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Quality control
Quality control of the auditing profession falls under the responsibility of the CNCC's Regional Councils, who have developed a peer review system for members registered with their designated regional institute. The Regional Council selects the auditors to carryout the quality control, under the denomination of « contrôleurs article 66 », named after the section of company law which regulates the statutory audit profession. Each Regional Council appoints a member from its Board to supervise the control function at regional level. Reviews are carried out on individually registered auditors as well as the organisation of the audit firms in which they practice.
As a result of pressure from the COB, the French stock exchange watchdog, a separate external quality control function is directed at auditors of listed companies on a national level. This is also conducted as a peer review.