The Public Sector Accounting Standards Council

The Commissions

Four permanent commissions are responsible for preparing the decisions of the board:

  • the commission for “Central government and government-controlled organisations”
  • the commission for “Territorial authorities and local public agencies”
  • the commission for “Social security organisation”
  • the commission for “International Accounting Standards”


Drafts submitted to the board are subject to prior examination by the commissions.
The commission presidents, who are appointed by the president of the Council from among the members of the board after considering the opinion of the latter, report back to the board on the work of the commissions. The composition of the commissions is fixed by the Council’s by-laws according to the following requirements:

  • each commission comprises as ex officio members a magistrate appointed by the first president of the Government Audit Office, a representative of the Public Finances General Directorate and a representative of the Budget Directorate;
  • other ex officio members include, for the commission for “Territorial authorities and local public agencies”, a representative of Territorial Authorities General Directorate, for the commission for “Social security and similar organisations”, a representative of the Social Security Directorate and for the commission for “International Accounting Standards” a representative of the Public Agency for National Accounts (INSEE);
  • it also includes representatives of the ministries and government offices concerned, as well as technical experts;
  • membership is limited to twenty.


The commissions are convened by their presidents. The presidents may entrust certain specific tasks to individual members or set up a temporary working group. The president of a commission may invite any person to take part in the meetings whose contribution is considered useful to inform the work under consideration.

The commissions may use the services of the General Secretarial Department.

Modifié le 23/09/2019
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