In which cases does an association have to use an external auditor?

Verified 07 August 2026 - Public Service / (Prime Minister)

Depending on its activity, resources or statutes, an association, organization or foundation may be required to designate a auditor. This obligation ensures that the accounts are audited in certain situations provided for by law. We present you the information to know.

An association must appoint at least one auditor and one alternate if it presents one the following characteristics:

She gets at least €153,000 public subsidies (except European subsidies)
It benefits from donations whose annual amount exceeds €153,000 and entitling donors to a reduction in income tax or business tax
It has an economic activity that meets 2 of the 3 following criteria: at least 50 employees, at least €3 100 000 excluding turnover or resource tax, at least €1 550 000 balance sheet total
It issues bonds
Its financial resources exceed €200,000 and who pay from 1 to 3 executives
It is empowered to grant loans for the creation, development and takeover of small companies or for the implementation of integration projects by natural persons
It raises funds for the participation of employers in the construction effort
It is an accredited air quality monitoring association (AASQA)
It is an association that manages a solidarity fund for housing
It is an association subscribing to a popular retirement savings plan (Perp)
It is a national professional association of military personnel with resources greater than €230,000.

FYI

Even if the law does not oblige them, an association may provide in its statutes for the use of an auditor.

The thresholds of €153,000 applicable to public subsidies and donations qualifying for a tax reduction shall be assessed separately.

Example: an association that receives €100,000 public subsidies and €80,000 of donations is not obliged to appoint an external auditor under these thresholds.

An external auditor must be appointed in the case of one the following bodies:

Federation (national, regional, departmental, interdepartmental) of hunters
Sports Federation
Apprentice training center
Some horse racing businesses
Union and federation of health professionals
Groupement de coopération sanitaire and Groupement de coopération sociale et médico-sociale
Training organization that meets 2 of the 3 following criteria: at least 3 employees, at least €153,000 excluding turnover or resource tax, at least €230,000 balance sheet total
Approved Joint Collecting Body for Continuing Education Funds
Lawyers' Financial Settlement Fund (Carpa) for Legal Aid
Trade union of employees or employers and their union and association of employees or employers whose resources exceed €230,000
Supplementary pension institution and federation of supplementary pension institutions
Provident institution.