clients.[\/vc_column_text][vc_column_text css=”.vc_custom_1788446379046{margin-top: 20px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 0px !important;border-right-width: 0px !important;border-bottom-width: 0px !important;border-left-width: 3px !important;padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #FFFFFF !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;}”]<\/p>\n

Whatever the nature of the audit engagement, Houdart A&C places particular emphasis on the technical expertise of all team members and the personal involvement of its partners.<\/span><\/p>\n

[\/vc_column_text][vc_column_text css=”.vc_custom_1788446390712{margin-top: 20px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]Although our primary <\/span>role as statutory auditor<\/span><\/a> is to certify separate or consolidated annual financial statements, we are also engaged to provide other services, including <\/span>due diligence<\/span><\/a>. We are also regularly appointed as statutory auditor on an ad hoc basis for specific assignments relating to capital transactions, business combinations or changes in legal form.<\/span><\/p>\n

Finally, you may also engage our firm to perform a contractual audit, the precise scope and terms of which will be defined jointly according to your needs.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” content_placement=”middle” css=”.vc_custom_1788112046092{padding-top: 40px !important;padding-bottom: 40px !important;background-color: #FFFFFF !important;}”][vc_column css=”.vc_custom_1788118400179{margin-top: 0px !important;padding-top: 0px !important;}”][vc_column_text css=”.vc_custom_1788446522150{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]<\/p>\n

Key figures<\/h2>\n

[\/vc_column_text][vc_row_inner css=”.vc_custom_1788118499599{margin-top: 40px !important;}”][vc_column_inner][vc_column_text]<\/p>\n

\n
80<\/span>
\nstatutory audit appointments
\n<\/span>
\nIn Paris and throughout France<\/span><\/div>\n
2<\/span>
\npartners
\n<\/span>
\nPersonally involved<\/span><\/div>\n
30+<\/span>
\nprofessionals<\/span>
\nExperienced and highly<\/span><\/div>\n<\/div>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” content_placement=”middle” css=”.vc_custom_1788118297684{padding-top: 40px !important;padding-bottom: 40px !important;background-color: #F0F0F0 !important;}”][vc_column css=”.vc_custom_1788118575986{margin: 0px !important;}”][vc_column_text css=”.vc_custom_1788446532374{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]<\/p>\n

Profile of clients that have appointed Houdart A&C as statutory auditor<\/h2>\n

[\/vc_column_text][vc_row_inner gap=”20″ equal_height=”yes” css=”.vc_custom_1788118606819{margin-top: 30px !important;}”][vc_column_inner width=”1\/2″ css=”.vc_custom_1788118329990{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #FFFFFF !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-radius: 4px !important;border-color: #D1D0D0 !important;}”][vc_column_text css=”.vc_custom_1788446601959{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]Our statutory audit appointments cover a broad range of entities, including industrial groups, technology companies, regulated professions, art-market businesses and family investment holding companies. Their annual revenues vary considerably, ranging from approximately \u20ac10 million to \u20ac750 million.<\/p>\n

They share the same expectations of quality, rigour and efficiency in the audit of their separate or consolidated annual financial statements.[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″ css=”.vc_custom_1788118348039{margin: 0px !important;padding: 20px !important;background-color: #FFFFFF !important;border: 1px solid #D1D0D0 !important;border-radius: 4px !important;}”][vc_column_text css=”.vc_custom_1788446617982{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]They expect genuine involvement from their statutory auditor in Paris. At Houdart A&C, our partners are their primary points of contact, and our clients value our ability to understand the challenges facing their business beyond a purely accounting perspective.<\/p>\n

We regard every statutory audit appointment as a mark of confidence in the quality of our services, requiring an impeccable ethical framework.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” content_placement=”middle” css=”.vc_custom_1788119567149{padding-top: 40px !important;padding-bottom: 40px !important;background-color: #FFFFFF !important;}”][vc_column css=”.vc_custom_1788118575986{margin: 0px !important;}”][vc_column_text css=”.vc_custom_1788446628633{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]<\/p>\n

The different engagements for which Houdart A&C is appointed as statutory auditor<\/h2>\n

[\/vc_column_text][vc_row_inner gap=”20″ equal_height=”yes” css=”.vc_custom_1788118606819{margin-top: 30px !important;}”][vc_column_inner width=”1\/2″ css=”.vc_custom_1788118329990{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #FFFFFF !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-radius: 4px !important;border-color: #D1D0D0 !important;}”][vc_column_text css=”.vc_custom_1788449345561{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”]<\/p>\n

Certification of separate and consolidated annual financial statements<\/h3>\n

As part of the statutory audit<\/a>, this engagement is intended to express an opinion on the regularity and reliability of the financial information made available to all of the company\u2019s stakeholders.[\/vc_column_text][vc_column_text css=”.vc_custom_1788446693019{margin-top: 20px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #F2F2F2 !important;}”]Our audit approach is based on:<\/p>\n