Sign an engagement letter online in 2 minutes
Engagement letter between a French chartered accountant (or a lawyer, statutory auditor) and their client, signed electronically with the same legal value as a paper engagement letter. Compliant with article 151 of decree no. 2012-432 of 30 March 2012 (which makes the engagement letter mandatory for every chartered accountant) and the eIDAS regulation — advanced signature recommended, multi-signers (firm + client), legal archiving included.
- Legal framework
- Art. 151 decree 2012-432
- Signature level
- AES eIDAS recommended
- Legal retention
- 10 years
What is an engagement letter?
The engagement letter is a service contract between a regulated professional (chartered accountant, lawyer, statutory auditor, wealth-management advisor) and their client, defining the scope of the engagement, mutual obligations, fee terms and termination conditions. For chartered accountants in France, it has been MANDATORY since 2012 (art. 151 of decree no. 2012-432 — code of ethics of the profession) and conditions the regularity of professional practice. Without an engagement letter, the chartered accountant is exposed to disciplinary sanctions from the Order. The NPMQ standard (Quality control standard) imposes annual review of engagement letters.
Why sign the engagement letter electronically?
Identical legal value
Article 1366 of the French Civil Code gives an electronic writing the same probative force as paper. The chartered-accountant ethics code (decree 2012-432) imposes no specific form for the engagement-letter signature. The Higher Council of the Order confirmed in 2019 the compliance of electronic signature with the NPMQ standard.
Multi-signers (firm + client)
The engagement letter is signed by the firm representative (partner, registered chartered accountant) AND by the client (SARL manager, SAS president, individual). For a legal-entity client, signature authority must be verified (recent Kbis extract). Our flow handles sequential or parallel signing, each with their individual SMS OTP.
10-year retention included
Article L123-22 of the Commerce Code requires retention of accounting documents for 10 years. By extension, the engagement letters underlying them follow the same duration. Certyneo archives the signed letter and its eIDAS audit trail for 10 years, instantly accessible for an Order quality control or DGCCRF inspection.
Enforceable eIDAS audit trail
Every engagement letter ships with an evidence PDF: identity of signers (chartered accountant + client), qualified timestamp, SHA-256 hash, IP geolocation, SMS OTP. Enforceable in case of dispute over engagement scope, fees or termination — particularly before the disciplinary chamber of the Order.
Sign an engagement letter in 4 steps
From drafting to legal archiving, in less than 5 minutes.
1. Prepare the letter
Upload your PDF or start from a decree-2012-432-compliant template: engagement scope (bookkeeping, review, tax returns, advisory), duration, fee terms, termination conditions, RCP insurance mention.
2. Add the signers
Firm representative (registered chartered accountant) + client (manager, president, individual). For a legal-entity client, verify signature authority via Kbis extract. Each receives a personalised secure link by email.
3. Choose the eIDAS level
Advanced electronic signature (AES) recommended: SMS OTP identity check, unique certificate per signer, qualified timestamp. Compliant with the NPMQ standard and article 26 of the eIDAS regulation.
4. Sign and archive
Each signer signs from their phone or computer. The finalised letter and the evidence PDF are automatically archived for 10 years, accessible at any time from the firm dashboard.
Frequently asked questions
- Can an engagement letter be signed electronically?
- Yes, without restriction. Decree no. 2012-432 of 30 March 2012 (chartered-accountant ethics code) imposes no specific form for the engagement-letter signature. The Higher Council of the Order confirmed in 2019 the full compliance of electronic signature with the NPMQ standard.
- Is the engagement letter really mandatory for a chartered accountant?
- Yes — article 151 of decree no. 2012-432 makes the engagement letter MANDATORY for every chartered-accountant engagement, whatever its nature. Without an engagement letter, the chartered accountant is exposed to disciplinary sanction from the regional chamber of the Order. The letter must be signed before the engagement starts.
- Which signature level: SES, AES or QES?
- Advanced electronic signature (AES) is the recommended standard for an engagement letter. It brings the reliability presumption, SMS OTP identity verification and unique certificate per signer — elements requested in Order quality control. SES is acceptable but underdimensioned.
- What are the mandatory clauses of an engagement letter?
- Identity of the firm (Order registration, registration number), identity of the client (Kbis if legal entity), precise engagement scope (bookkeeping, review, returns, advisory, social), duration and renewal terms, fee terms, termination conditions, RCP insurance mention, fate of files at engagement end, competent court.
- How long must the engagement letter be retained?
- 10 years from the end of the engagement, in alignment with accounting-document retention (art. L123-22 Commerce Code). Certyneo retains the letter and its audit trail for this period, freely, with immediate access for an Order quality control, judicial requisition or client dispute.
- Can an engagement letter be modified during the engagement?
- Yes — an amendment may be concluded to extend the scope (new return, one-off engagement) or adjust fees. The amendment follows the same rules: signed by the firm AND the client, ideally by advanced electronic signature to trace the scope change in the audit trail.
- How to terminate an engagement letter?
- Termination follows the terms set in the engagement letter (typically 1-3 months notice). On the client side, termination is free. On the firm side, certain obligations persist (file restitution, communication with the successor chartered accountant via the Order's procedure). Termination can itself be signed electronically.
- Is the electronically-signed letter enforceable in case of client dispute?
- Yes — French case law recognises eIDAS-compliant electronic signatures. AES benefits from the reliability presumption (article 1367 Civil Code): the electronically-signed letter is enforceable just like a paper letter before the judicial court or the Order's disciplinary chamber.
Read also
Sign your first engagement letter online
Permanent free plan (5 envelopes / month), no credit card. Decree 2012-432, NPMQ standard + eIDAS compliant. Audit trail and 10-year archiving included.