Technical guidance complementary to the standards is also provided by the Ordre. Continuing Education Membership to the Ordre des Experts-Comptables involves a commitment to continuing professional education. The relevant standard requires a minimum of 120 hours CPE per three year period. The Ordre provides continuing education seminars through its regional councils. Other courses arc also available from various private organisations.
Compliance is monitored through the peer review procedure described below.
The Ordre bas implemented a system of peer reviews to ensure compliance with these standards as it is entitled to do through a special degree of 14 February 1986. Peer reviews are initiated by the r gional councils for most firms and by the National Council for the firms hav ing multiple locations through France. At the end of a quality control review, a draft report is submitted to the firm's manager who may add his comments. The final report highlights the possible deficiencies discovered during the review and likely to be detrimental to the quality of the firm's work, in particular the failures to comply with, professional standards. In such a case the report is provided with guidance indicating possible means of corrective action.