Artificial intelligence in statutory audit: The French regulatory perspective

The French audit profession, through the Compagnie nationale des commissaires aux comptes (CNCC), has explicitly addressed these issues in its report Repenser la chaîne de confiance à l’ère de l’intelligence artificielle, published in December 2024. The report highlights both the opportunities offered by AI and the risks it creates, including confidentiality breaches, unreliable outputs, and governance challenges. The CNCC therefore promotes a controlled deployment of AI, supported by internal policies, good practices, and dedicated guidance for audit firms (CNCC, 26 June 2025). 

At the European Union level, the AI Act (Regulation (EU) 2024/1689, adopted on 13 June 2024 and entered into force on 01 August 2024) establishes a risk-based regulatory framework. Its objective is to ensure trustworthy AI while protecting fundamental rights and safety (EU AI Act Service Desk, 2024). Although statutory audit is not specifically targeted, audit firms using AI tools are considered “users” and must ensure human oversight, transparency, and appropriate risk management. 

In France, the regulatory environment is further strengthened by the Haute Autorité de l’Audit (H2A), created in 2024 as the national regulator of statutory auditors and sustainability assurance professionals (H2A, institutional framework). The H2A supervises compliance with professional standards, reinforcing requirements relating to audit quality, internal control, and accountability. 

The CNCC also stresses that AI must remain an “augmentation tool” supporting the auditor, without replacing professional judgment. Maintaining reliability, traceability, and security of audit evidence is essential to preserve trust in financial information (CNCC event, 11 March 2026). This reflects a broader consensus within the profession that human expertise remains central to audit quality, even in a highly automated environment.

For statutory auditors, these developments have major implications. The expansion of audit missions, notably to sustainability reporting, increases the volume and complexity of data, and encourages the use of AI tools. However, it also heightens exposure to liability: errors resulting from insufficient control of AI outputs may engage the auditor’s responsibility.

Finally, strict independence rules – particularly for public-interest entities – limit the ability of audit firms to design or implement AI systems directly linked to financial reporting, where such services could create self-review risks.

In summary, French regulation advocates a supervised use of AI. Its use is encouraged to enhance audit quality and efficiency, but always under human control and within the legal framework. The statutory auditor remains responsible for their opinion, with AI strictly subordinate to human expertise.

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Carole Hong Tran is a Partner with FIDAG, a French Chartered Accountant, and an ACCA member, with considerable expertise in statutory audit and due diligence operations.