Chartered Accountant & Statutory Auditor — Provence-Alpes-Côte d'Azur Institute of Chartered Accountants · CRCC Aix-Bastia
An independent statutory auditor based in Aubagne, I also practise at Cabinet Exprim in Vitrolles and Cabinet Nazzaroli Barthélemy et Associés in Auriol. I support SMEs, associations and corporate groups across Provence-Alpes-Côte d'Azur and throughout France, in both their legal obligations and exceptional transactions.
Every engagement starts with the same question: what really matters to you in these accounts?
— Franco NazzaroliAbout me
A qualified chartered accountant, I have practised as a statutory auditor for over 25 years — first within national and international audit firms, then as an independent practitioner. My engagements have covered the full accounting and financial cycle of the companies I audit: annual financial statements, tax filings, interim reporting, as well as reviewing management and tax consolidation procedures.
I have also audited monthly US GAAP reporting for French subsidiaries of foreign groups, and taken part in IFRS consolidation engagements. In statutory and contractual audit work, I have certified the accounts of organisations ranging from family businesses to listed companies, and carried out international engagements for the European Commission and the World Bank. I have also served as statutory auditor for professional football clubs playing in France's National 1 division, as part of the financial oversight required by the DNCG, and taken part in statutory audit engagements for social housing organisations (HLM) and mutual insurers governed by Book II of the French Mutual Insurance Code. My audit background is complemented by a knowledge of international tax practice, gained in particular within the British tax administration (HMRC). This dual perspective continues to shape how I approach every engagement.
I also head Cabinet Exprim in Vitrolles and Cabinet Nazzaroli Barthélemy et Associés in Auriol, a multidisciplinary organisation that lets me bring several perspectives to every file, drawing on complementary expertise in accounting and tax alongside audit.
Our services
Statutory audit, contractual audit, contribution audits: whether your need arises from a legal obligation or a voluntary approach, the method stays the same.
Annual certification of your statutory and consolidated accounts, carried out in accordance with French auditing standards (NEP) and the profession's code of ethics — from understanding your business to issuing the audit report. A progress review is scheduled before year-end, to anticipate issues rather than discover them once the accounts are closed.
An independent audit requested by your shareholders, financial partners or governing body, outside any legal requirement — useful ahead of a fundraising round, a sale, or to reassure a third party about the reliability of your accounts. The scope and procedures are defined together, based on what the report's recipient needs to know.
Assessment and certification of the value of contributed assets during a merger, demerger or capital increase in kind — a guarantee of fairness between the parties involved. The report is delivered within the timeframe required by the transaction, which is often tight.
Transformation audits, standalone contributions in kind, exceptional transactions: I step in whenever an independent third party is required by law or by your articles of association. Every engagement begins with a scoping discussion, to clarify exactly what my involvement will cover.
Assessment and certification of contributions of listed shares, notably on Euronext Paris, as part of a capital increase or restructuring. The contribution auditor verifies that the value adopted — often based on the market price (VWAP) and its liquidity — is not overstated, before the report is filed with the commercial court within the transaction's required timeframe.
Why work with me
No advisory work for my audit clients: my opinion is never influenced by another engagement or by the commercial relationship.
ref. code of ethicsEvery engagement follows professional auditing standards, from understanding the entity through to issuing the report — the same method applied for more than 25 years.
ref. NEP 315 → NEP 700A methodology adapted to the size and real challenges of your organisation, from associations to international groups reporting under IFRS or US GAAP.
ref. materiality thresholdEngagements carried out beyond French borders, including for the European Commission and the World Bank, with expertise in IFRS and US GAAP alongside French accounting standards.
ref. FR · IFRS · US GAAP standardsRegulated sectors
I have been a chartered accountant or statutory auditor for football clubs ranging from regional level up to National level, as part of the financial oversight required by the DNCG (France's National Directorate for Management Control). These engagements call for a dual expertise: standard auditing practice, alongside the specific accounting and regulatory requirements of football, notably player contract valuation, broadcasting rights, and financial fair-play obligations. I notably supported Aubagne FC in 2024, alongside my partner Jean-Jacques Mantegna, in preparing their case before the DNCG's Appeal Commission, as the club secured promotion to National 1, working closely with the club and the town of Aubagne.
I am also chartered accountant for FC Martigues, which played in Ligue 2 until 2025, and FC Berre, recently promoted to National 3, both handled by the Cabinet Exprim in Vitrolles with my partner Jean-Jacques Mantegna. I have also served as statutory auditor for Athlético Marseille (formerly GS Consolat) and FC Sète, which played in National 1, as well as Entente Sportive Pennoise, which played in CFA2 (National 3).
Beyond football, I am also statutory auditor for the Martigues Natation swimming association.
I have taken part in statutory audit engagements for social housing organisations, covering rental operations, construction and renovation programmes, and the long-term financial stability specific to the social housing sector.
For several years, I led the statutory audit team for SCP 04 and SA HLM04, working closely with the specific challenges of the social housing sector — rental balances, programme financing, and long-term asset management.
I have also taken part in statutory audit engagements for mutual insurers governed by Book II of the French Mutual Insurance Code, subject to prudential and accounting rules specific to the health and provident insurance sector.
My experience in the mutual insurance sector was built in particular with Mutuelle Servir, as chartered accountant, Groupe Opéra Mutualité, as contribution auditor, and Mutuelle des Étudiants de Provence, in audit work, alongside Jean-Marc Eyssautier. I have also been statutory auditor and engagement director for BTP Prévoyance and Agrica.
I am also approved by the ACPR (France's Prudential Supervision and Resolution Authority) as an "expert central", responsible for coordinating and overseeing real estate asset valuations for mutual insurers and insurance companies.
Our approach
Four phases, applied to every engagement, whatever the size of the organisation being audited.
Analysis of your business, your organisation and your internal control systems.
ref. NEP 315Identifying risk areas and determining the materiality threshold for the engagement.
ref. NEP 330Procedure testing, substantive testing and validation of annual or consolidated accounts.
ref. NEP 500Formulating the opinion and delivering the report, with a presentation to your governing body.
ref. NEP 700Our clients
Insights
A practical reference page, updated regularly : legal thresholds, key dates and regulatory news relevant to running your organisation. This information is provided for guidance only and does not replace personalised advice.
Appointment becomes mandatory when, at the close of a financial year, a company exceeds two of the following three thresholds : turnover ≥ €10M, total balance sheet ≥ €5M, headcount ≥ 50 employees.
For a subsidiary controlled by an entity already required to appoint a statutory auditor, the thresholds are lower : turnover ≥ €5M, total balance sheet ≥ €2.5M, headcount ≥ 25 employees.
An SA is subject to the same general thresholds as the other company forms listed above; it is not automatically required to appoint a statutory auditor solely because of its legal form.
Six years for a mandatory appointment, three years for a voluntary one. The auditor remains in office for the full term, even if the company later falls back below the thresholds.
Thresholds raised by 25% under decree No. 2024-152 of 28 February 2024 (inflation adjustment), unchanged since. The obligation is assessed at the close of a financial year. The two-financial-year condition applies when determining whether the company is no longer required to appoint an auditor at the expiry of the current term. If in doubt about your situation, please get in touch to check.
Within six months of the financial year-end (e.g. before 30 June for a 31 December year-end).
Within three months of the year-end for companies subject to corporate income tax (an additional period usually applies for electronic filing — check each year on impots.gouv.fr).
Within one month of approval of the accounts (two months for electronic filing).
Four quarterly instalments, each equal to 25% of the corporate income tax due for the previous year : 15 March, 15 June, 15 September and 15 December 2026.
Due by 15 May 2026 for financial years ended 31 December 2025.
Due by 5 May 2026 on paper, or 20 May 2026 for electronic filing.
Standard scheme : monthly or quarterly return on a company-specific mid-month date. Simplified scheme : annual reconciliation (CA12) due by 5 May 2026 for a 31 December 2025 year-end, with two half-yearly instalments in July and December.
For companies whose contribution exceeds €3,000, a 50% instalment is due by 15 June 2026, with the balance in December.
These dates apply to companies with a 31 December year-end. For any other year-end date, the calendar shifts accordingly — feel free to get in touch to work out yours.
2026 deadlines shown here are indicative, for a 31 December 2025 year-end; they change every year and depend on your tax regime. Always check the exact date applicable to your company in your professional account on impots.gouv.fr.
From 1 September 2026, all companies must be able to receive electronic invoices. Issuing e-invoices becomes mandatory on the same date for large companies and mid-sized enterprises, and from 1 September 2027 for SMEs, micro-businesses and small enterprises. Large companies and mid-sized enterprises will also have to transmit their transaction data to the tax authorities (e-reporting). Non-compliance penalty : a fine of €15 per invoice, capped at €15,000 per year.
Companies that remain subject to the CSRD must have their sustainability information assured by an authorised statutory auditor or an accredited independent third-party body. The H2A's guidelines, updated in January 2026, govern this sustainability assurance engagement. The revised NEP 9510, approved by the order of 20 April 2026, concerns the statutory auditor's procedures relating to the management report and the other documents accompanying the financial statements; it expressly does not govern the assurance of sustainability information itself. Directive (EU) 2026/470 of 24 February 2026 narrowed the CSRD's scope and simplified certain reporting requirements, so the applicable rules should be assessed for each reporting period.
The professional auditing standard on the audit of group accounts (including the use of component auditors' work) was approved by order of 29 October 2025 and published in the Official Journal on 4 November 2025. It applies to group accounts certification engagements for financial years starting on or after that date.
Since the reform stemming from the CSRD directive, the French Audit Oversight Authority (H2A) now also authorises sustainability auditors and independent third-party bodies, alongside statutory auditors — a development in the statutory audit landscape worth following closely in the coming years.
I remain available to review your current financial year with you — please don't hesitate to get in touch with any question about your situation.
News accurate as of July 2026 — the regulatory framework is updated regularly; visit h2a-france.org for the latest publications.
This information is updated regularly but does not replace personalised advice. For any question about your situation, please contact me directly.
Frequently asked questions
Appointment becomes mandatory when, at the close of a financial year, the company exceeds two of the following three thresholds: €10 million in turnover, €5 million in total balance sheet and 50 employees. The same general thresholds apply to public limited companies (SA). Lower thresholds may apply to certain controlled subsidiaries. Even below these thresholds, a voluntary appointment remains possible — please contact me to review your specific situation. See also the accounting & tax insights page.
The former meets a legal obligation and follows a strict process set out by professional auditing standards, with a six-year term. The latter is a voluntary approach, requested by your shareholders, your bank or a partner, with a scope defined freely according to your needs.
No. The two roles are incompatible for the same company: this is a strict ethical rule, designed to preserve the statutory auditor's independence from the accounts they certify.
Six years for a mandatory appointment, three years for a voluntary one. The auditor remains in office for the entire term, even if the company subsequently falls back below the thresholds.
It's a one-off engagement, separate from the annual mandate, which involves assessing and certifying the value of contributions in kind when a company is formed, during a capital increase, or in a merger — to guarantee fairness between the parties involved.
Fees are governed by a national scale, calculated based on the time required for the engagement — itself determined by the size and complexity of your organisation. Every engagement is quoted in detail before work begins.
Contact
An initial conversation to understand your organisation and scope the engagement, with no obligation.
Contact details
Legal information
Franco Nazzaroli — Chartered Accountant & Statutory Auditor
77 impasse du Roucas, 13400 Aubagne, France
SIRET: 513 942 052 00020
Email: contact@nazzaroli.fr — Phone: +33 6 84 63 20 59
Publication director: Franco Nazzaroli
Registered on the official list of statutory auditors maintained by the French Audit Oversight Authority (H2A) since 2001, under No. 6050093.
Member of the Regional Institute of Statutory Auditors of Aix-Bastia (CRCC).
Registered with the Provence-Alpes-Côte d'Azur Institute of Chartered Accountants.
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