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The Public Sector Accounting Standards Council

The Public Sector Accounting Standards Council

The Public Sector Accounting Standards Council was established by the annual Budget Act on the 30th December 2008 and supersedes the Public Accounting Standards Committee. This new Council is in charge of setting the accounting standards of all entities with a non-market activity and primarily funded by public funding, including contributions. The Central Government and the government- organisations, territorial authorities and local public agencies, social security organisations are all within the jurisdiction of the CNOCP. Extending the scope of the former Public Accounting Standards Committee which used to only regulate the French Central government accounting standards has empowered Public Finances with the ability to deal with a consistent accounting policy for the whole of French Public Administrations.

Link to presentation of the governing bodies

The Council is an advisory body under the authority of the Minister of Finance and Public Accounts which publishes preliminary advice on all legislative texts concerning accounting issues applicable to any entity within its jurisdiction. It can also put forward new and innovative provisions regarding regulation of accounting standard on a national level. It also actively participates in international debates on public accounting. The Opinions are available to the public.


The Council is managed by a President appointed by the Minister of Budget and Public Accounts and any decisions are taken consensually by a Board “le College” made up of eighteen members of whom nine are statutory and nine are external experts. The President and the “College” are supported by four standing commissions and a steering committee. The four permanent commissions are as follows: “the Central Government and government-controlled organisations”, “Territorial authorities and local public agencies”, “Social security Organisations " and “International Accounting Standards”.

The Council has at its disposal a permanent team of specialists who report to the President and who are managed by a General Secretary. Marie-Pierre CALMEL has been appointed General Secretary of the Public Sector Accounting Standards Council on November 18, 2009.

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