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 CNC (Conseil National de la Comptabilité), in opinion no. 2003-07 dated June 4, 2003, specified a certain number of provisions designed to ensure that the net worth and financial position of public agencies are full disclosed and transparent to out side parties.
Pursuant to Article L135-12 of the French social security code (Code de la Sécurité Sociale), the financial statements for 2005 and thereafter shall be certified by independent auditors before they are submitted by the Executive Board to the Supervisory Board and prior to their publication.