Financial Reporting Compliance Course Overview
The Financial Reporting Compliance course covers the foundations of financial reporting compliance in France, reporting principles, key stakeholders, statutory reporting, tax reporting, and regulatory disclosure.
The curriculum examines the French and EU financial reporting frameworks, including the French Commercial Code, Plan Comptable Général, ANC accounting standards, IFRS requirements for French listed groups, EU directives, AMF rules, and market disclosure obligations. It also covers financial statements, accounting records, reconciliations, audit evidence, recognition principles, internal controls, and segregation of duties.
The course further explores statutory auditing, governance responsibilities, financial integrity, reporting risks, fraud, earnings management, misleading disclosures, AMF enforcement, regulatory sanctions, corrective actions, and control improvement. Additional topics include ESEF, XBRL, digital filing, CSRD, ESRS, AI, ERP systems, data quality, automated controls, and the development of an audit-ready reporting compliance program.
What Is Included in This Course?
The course covers six key areas of financial reporting compliance:
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Financial Reporting Compliance Foundations
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French and EU Reporting Frameworks
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Financial Statements and Reporting Controls
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Audit, Governance, and Accountability
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Reporting Risks and Corrective Actions
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Digital and Sustainability Reporting
Course Curriculum
6 sections 3 Hours total length
Module 1: Foundations of Financial Reporting Compliance in France
- Understanding Financial Reporting Compliance and Its Purpose
- Core Principles of Accurate, Complete, and Reliable Reporting
- Key Stakeholders: Regulators, Investors, Auditors, Creditors, and Management
- Financial Reporting, Tax Reporting, Statutory Reporting, and Regulatory Disclosure
Module 2: French and EU Financial Reporting Frameworks
- French Commercial Code and Corporate Accounting Duties
- Plan Comptable Général and ANC Accounting Standards
- IFRS Requirements for French Listed Groups
- EU Directives, AMF Rules, and Market Disclosure Obligations
Module 3: Financial Statements, Records, and Reporting Controls
- Balance Sheet, Income Statement, Cash Flow Statement, and Notes
- Source Documents, Ledgers, Reconciliations, and Audit Evidence
- Revenue, Expense, Asset, Liability, and Provision Recognition
- Internal Controls Over Financial Reporting and Segregation of Duties
Module 4: Audit, Governance, and Accountability
- Role of Statutory Auditors and Audit Oversight in France
- Board, Management, and Audit Committee Responsibilities
- Governance Controls for Financial Integrity and Transparency
- Documentation, Review, Approval, and Filing Responsibilities
Module 5: Reporting Risks, Misstatements, and Enforcement
- Common Financial Reporting Errors and Compliance Failures
- Fraud Risks, Earnings Management, and Misleading Disclosures
- AMF Enforcement, Regulatory Sanctions, and Case Lessons
- Corrective Actions, Restatements, and Control Improvement
Module 6: Digital, Sustainability, and Future Reporting Compliance
- ESEF, XBRL, Digital Filing, and Reporting Technology
- CSRD, ESRS, and Sustainability Reporting in France
- AI, ERP Systems, Data Quality, and Automated Compliance Controls
- Building an Audit-Ready and Future-Focused Reporting Compliance Program
What you'll learn
Why Choose Us
Who is this course for
Requirements
Certification
Upon successful completion of this course, learner will receive a free Certificate of Completion. Learner can choose the preferred language of the certifcate whether they want it in english or french.