Public Sector Accounting Mission Checklist

Valid registration certificate at the Register of the Order of Chartered Accountants

Registration certificate at the National Company of Statutory Auditors

Valid professional liability insurance covering the engagement

Sworn statement of absence of ties with the organisation (incompatibilities art. L. 822-11 C. com.)

Completed ESPD or DC1 form, signed by the legal representative

Turnover, headcount, technical and financial capacities

5-10 similar engagements with organisation type, budget, nature, duration and outcomes

URSSAF, up-to-date tax certificates (or NOTI2)

CV of each team member: degree (DEC, DSCG), professional registration, public sector experience, allocation rate

Mission phases, tools used, schedule synchronised with the organisation's budget calendar

M57 (local authorities), M22 (ESMS), M4 (SPIC), public institution chart of accounts

Risk assessment, materiality threshold, risk-based approach, sampling plan

Synchronisation with CA, BP, DM, finance committees, municipal/administrative council

Audit report, executive summary, management letter, recommendations note, internal control report

Secure DMS platform, audit software (RévisAudit, AuditSoft), data analysis tools (ACL, IDEA)

Financial data protection measures, secure hosting, confidentiality clause

Independence, professional secrecy, incompatibilities, anti-money laundering (Tracfin if applicable)

Experience in dialogue with the Public Treasury / DRFiP, account reliability procedures

Identify Professional Practice Standards specific to the type of engagement and organisation

Maximum duration of the statutory auditor mandate (6 renewable terms), rotation of signing partners

Verify the respective weight of technical criteria (40-60%) vs price (20-40%) and adapt writing effort

If the firm lacks public sector references, a grouping with a specialist firm can strengthen the application