Country profile

France

14 entries from 9 of our maps, in one place. Open a map to see France beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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IFIAR member

Haute Autorité de l'Audit (H2A)

PAO: Ordre des experts-comptables · ~6800 registered audit firms · ~12000 registered auditors · IFIAR member. H2A replaced H3C in 2023. Compagnie Nationale des Commissaires aux Comptes (CNCC) is the mandatory PAO

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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ESRS (EU)

ESRS

Large PIEs; also pre-existing DPEF obligations · FY 2024 (Wave 1) · France had DPEF (NFRD-based) since 2018

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Compagnie Nat. des Commissaires aux Comptes (CNCC)

IFAC member · Accountancy Europe · Founded 1969

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

DATA INPI – National Business and Companies Register

All commercial companies (SA, SAS, SARL, etc.); simplified for small SARLs · Annual accounts filed with commercial court; some free, detailed accounts fee-based

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$50,000 and over

Accountant: $67,762 a year

  • Accountant: $67,762 a year (official occupational statistics)
  • External auditor: $48,091 a year (modelled estimate)
  • Average for all jobs: $47,148 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Audit quality

ISQM adoption

  • Evidence: Structural inference — inferred from an institutional gap the source describes
  • Scope: Statutory audit

IFAC indicates that ISQM 1 is optional for some firms and formal enforceable adoption of ISQM 2 remains unconfirmed.

Source: Member Country | IFAC (professional framework profile)

Annual Report Awards

National & global awards for the best annual reports and corporate reporting

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Global

Transparency Awards

Labrador · Annual reporting suite; universal registration document; Form 10-K; sustainability/ESG report; IR website; code of conduct · Large listed companies/issuers assessed in national or market-specific transparency benchmarks

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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High income · over $14,005

$48,986

GDP per capita (current US$), 2025 · High income · over $14,005

Accounting History

Milestones in accounting and auditing, from clay tokens to sustainability reporting

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Accounting firms1945 · Rouen · Accounting Firms

Robert Mazars starts his practice

Mazars begins near Rouen, developing into an international integrated partnership.

Profession & education1947 · Paris · Profession

International Congress of Accountants resumes

Postwar international professional cooperation resumed through global accountancy congresses, paving the way for later international institutions.

Accounting firms1995 · Paris · Accounting Firms

Mazars merges with Guérard Viala

The combination establishes the Mazars CARL partnership with equal partner participation. Map location: representative participating-firm hub, not a verified merger venue.

Auditing & governance2006 · Paris · Audit oversight

IFIAR initiative begins

Independent audit regulators began organizing international cooperation that led to the International Forum of Independent Audit Regulators.

Sustainability & integrated reporting2017 · Paris · Sustainability

TCFD final recommendations

The Financial Stability Board's TCFD issued widely adopted recommendations for climate-related financial disclosures centered on governance, strategy, risk and metrics.

Business opportunities

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