Chartered Accountant & Statutory Auditor — Provence-Alpes-Côte d'Azur Institute of Chartered Accountants · CRCC Aix-Bastia
An independent statutory audit practice based in Aubagne, supporting SMEs, associations, corporate groups and public bodies across Aix-en-Provence, Marseille and the wider Provence-Alpes-Côte d'Azur region, through 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, primarily within national and international audit firms. 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 worked within the British tax administration (HMRC), an experience that adds to my understanding of international tax practices. I currently also head Cabinet Exprim in Vitrolles and Cabinet Nazzaroli Barthélemy et Associés in Auriol.
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.
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 standardsOur 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
Frequently asked questions
Appointment becomes mandatory once your company exceeds two of the following three thresholds over two consecutive financial years: €10 million in turnover, €5 million in total balance sheet, 50 employees. Public limited companies (SA) are subject to this requirement regardless of size, and the thresholds are lower for group subsidiaries. Even below these thresholds, a voluntary appointment is always possible — feel free to contact me to check your specific situation.
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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