The primary care sector in France is undergoing an unprecedented regulatory transformation. Following abuses by certain health center networks (particularly dental and ophthalmological ones), the legislator has established an extremely rigorous control framework. The Law No. 2023-378 of May 19, 2023<\/strong>, aimed at improving the regulation of health centers, introduces a game-changing obligation: the certification of accounts by a Statutory Auditor (CAC)<\/strong>. <\/p>\n\n\n\n For health center managers, this measure is not just a simple administrative formality. It is a guarantee of financial transparency and a condition for legal survival. Why was this law passed? Who must appoint a Statutory Auditor? What are the audit steps? Here’s everything you need to know. <\/p>\n\n\n\n Caption \/ Alt Tag Suggestion:<\/strong> Financial audit and certification of accounts for a health center by a statutory auditor.<\/em><\/p>\n<\/blockquote>\n\n\n\n For years, the associative model of health centers benefited from relative flexibility. However, scandals like those involving Dentexia<\/em> or Proxidentaire<\/em> revealed major flaws: misappropriation of public funds, overbilling, and, above all, disguised profitability<\/strong>. <\/p>\n\n\n\n Under the guise of non-profit associations, some structures generated significant profits that were opaquely redistributed to parent companies or executives. The State’s response was radical: the law of May 19, 2023, championed by MP Fadila Khattabi, now imposes total transparency<\/strong>. The objective is twofold: <\/p>\n\n\n\n The new regulation leaves little room for exception. The obligation to appoint a statutory auditor applies to health center management bodies as soon as they cross certain size or activity thresholds. <\/p>\n\n\n\n According to the implementing decree, certification becomes mandatory if the organization meets at least two of the following three criteria:<\/p>\n\n\n\n However, the law goes further: for dental and ophthalmological centers, controls are strengthened from the outset, as these specialties are deemed “at risk” by Health Insurance.<\/p>\n\n\n\n If an association manages several health centers, the entire entity is audited. The statutory auditor will then have to ensure that there are no unjustified financial flows between the different branches or towards third-party structures. <\/p>\n\n\n\n It is fundamental not to confuse the chartered accountant<\/strong> and the Statutory Auditor<\/strong>.<\/p>\n\n\n\n This is the crucial point of the 2023 Act. The Statutory Auditor does not merely verify the balance between revenues and expenditures. They must ensure that the managing body adheres to the principle of non-profit status. This includes: <\/p>\n\n\n\n The Statutory Auditor’s mission is part of a 6-year term<\/strong>. It is a long-term relationship. <\/p>\n\n\n\n The Statutory Auditor begins by analyzing the health center’s organization. They assess the risks of errors or fraud in the billing process for care to Social Security.<\/p>\n\n\n\n They perform tests on invoices, payroll slips, and lease agreements. They verify that each expense is justified by the direct interest of the health center.<\/p>\n\n\n\n At the end of the audit, the Statutory Auditor issues a report. They can:<\/p>\n\n\n\n The law of May 19, 2023, grants immediate power of action to the Regional Health Agencies (ARS)<\/strong>. In the absence of certification or if the Statutory Auditor’s report reveals abuses:<\/p>\n\n\n\n The arrival of a Statutory Auditor requires rigorous preparation. Here are some tips to anticipate their intervention:<\/p>\n\n\n\n Although perceived as a heavy constraint, certification by a statutory auditor is an opportunity for ethical health centers. It helps to restore trust<\/strong> with supervisory authorities and to prove the value of the associative model in the French healthcare pathway.<\/p>\n\n\n\n By ensuring sound management, health centers can focus on their true mission: providing quality care accessible to all.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" The regulatory framework for health centers has profoundly evolved with the law of May 19, 2023. Henceforth, the certification of accounts by a statutory auditor is an essential lever for transparency, compliance, and legal security for managing bodies.<\/p>\n","protected":false},"author":1,"featured_media":22864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[200],"tags":[],"class_list":["post-22863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-healthcare-center-certification"],"_links":{"self":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/posts\/22863","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/comments?post=22863"}],"version-history":[{"count":0,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/posts\/22863\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/media\/22864"}],"wp:attachment":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/media?parent=22863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/categories?post=22863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/tags?post=22863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n\n\n\n1. Why such a reform? The context of the “Khattabi” Law <\/h2>\n\n\n\n
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2. Who is affected by the certification obligation?<\/h2>\n\n\n\n
The Triggering Thresholds<\/h3>\n\n\n\n
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The Case of Multi-Center Structures<\/h3>\n\n\n\n
3. The Crucial Role of the Statutory Auditor (CAC)<\/h2>\n\n\n\n
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Verification of “Disinterested Management”<\/h3>\n\n\n\n
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4. The Certification Process: What are the Steps?<\/h2>\n\n\n\n
Phase 1: Familiarization and Internal Audit<\/h3>\n\n\n\n
Phase 2: Substantive Verifications<\/h3>\n\n\n\n
Phase 3: Issuance of the Report<\/h3>\n\n\n\n
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5. Sanctions: What happens in case of non-compliance?<\/h2>\n\n\n\n
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6. How to Prepare Your Health Center for This Obligation?<\/h2>\n\n\n\n
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Conclusion: An Opportunity for Credibility<\/h2>\n\n\n\n