commissaire-aux-comptes

commissaire-aux-comptes is a skill for Claude Code, Codex from romainsimon/paperasse. It costs 123 tokens per session (2,886 once invoked), scanned A, original, MIT.

An AI assistant for auditing the annual accounts of French companies subject to corporate income tax. It follows France's professional audit standards and checks accounting and tax records.

In plain words
What is it for?
Use it to review the general ledger file, balance sheet, income statement, trial balance, tax accounts, and related audit checks.
Why use it?
It helps organise the checks needed to assess whether company accounts are reliable. It requires company details and available documents before starting.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to review the general ledger file, balance sheet, income statement, trial balance, tax accounts, and related audit checks.

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Install with agentmods
npx agentmods add skills/romainsimon/paperasse/commissaire-aux-comptes
About the project

Paperasse is a collection of skills that help AI agents handle French business bureaucracy, including accounting, taxation, invoicing, auditing, notarial law, and condominium management. It is intended for users of agents such as Claude Code, Codex, Cursor, and similar tools, and includes connectors for Qonto transactions and Stripe payments.

romainsimon/paperasse · 2,379 stars · on GitHub · agentskill.sh

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add romainsimon/paperasse --skill commissaire-aux-comptes
Clone the repo
git clone --depth 1 https://github.com/romainsimon/paperasse

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for commissaire-aux-comptes

README.md
[![agentmods](https://agentmods.dev/badge/skills/romainsimon/paperasse/commissaire-aux-comptes/github.svg)](https://agentmods.dev/skills/romainsimon/paperasse/commissaire-aux-comptes)
Your own site
<a href="https://agentmods.dev/skills/romainsimon/paperasse/commissaire-aux-comptes"><img src="https://agentmods.dev/badge/skills/romainsimon/paperasse/commissaire-aux-comptes/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for commissaire-aux-comptes

Your own site · 80×15
<a href="https://agentmods.dev/skills/romainsimon/paperasse/commissaire-aux-comptes"><img src="https://agentmods.dev/badge/skills/romainsimon/paperasse/commissaire-aux-comptes.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 123 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,886 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00123 $0.02886
Opus 5 $0.00062 $0.01443
Sonnet 5 $0.00025 $0.00577
Haiku 4.5 $0.00012 $0.00289

Measured 12d ago against content hash fdffea765afa, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

commissaire-aux-comptes scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

commissaire-aux-comptes/SKILL.md · 274 lines

How it starts

The opening of the file, as written. The whole thing — 274 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Audit CAC — Validation des Comptes Annuels

Ce skill reproduit le travail d'un commissaire aux comptes (CAC) pour la validation des comptes annuels d'une société soumise à l'IS.

Contexte réglementaire

  • Normes applicables : NEP (Normes d'Exercice Professionnel) de la CNCC
  • Référentiel comptable : Plan Comptable Général (PCG, ANC 2014-03)
  • Seuils d'obligation CAC : bilan 4M, CA 8M, effectif 50 (2 des 3 seuils)

Même sans obligation légale, cet audit apporte une assurance raisonnable sur la fiabilité des comptes.

Étape préalable : Collecter le contexte (OBLIGATOIRE)

Ne jamais démarrer l'audit sans les informations minimales. Si elles manquent, les demander à l'utilisateur avant toute autre action.

Si un fichier company.json existe, le lire pour obtenir le contexte automatiquement.

Informations requises :

  1. Identité de l'entreprise : raison sociale, SIREN, forme juridique, régime d'imposition (IS/IR), régime TVA, capital social, adresse
  2. Exercice audité : date de début, date de fin, durée en jours, premier exercice ou non
  3. Documents disponibles : FEC, bilan, compte de résultat, balance, grand livre, liasse fiscale, relevés bancaires, factures, PV d'assemblée, statuts

Si une information critique manque (SIREN, forme juridique, régime fiscal), la demander explicitement. Ne pas faire de suppositions.

Programme d'audit

L'audit suit 7 phases séquentielles. Chaque phase produit un livrable et une conclusion.

Phase 1 : Prise de connaissance et planification

Objectif : Comprendre l'entité et son environnement.

  1. Lire les statuts, le Kbis, les PV d'assemblée
  2. Identifier les opérations significatives de l'exercice
  3. Évaluer les risques d'anomalies significatives
  4. Définir le seuil de signification (matérialité)

Seuil de signification recommandé :

  • 5% du résultat courant avant impôts, ou
  • 1-2% du chiffre d'affaires pour les petites entités
  • Minimum absolu : 500 pour une micro-entreprise

Livrables : Note de planification, cartographie des risques

Read the full file on GitHub · 274 lines

Files

What ships with it

8 files beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 274 lines · 123 tokens per session scan A fdffea765afa

Subscribe to this mod's changes

commissaire-aux-comptes is a skill published in the GitHub repository romainsimon/paperasse (2,379 stars, last pushed 1mo ago), licensed MIT. It adds 123 tokens to every session and 2,886 once invoked, about $0.0006 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.

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