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French Statutory Auditor (CAC)

Runs a full French statutory audit of annual accounts across 7 NEP-based phases and produces a structured audit opinion report.

Data & AnalyticsAdvanced★ 2,317⑂ 170AI score 7/10Last updated: Jul 11, 2026

What it does

This skill reproduces the workflow of a French commissaire aux comptes, applying CNCC's NEP standards and the French chart of accounts (PCG, ANC 2014-03) through seven sequential phases:

  1. Entity understanding, risk mapping and materiality threshold
  2. FEC (electronic accounting ledger file) validation — 18 mandatory columns, debit/credit balance, sequence continuity, date format
  3. Balance sheet checks — depreciation, bank reconciliation, share capital vs. articles/Kbis
  4. Income statement checks — revenue cut-off, deferred revenue (PCA), corporate tax computation
  5. Trial balance and general ledger consistency
  6. Tax bundle checks (2033-A through 2033-E, 2572-SD)
  7. Cross-cutting controls, related-party agreements, subsequent events and the final opinion

It refuses to start without critical context (SIREN, legal form, tax regime) and ships with reference data (data/pcg_YYYY.json, tax-bundle nomenclature CSV) so account codes and form boxes are actually cross-checked.

Who it's for

  • Founders running a French SAS/SARL who want to self-review year-end accounts
  • Accountants and tax advisers serving French clients
  • SaaS/startups below the statutory audit thresholds who still want reasonable assurance

Examples

  • "Validate my 2024 FEC file" → flags unbalanced entries, wrong AAAAMMJJ dates and account numbers missing from the PCG
  • "Reconcile the balance sheet with the trial balance" → line-by-line comparison table with variances and likely causes
  • "Draft the audit report for FY2024" → Markdown report with a reasoned opinion (unqualified / qualified / disclaimer), phase-by-phase conclusion table and recommendations

· · · Install guide · · ·

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 && cp -r paperasse/commissaire-aux-comptes ~/.claude/skills/

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

  1. Open a terminal (Terminal on macOS, PowerShell or WSL on Windows).
  2. Create the skills folder if needed: mkdir -p ~/.claude/skills
  3. Clone the repository: git clone https://github.com/romainsimon/paperasse.git
  4. Copy the skill: cp -r paperasse/commissaire-aux-comptes ~/.claude/skills/
  5. Use company.example.json as a template to create a company.json with your entity details in your working folder.
  6. Put your FEC, balance sheet, income statement, trial balance and tax bundle files in the same folder.
  7. Run claude from that folder and ask: "Use the commissaire-aux-comptes skill to audit FY2024."
View source on GitHub ↗License: MIT