France – Accounting and auditing services – Le présent marché a pour objet la nomination d'un commissaire aux comptes afin d'exercer la mission légale de commissariat aux comptes qui recouvre la certification des comptes annuels des établissements hospitaliers

This contract concerns the performance of services related to the mandate of a statutory auditor as provided for in Article L 6145-16 of the French Public Health Code, under the conditions set forth in Title II of Book 8 and Article L823-16-1 of the French Commercial Code. The purpose of the contract is the appointment of a principal statutory auditor and an alternate statutory auditor, who will replace the principal auditor, pursuant to Article L.823-1 of the French Commercial Code, in the event of refusal, incapacity, resignation, or death. The overall mission comprises two inseparable components: - firstly, the certification of the annual accounts, and - secondly, the specific verifications required by law and regulations. In the first year of certification, this mission includes the validation of the opening balance sheet. The contract comprises services divided into a firm tranche and two optional tranches: - The firm tranche covers the audit and certification of the institution's annual accounts, including the validation of the opening balance sheet; - The first optional tranche covers the preparation of an audit report for EIP institutions; - The second optional tranche covers the performance of services other than the certification of accounts (SACC).