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Statutory Audit Thresholds in 2026: France, Belgium, Switzerland, UAE

Un homme réalisant une analyse des seuils d'audit pour l'année 2026


Statutory Audit Thresholds in 2026: France, Belgium, Switzerland, UAE


The 30-second version

  • France: a statutory auditor (commissaire aux comptes) becomes mandatory as soon as a company exceeds two of the three following thresholds — €10M turnover (excl. VAT), €5M total balance sheet, 50 employees (decree No. 2024-152).

  • Belgium: a company auditor is required as soon as the company is no longer a "small company," i.e. as soon as it exceeds more than one of the thresholds of €11.25M turnover, €6M balance sheet, 50 FTE (art. 1:24 of the CSA).

  • Switzerland: the ordinary audit is required above two of the three values — CHF 40M turnover, CHF 20M balance sheet, 250 full-time jobs. Below that, the limited audit suffices; under 10 jobs, opting-out allows it to be waived.

  • UAE: no "audit threshold" in the European sense. Audited financial statements are required if revenue exceeds AED 50M, for any Qualifying Free Zone Person (regardless of turnover), and for any tax group.

  • In the three European countries, the thresholds are assessed over two consecutive financial years: an isolated overshoot does not trigger the obligation.


Why knowing the statutory audit thresholds matters

Statutory audit thresholds aren't merely a compliance matter: reaching them marks a milestone in growth. Crossing that line transforms a company's administrative burden, its budget (a first audit costs appreciably more than a recurring one), and its closing timetable.


Anticipating the moment you tip into the obligation avoids an appointment made in haste — often on the eve of a fundraising or a disposal, precisely the moments when an unaudited file slows everything down.


Yet the thresholds differ sharply from one country to another. A company operating in France, Belgium, Switzerland and the UAE cannot work from a single grid: what triggers an audit in Brussels bears no resemblance to what triggers one in Geneva or Dubai.


This guide reviews the four jurisdictions, with verified 2026 thresholds.


France — The statutory auditor after decree 2024-152


In France, appointing a statutory auditor (commissaire aux comptes, CAC) becomes mandatory when a company exceeds two of the three following thresholds at the financial year-end:

  • €10M turnover excluding VAT,

  • €5M total balance sheet,

  • 50 employees.


These thresholds come from decree No. 2024-152 of 28 February 2024, issued under ordinance No. 2023-1142. They apply to financial years beginning on or after 1 January 2024 and remain unchanged in 2025 and 2026.


One essential point concerns groups: a company, even a small one taken on its own, must appoint a statutory auditor if it is a significant subsidiary of a group and exceeds two of the three reduced thresholds — €5M turnover, €2.5M balance sheet, 25 employees.


The parent company of a small group is likewise required to appoint an auditor once the consolidated whole crosses the standard thresholds. This is a classic trap for holding structures.


Belgium — The auditor and the notion of a "small company"


Belgium approaches this in mirror image: the obligation to appoint a company auditor (réviseur d'entreprises) arises from no longer being a "small company" within the meaning of article 1:24 of the Companies and Associations Code (CSA).


A company is "small" as long as it does not exceed more than one of the three following criteria:

  • €11.25M net turnover excluding VAT,

  • €6M total balance sheet,

  • 50 workers (annual average, in FTE).


As soon as it exceeds more than one of these thresholds over two consecutive financial years, it loses small-company status and must appoint an auditor (art. 3:72 of the CSA). Three exceptions require an auditor regardless of size: small listed companies, public-interest entities, and companies belonging to a group required to prepare consolidated accounts.


Switzerland — Ordinary audit, limited audit and opting-out


Switzerland distinguishes between two audit regimes, set out in articles 727 and 727a of the Code of Obligations (CO).

The ordinary audit — the more thorough one, including an examination of the internal control system — is mandatory when a company exceeds two of the three following values over two successive financial years:

  • CHF 40M turnover,

  • CHF 20M total balance sheet,

  • 250 full-time jobs (annual average).


It also applies to companies open to the public and to those required to prepare consolidated accounts. Below these thresholds, the company falls under the limited audit, a lighter engagement that is the default regime for the majority of Swiss SMEs.


Finally, a Swiss particularity: opting-out. A company with fewer than 10 full-time jobs (annual average) may, with the unanimous consent of its shareholders, waive any audit of its accounts altogether (art. 727a(2) CO). It's a frequent option for start-ups and micro-enterprises, but a decision with weighty consequences in the eyes of banks and investors.


United Arab Emirates — A tax logic, not a European threshold


The UAE doesn't think in terms of "audit thresholds" comparable to the three European countries. The obligation to produce audited financial statements stems mainly from Corporate Tax and from the Free Zone authorities.


Since Ministerial Decision No. 84 of 2025 (which replaced MD 82 of 2023), audited financial statements, prepared to IFRS standards, are mandatory for:

  • any standalone taxable person whose revenue exceeds AED 50M over the tax period,

  • any Qualifying Free Zone Person (QFZP), regardless of turnover — the audit being a condition of the 0% rate on qualifying income,

  • any tax group (aggregated special-purpose financial statements).


Two further layers sit on top of this: Mainland companies are in principle required to have their accounts audited under the Commercial Companies Law (Federal Decree-Law No. 32 of 2021), and many Free Zones (DMCC, DIFC, JAFZA…) impose an annual audit as a condition of licence renewal, independently of the tax threshold.


It's therefore better to check the requirements specific to each authority than to presume an exemption.


Comparison table of 2026 thresholds

Jurisdiction

Trigger

Thresholds

Regime / particularity

France

Exceeding 2 of the 3 thresholds

€10M turnover (excl. VAT) · €5M balance sheet · 50 employees

Statutory auditor (decree 2024-152). Reduced thresholds for significant subsidiaries: €5M / €2.5M / 25.

Belgium

No longer being a "small company" (exceeding > 1 threshold over 2 years)

€11.25M turnover (excl. VAT) · €6M balance sheet · 50 FTE

Company auditor (art. 1:24 and 3:72 CSA).

Switzerland

Exceeding 2 of the 3 values over 2 years

CHF 40M turnover · CHF 20M balance sheet · 250 FTE

Ordinary audit; otherwise limited audit; opting-out under 10 FTE.

UAE

Tax status (no European threshold)

Revenue > AED 50M, or any QFZP, or a tax group

IFRS audited financial statements (MD 84/2025). Free Zone authorities vary.

How to anticipate crossing the thresholds


In the three European countries, the two consecutive financial years rule offers valuable breathing room: a company seeing its growth accelerate knows, from the first year of overshoot, that the audit will become mandatory the following year. That's the moment to act — not twelve months later.


Three reflexes make it possible to approach this milestone calmly.


First, structure your accounting upstream: an audit is prepared on clean, documented accounts closed on time. This is at stake from the moment of incorporation: our bearings for structuring your business according to its jurisdiction help with exactly that.


Next, anticipate the budget: a first audit, carried out in haste, costs 30 to 50% more than a recurring audit built into the timetable.


Finally, surround yourself early: the right contact isn't found on the eve of the year-end close. Our advice on choosing an accountant suited to a multi-jurisdiction context applies fully here.


FAQ

At what point does a statutory auditor become mandatory in France? As soon as a company exceeds two of the three following thresholds: €10M turnover excluding VAT, €5M total balance sheet, 50 employees (decree No. 2024-152). Reduced thresholds (€5M / €2.5M / 25 employees) apply to significant subsidiaries of a group.


Are the audit thresholds the same in France and Belgium? No. Belgium applies higher thresholds on turnover (€11.25M) and balance sheet (€6M), and works from the "small company" concept of article 1:24 of the CSA. The trigger also differs: in Belgium, you must exceed more than one threshold over two financial years.


What is opting-out in Switzerland? It's the possibility, for a company with fewer than 10 full-time jobs, to waive any audit of its accounts with the unanimous consent of the shareholders (art. 727a(2) CO). Outside that case, SMEs fall under the limited audit, and large companies under the ordinary audit.


Is an audit mandatory in the United Arab Emirates? Audited financial statements are mandatory if revenue exceeds AED 50M, for any Qualifying Free Zone Person, and for any tax group (Ministerial Decision No. 84 of 2025). Many Free Zones and the Mainland companies law also require an audit independently of that threshold.


Do the audit thresholds change every year? Not necessarily. The French (decree 2024-152) and Belgian (CSA) thresholds have been stable since 2024, and the Swiss thresholds since 2012. Emirati obligations, tied to the recent Corporate Tax, are evolving more quickly, however: this page is updated with each regulatory change.


Going further

Audit thresholds are only one facet of the financial governance of a growing business. Find all our resources in the Audit & Management Control category, and, for a fuller picture of the audit engagement itself, see our complete guide to the financial audit in 2026. To situate these obligations from the moment you choose your structure, see our guide to starting a business in FR/BE/CH/UAE.



Are you approaching an audit threshold? Anticipating the move to a statutory audit avoids an appointment made in haste, and the extra cost that comes with it. On CryviTis, find a verified accountant or auditor in the jurisdiction that concerns you. Find a professional →


Are you a statutory auditor, company auditor or audit expert? Join CryviTis to support directors crossing their audit thresholds in France, Belgium, Switzerland and the UAE. Become a partner professional →


Sources (verified June 2026)

France

Belgium

Switzerland

United Arab Emirates

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