The Banque de France has introduced a significant update to the “Contacts Commissaires aux comptes” (CAC) report, as part of its ongoing efforts to strengthen transparency and sustainability oversight. This update is outlined in Instruction No. 2024-I-15, published on December 9, 2024.
Under this new requirement, all reporting entities must submit a new version of the report for the 2025 period, even if a prior version has already been submitted. The updated version includes a dedicated section for sustainability audit contacts—a key evolution aligned with emerging ESG reporting obligations.
The updated report is now referred to as “CCB” and includes three required sections:
This change reflects the regulator’s intent to bring non-financial assurance into the same compliance infrastructure as traditional audit obligations.
You can already generate, edit, and submit this report through your Diligence Software workspace.
To assist with this transition, Banque de France has published a detailed user guide explaining how to complete and submit the report through OneGate:
Guide utilisateur – OneGate Banque de France
Please note: the obligation to re-submit applies to all entities, regardless of whether the previous CAC report has already been transmitted.
This update is not a patch—it is a new official reporting format for the 2025 period. Failing to provide the updated version could result in non-compliance with Instruction 2024-I-15.
If you’re a Diligence Software client, there’s no extra work:
Our team is available to guide you in just a few minutes:
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