Previously reserved for accounting and management sectors, the certificate of aptitude for the post of auditor (CAFCAC) is now accessible to all candidates holding a master's degree, whether finance, legal or engineering experts. This opening up of the profession is, on the one hand, a response to the development of the profession, since an auditor is more likely to analyse extra-financial data and, on the other, the average age is 53 years old. Close to one half of the workforce is expected to be renewed in the coming decade.