A series of texts, including the code of professional ethics, rule the independence of the auditors.
The French national association of statutory auditors (compagnie nationale des commissaires aux comptes) fulfils a normative role, while the French High Council of Statutory Auditors (Haut Conseil du Commissariat aux Comptes) is in charge of ensuring auditors' compliance with the code of ethics and the rule of independence.
Work standards (NEP)
The professional French auditing standards, called Normes d’exercice professionnel or NEP, are an adaptation of the international auditing standards. They are approved by the Ministry of Justice, the profession supervisor.