Audited Accounts
Pursuant to its governing legislation and regulations, the FRR is subject to the PCUOSS, the chart of accounts that applies to social security organisations. The National Accounting Council, in its opinion no. 2003-07 of 4 June 2003, defined a number of adjustments to ensure maximum transparency in the accounting vis-à-vis third parties in reporting the value of the public establishment’s assets.
- Article L135-12 of the Social Security Code provides that from the 2005 financial year onwards, the annual accounts are certified by the auditors before being submitted by the Executive Board to the Supervisory Board and published.
- The FRR’s audited accounts are available in its annual report.
