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Organization and Governance

The Council is an advisory body under the authority of the Minister of Finance and Public Accounts which publishes preliminary advice on all legislative texts concerning accounting issues applicable to any entity within its jurisdiction. It can also put forward new and innovative provisions regarding regulation of accounting standard on a national level. It also actively participates in international debates on public accounting. The Opinions are available to the public.

The Council is managed by a President appointed by the Minister of Budget and Public Accounts and any decisions are taken consensually by a Board “le College” made up of eighteen members of whom nine are statutory and nine are external experts. The President and the “College” are supported by four standing commissions and a steering committee. The four permanent commissions are as follows: “the Central Government and government-controlled organisations”, “Territorial authorities and local public agencies”, “Social security Organisations " and “International Accounting Standards”.

The Council has at its disposal a permanent team of specialists who report to the President and who are managed by a General Secretary. Marie-Pierre CALMEL has been appointed General Secretary of the Public Sector Accounting Standards Council on November 18, 2009.

Chairman on the Board

Michel PradaMichel PRADA

has been appointed Chairman of the Public Sector Accounting Standards Council on July 28, 2009. His mandate was officially reniewed on September 26, 2018, by decision of the Minister of Public Accounts (Journal Officiel, October 2, 2018).

The General Secretarial Department

The General Secretarial Department is under the authority of the president of the Council. It is run by a general secretary appointed by the president. It prepares the work and ensures the administrative functioning of the board.

The commissions may use the services of the General Secretarial Department.

The organisation of the General Secretarial Department is determined in the by-laws.

Marie-Pierre CALMEL has been appointed General Secretary of the Public Sector Accounting Standards Council on November 18, 2009.

Link to the members of the General Secretarial Department (PDF - 111.6 Ko)

The Board

The board is made up of the president of the Council and 18 members, including 9 ex officio members and 9 technical experts.

The board adopts opinions relating to draft standards and amendments submitted by the relevant authorities or at the board’s initiative. The opinions are published and passed on to the relevant authorities with an explanatory memorandum and the record of the discussions setting out minority views if requested by those who expressed such views. The board may issue recommendations on all standard-setting matters.

On behalf of the Council, the board may take part in international debate on standard-setting issues and reply to the various consultations on this subject.

The president represents the Council at national and international accounting standard-setters’ meetings. He may delegate this role to members of the Council or to the general secretary according to the nature and the subject of the meetings.

The board fixes the work plan annually. This plan sets out the subjects on which the development of standards is required either by the relevant authority or when considered necessary by the board. The work plan is drawn up by the General Secretarial Department, submitted to the advisory committee for comment and adopted by the board.

Link to the members of the Board (PDF - 113 Ko)

The Commissions

Four permanent commissions are responsible for preparing the decisions of the board:

  • the commission for “Central government and government-controlled organisations
  • the commission for “Territorial authorities and local public agencies
  • the commission for “Social security organisation"
  • the commission for “International Accounting Standards

Drafts submitted to the board are subject to prior examination by the commissions.The commission presidents, who are appointed by the president of the Council from among the members of the board after considering the opinion of the latter, report back to the board on the work of the commissions. The composition of the commissions is fixed by the Council’s by-laws according to the following requirements:

  • each commission comprises as ex officio members a magistrate appointed by the first president of the Government Audit Office, a representative of the Public Finances General Directorate and a representative of the Budget Directorate;
  • other ex officio members include, for the commission for “Territorial authorities and local public agencies”, a representative of Territorial Authorities General Directorate, for the commission for “Social security and similar organisations”, a representative of the Social Security Directorate and for the commission for “International Accounting Standards” a representative of the Public Agency for National Accounts (INSEE);
  • it also includes representatives of the ministries and government offices concerned, as well as technical experts;
  • membership is limited to twenty.

The commissions are convened by their presidents. The presidents may entrust certain specific tasks to individual members or set up a temporary working group. The president of a commission may invite any person to take part in the meetings whose contribution is considered useful to inform the work under consideration.

The commissions may use the services of the General Secretarial Department.

The Advisory Committee for Orientation

The advisory committee for orientation is chaired by the president of the Council.

It addresses all issues related to accounting standard-setting strategy and in particular the nature and extent of convergence of public accounting standards with those applicable to companies. It expresses an opinion on the annual work plan and the annual report of the Council.

This committee is composed of twenty one members appointed by order of the minister in charge of the budget and public accounts. Six are from the advisory committee of the Authority for Accounting Standards (ANC), six are proposed by the Superior Order of Chartered Accountants (CSOEC) and the National Company of Auditors, three represent universities and six are experts in public finance.

Link to the members of "the advisory committee for orientation" (PDF - 81,5 Ko)

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