These special specifications organize a joint public contract within the meaning of Articles 2, 36° and 48 of the law of 17 June 2016 concluded in the name and on behalf of several contracting authorities with an economic operator and having as its object the provision of services in the field of the audit of companies.

The revision of the annual accounts of non-profit organizations corresponds to the statutory mandate of auditors, i.e. the classic mission of attesting the faithful image of the annual accounts. It meets the same objectives and the same standards of control of the faithfulness and completeness of the accounting and annual accounts of commercial enterprises.