French Audit Update 2025: Focus On Sustainability And Digitalisation

The year 2025 is a landmark period for the French statutory audit profession (Commissariat aux Comptes), defined by the profound impact of European legislation and heightened regulatory scrutiny from the Compagnie Nationale des Commissaires aux Comptes (CNCC), the Autorité des Marchés Financiers (AMF), and the Haute Autorité de l'Audit (H2A).

The most critical development is the implementation of the Corporate Sustainability Reporting Directive (CSRD). This mandates the audit (assurance) of sustainability information, transforming the scope of the auditor's mission. The H2A has made supervision of these new sustainability assurance missions a central pillar of its 2025 control program, requiring auditors to demonstrate competence and independence in this complex, evolving domain. The profession, guided by the CNCC, is actively issuing standards and training to manage the integration of financial and non-financial data auditing under the new DDADUE Law.