In which cases does an association need to have recourse to an auditor?

Verified 01 March 2022 - Directorate of Legal and Administrative Information (Prime Minister), Ministry for Associative Life

The role of the auditor is to verify that the operating and financing rules have been complied with by the accountant or accounting department which drew up the accounts. His appointment may be mandatory or optional depending on the situation. The rules for designating the auditor differ depending on whether the organization is an association, an organization (e.g. sports federation or hunters) or a foundation.


An association shall appoint at least one auditor and one alternate if it has any of the following characteristics:

  • At least she gets €153,000 public subsidies (excluding European subsidies)
  • It receives donations in excess of the annual amount €153,000 and entitling donors to a reduction in income tax or business tax
  • It has an economic activity that meets 2 of the following 3 criteria: at least 50 employees, at least €3,100,000 excluding turnover or resource tax, at least €1,550,000 balance sheet total
  • It issues bonds
  • Its financial resources exceed €200,000 and who pay from 1 to 3 managers
  • It is empowered to grant loans for the creation, development and take-over of small companies or for the implementation of integration projects by natural persons
  • It raises funds for the participation of employers in the construction effort
  • It is an approved air quality monitoring association (AASQA)
  • It is an association that manages a housing solidarity fund
  • It is an association that subscribes to a popular retirement savings plan (Perp)
  • It is a national professional association of military personnel with more than €230,000

Even if they are not required by law, an association may provide in its statutes for the use of an auditor.


An auditor shall be appointed for one of the following bodies:

  • Federation (national, regional, departmental, interdepartmental) of hunters
  • Sports Federation
  • Apprenticeship Training Center
  • Certain horse racing businesses
  • Union and federation of health professionals
  • Groupement de coopération sanitaire and Groupement de coopération sociale et medico-sociale
  • Training organization that meets 2 of the following 3 criteria: at least 3 employees, at least €153,000 excluding turnover or resource tax, at least €230,000 balance sheet total
  • Accredited Joint Collector of Continuing Education Funds
  • Lawyers' Monetary Fund (Carpa) for Legal Aid
  • Trade union of employees or employers and their union and association of employees or employers whose resources exceed €230,000
  • Supplementary pension institution and federation of supplementary pension institution
  • Provident institution


A foundation shall appoint at least one auditor and one alternate if it:

  • Foundation recognized as being in the public interest
  • Company Foundation
  • Endowment funds with resources exceeding €10,000 at year-end

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