H3C - Haut Conseil du Commissariat aux Comptes

The Haut Conseil du Commissariat aux Comptes (H3C) is the French public oversight body for the statutory auditing profession. Established by the Financial Security Law of August 1, 2003, it operates as an independent public authority. Its primary missions are to ensure the proper application of professional standards, supervise the initial and continuing education of auditors, and conduct inspections of audit firms. The H3C is also responsible for issuing opinions on professional standards and a code of ethics, as well as imposing sanctions in cases of misconduct, thereby guaranteeing the quality and reliability of statutory audits in France.