Fontaine Michaël

MICHAËL FONTAINE

He has 20 years’ experience as an auditor and advisor to public companies and family groups. He has in-depth knowledge of the insurance sector, particularly mutual insurers, where he has carried out audits of financial statements, acquisitions and mergers.

He was involved in the reform of the statutory audit profession within the Haut Conseil du Commissariat aux Comptes. He took part in the introduction of external auditing of statutory auditors, the drafting of the new code of ethics for statutory auditors and discussions on professional auditing standards.

He is a member of the mutual insurance commission of the Compagnie Nationale des Commissaires aux Comptes (CNCC). In this capacity, he participates in drafting the CNCC’s technical responses concerning the mutual sector. Each year, he leads the CNCC’s mutual day, in which ACRPI takes part. He is Vice-Chairman of the Conseil Supérieur de l’Ordre des Experts Comptables in charge of the public sector. He chairs the Professional Standards Committee. In this capacity, he is responsible for relations with the DGFIP concerning changes to professional standards and the scope of assignments.

Commissaire aux ComptesExpert-comptableVice-Chairman of the Conseil Supérieur de l’ordre des experts-comptablesMember of the CNCC Mutuelles commissionMember of the jury for the Certificat d’aptitudes aux fonctions de commissaire aux comptes (Statutory Auditor’s Certificate)