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French Statutory Auditor (CAC) Audit

Runs a 7-phase, NEP-compliant statutory audit of a French company's annual accounts and issues a structured audit report with an opinion.

Data & AnalyticsAdvanced★ 2,403⑂ 185AI score 8/10Last updated: Aug 10, 2026

What it does

Reproduces the work of a French commissaire aux comptes, following CNCC's NEP standards and the French chart of accounts (PCG, ANC 2014-03).

  • 7-phase audit program: entity understanding & planning → FEC (accounting entries file) integrity checks → balance sheet → income statement → trial balance/general ledger → tax return forms (2033-A to E, 2572-SD) → cross-cutting controls and opinion
  • FEC validation: 18 mandatory pipe-delimited columns, debit = credit balance, continuous entry numbering, AAAAMMJJ date format, PCG-valid account numbers
  • Materiality thresholds: 5% of pre-tax operating profit, or 1–2% of revenue for small entities
  • Bundled reference data: data/pcg_YYYY.json (full chart of accounts) and data/nomenclature-liasse-fiscale.csv (tax-form box codes) for cross-checking
  • Standard report template: opinion type (unqualified / qualified / refusal), basis for opinion, per-phase control summary table, recommendations, documents examined

It refuses to start without minimum context (legal name, SIREN, legal form, tax regime, fiscal year) and explicitly asks the user rather than guessing.

Who it's for

  • Founders running a French entity (SAS, SARL...) who want a self-review before closing the books
  • French accountants and bookkeepers needing an assistant for year-end review
  • SaaS/platform businesses that must verify deferred revenue (PCA) and odd credit balances on account 411

Example uses

  1. "Audit my 2024 FEC file" → a list of column-format, balance and entry-numbering anomalies plus a Phase 2 conclusion.
  2. "Reconcile the balance sheet with form 2033-A" → box-by-box comparison, assets = liabilities check, accumulated depreciation review.
  3. "Recompute deferred revenue on annual subscriptions and write the audit report" → a markdown report with opinion, observations and recommendations.

· · · Install guide · · ·

Try it now, no install

Paste this into Claude to use the skill without installing anything.

Read the instructions in this file and follow them to help me:
https://raw.githubusercontent.com/romainsimon/paperasse/HEAD/commissaire-aux-comptes/SKILL.md

What I want: (describe your task here)

If Claude can't open the link, open it yourself and paste the contents instead.

↓ If it works for you, download the ZIP below and install it. Then it runs on its own — no pasting each time.

Install in the Claude app (no terminal)
  1. Download the ZIP with the button below.
  2. In Claude, open Settings → Capabilities and turn on 'Code execution and file creation'. (one time)
  3. Go to Customize → Skills → + → 'Upload a skill' and upload the ZIP.
↓ Download ZIP
Install in Claude Code

Let Claude do it — paste this into Claude Code

Install the skill I found on Claude Skill Mart.
Copy the commissaire-aux-comptes folder from the GitHub repo romainsimon/paperasse into my ~/.claude/skills/commissaire-aux-comptes/.
When it's done, tell me in one line what this skill can do.

Install with a command instead

git clone https://github.com/romainsimon/paperasse.git && mkdir -p ~/.claude/skills && cp -r paperasse/commissaire-aux-comptes ~/.claude/skills/

⚠ This is a third-party skill. Check the source repository before installing.

  1. Open a terminal.
  2. Clone the repository: git clone https://github.com/romainsimon/paperasse.git
  3. Create the skills folder: mkdir -p ~/.claude/skills
  4. Copy the skill: cp -r paperasse/commissaire-aux-comptes ~/.claude/skills/
  5. Verify that the data/ folder and company.example.json were copied along with it.
  6. Copy company.example.json to company.json and fill in legal name, SIREN, legal form, tax regime and fiscal year dates.
  7. Restart Claude Code and ask something like "audit my annual accounts" or mention "commissaire aux comptes" to trigger the skill.
  8. Place the files to be audited (FEC, balance sheet, income statement, trial balance) in your project folder so Claude can read and cross-check them.
View source on GitHub ↗License: MIT