France – Accounting and auditing services – JOUE - Comptabilité Finance Groupe SNCF 2027

The scope of the tender covers the entire SNCF Group. - Lot 1 - Contractual accounting certifications & audits other than statutory audit and the sustainability information review mission of the management report. These are the missions of issuing an opinion ("assurance services"). These missions must be carried out in accordance with the International Standards on Auditing (ISA) as published by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), to which the Ordre des Experts-comptables (OEC) belongs. Lot reserved for firms able to provide proof of registration with the Ordre des experts-comptables or the Compagnie nationale des commissaires aux comptes. - Lot 2 – Other accounting expert missions. These are the missions of issuing an opinion ("assurance services"). These missions must be carried out in accordance with the International Standards on Auditing (ISA) as published by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), to which the Ordre des Experts-comptables (OEC) belongs. Lot reserved for firms able to provide proof of registration with the Ordre des experts-comptables or the Compagnie nationale des commissaires aux comptes. - Lot 3 – Accounting services not reserved for the accountant. These are accounting missions that do not exclusively fall under the remit of the Accountant, essentially the missions of organising accounts and analysing, using accounting techniques, the situation and operation of companies and organisations in their various economic, legal and financial aspects.