H3C becomes H2A, with effect from 1 January 2024

The H2A (Haute Autorité de l'Audit) succeeds the H3C (Haut Conseil du Commissariat aux Comptes) as the regulatory authority for the profession of statutory auditor and the professionals who will certify the sustainability reports of companies in France (Order no. 2023-1142 of 6 December 2023 transposing the European CSRD directive). The H2A will therefore become the regulator for all those involved in extra-financial auditing, including, of course, the statutory auditors.

This change, notes the institution, reflects the broadening of its remit, including the certification of sustainability information, and the integration of new professionals such as independent third-party organisations (or ITOs).

Statutory auditors will be required to obtain a sustainability certificate in order to be included on the list of auditors authorised to certify sustainability information. To obtain this visa, professionals will have to complete a 90-hour training course.

The law entrusts the H2A with the task of approving these courses and the training organisations that meet certain conditions.

Last October, a documentvalidated by the Collège, has been published, stresses H2A. It covers all the subjects that a statutory auditor or sustainability auditor needs to know in order to carry out his or her assignment properly.. It also specifies the criteria that training organisations must meet.