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ARTICLE · 01 JUNE 2026

Artificial Intelligence In Statutory Audit: The French Regulatory Perspective

GGI | Global Alliance
GGI | Global Alliance
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France's audit profession is navigating the integration of artificial intelligence into statutory audits, balancing efficiency gains with strict professional standards. The regulatory framework, shaped by the CNCC and the EU AI Act, emphasizes controlled deployment while maintaining human oversight and auditor accountability. As audit missions expand to include sustainability reporting, firms face both opportunities and heightened liability risks in this evolving landscape.

FranceAccounting and Audit
Carole Hong Tran (FIDAG)
Carole Hong Tran (FIDAG)
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In France, artificial intelligence (AI) in statutory audit is accepted as a tool to enhance efficiency, particularly in data analysis, but remains subject to strict professional, ethical, and legal standards.

The French audit profession, through the Compagnie nationale des commissaires aux comptes (CNCC), has explicitly addressed these issues in its report Repenser la chaîne de confiance à l’ère de l’intelligence artificielle, published in December 2024. The report highlights both the opportunities offered by AI and the risks it creates, including confidentiality breaches, unreliable outputs, and governance challenges. The CNCC therefore promotes a controlled deployment of AI, supported by internal policies, good practices, and dedicated guidance for audit firms (CNCC, 26 June 2025).

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