Haut Conseil du Commissariat aux Comptes (H3C- French High Council of Statutory Auditors)

Eexternal Authority in charge of the control to the profession, the Haut Conseil du Commissariat aux Comptes (High Council of the Statutory Auditor) contributes to a better transparency of the function of statutory auditors and strengthening its control. Established with the Attorney General, it oversees the occupation with the help of the Compagnie Nationale des Commissaires aux Comptes (National Society of Auditors).