FSA France Statutory Auditor International Tax Credit CNC National Cinema Centre

H1 260518 France & Overseas Territories – Statutory Auditor for the International Tax Credit (C2I) – CNC National Cinema Centre

Christophe Guyot-Sionnest expert-comptable, commissaire aux comptes depuis 1990 MOB +33667399676 BUR +33188245403 email contact@conseil-cac.com site web www.conseil-cac.com

International Tax Credit (C2I): securing your production expenses

The French International Tax Credit (Crédit d’Impôt International – C2I), managed by the CNC – Centre National du Cinéma et de l’image animée, is a major financial incentive for international audiovisual and film productions carried out in France.

To obtain the tax credit, production companies must provide certified accounting documents prepared or reviewed by a statutory auditor (“commissaire aux comptes”).

A strategic certification mission

The statutory auditor’s role is to certify:

production expenses incurred in France
eligible expenses under article 220 quaterdecies of the French Tax Code
the final production cost of the audiovisual or cinematographic work
the financing structure of the production

-> The purpose of this mission is to secure the tax credit application and reduce the risk of rejection or reassessment by the CNC or the French tax authorities.

Why involve a French statutory auditor?
The intervention of an independent statutory auditor provides:

credibility of the accounting information
verification of eligible French expenses
traceability of invoices, payroll and supporting documents
compliance with CNC requirements

-> This certification is particularly important for:

foreign production companies
VFX studios
animation projects
international co-productions
VR and immersive productions

Our intervention

We assist producers and production companies throughout the certification process:

review of accounting data
analysis of French eligible expenses
payroll and subcontractor review
verification of supporting documentation
preparation of certified accounting schedules

-> Our services can be performed remotely throughout France and Overseas Territories.

Typical supporting documents reviewed

The mission may include the review of:

supplier invoices
payroll records
employment contracts
accounting ledgers
production cost reports
financing plans
subcontracting agreements

A pragmatic and efficient approach

Depending on the structure of your accounting records and supporting documents, we can adapt the scope of the mission:

full certification
targeted review
optimized intervention for structured accounting environments

-> Objective:

secure the CNC filing
deliver compliant certified documents
meet production deadlines

France & Overseas Territories

We intervene throughout:

mainland France
Guadeloupe
Martinique
French Guiana
Réunion Island
Mayotte

Request your quotation within 24 hours

You are preparing:

a C2I application
a CNC filing
an international audiovisual production
a VR or animation project

-> We can help secure your certification process quickly and efficiently.

Cell +33 6 67 39 96 76
mailcontact@conseil-cac.com

-> Response within 24 hours

FAQ – International Tax Credit (C2I) Certification

What is the purpose of the statutory auditor’s certification?
To certify eligible French production expenses and supporting accounting information for the CNC application.

Which productions are eligible?
Feature films, audiovisual productions, animation, VFX and immersive productions may qualify under certain conditions.

Can the mission be performed remotely?
Yes. Most reviews and certifications can be carried out remotely.

Which documents are usually required?
Invoices, payroll records, accounting ledgers, contracts and production cost summaries.

Is payroll reviewed?
Yes, payroll and intermittent entertainment workers may be reviewed as part of the eligible expenses.

Can the scope of the mission be adapted?
Yes. The level of review depends on the structure and quality of the accounting documentation provided.

Why is certification important?
Insufficient documentation or inconsistencies may lead to partial or total rejection of the tax credit application.

Conclusion

The certification of expenses for the French International Tax Credit is a key step in securing your CNC application.

-> The intervention of a French statutory auditor helps ensure:

compliance
reliability of financial information
security of the tax credit claim

Article prepared by Christophe Guyot-Sionnest
French Statutory Auditor (“Commissaire aux comptes”)
Interventions throughout France & Overseas Territories
 
Besoin d’un commissaire aux comptes pour une opération ?

Mob 06 67 39 96 76 adresse email cgs.conseil@gmail.com

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Christophe Guyot-Sionnest mob +33667399676 bur +33188245403 email cgs.conseil@gmail.com site web www.conseil-cac.com

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