Statutory Audit of the Northern Islands
Statutory Audit
As the statutory audit firm of Saint-Barthélemy, CCIN serves the general interest and the financial security of its clients, as well as their commercial and institutional partners.
Our mission
The statutory auditor performs an opinion and certification mission following their audit, in compliance with the professional ethical standards applicable to the profession.
Statutory audit is legally required for certain types of companies and organisations that exceed regulatory thresholds.
History
In 1997, the firm was founded by Guy Beauvarlet and Gérard Bienaimé. The current active statutory auditors are Michèle Marquaire and Gérard Bienaimé.
GB
Gérard Bienaimé
Statutory Auditor — Partner Chartered Accountant
MM
Michèle Marquaire
Statutory Auditor — Partner Chartered Accountant
Entities subject to audit
Commercial companies
- ◆SA, SAS, SARL, SNC, SCA, SCS, EURL exceeding 2 of 3 thresholds: €5M total balance sheet, €10M turnover, 50 employees
- ◆Entity controlled by a company subject to the obligation: €2.5M total balance sheet, €5M turnover, 25 employees
Other organisations
- ◆Associations and foundations receiving more than €153,000 in annual subsidies or exceeding 2 of 3 thresholds: €1.55M total balance sheet, €3.1M turnover, 50 employees
- ◆Trade unions and professional organisations with more than €230,000 in resources
- ◆Universities, political parties