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29/05/2013 PROFILE > Commissaire aux comptes

CICE certification by an auditor

As part of the implementation of the CICE (Competitiveness and Employment Tax Credit), auditors may now provide a certification to companies wishing to benefit from pre-financing under this plan. This new duty for auditors is described in the Professional Standard NEP 9030. It anticipates that the CICE certification issued by the auditor shall complete the file established by the company. It is also incumbent upon the auditor to verify the consistency of accounting information, and compliance of the status of the company and of the methods of calculation presented by the company to benefit from CICE pre-financing in 2013. A certification template, which will vary according to the company's request, has been proposed by the National Company of Auditors.

To find out more, visit: www.cncc.fr