English

ARTICLE VII b – CASH AUDITORS AND DATA PROTECTION OFFICER

Section 1 – Election and role: The full members present at the Ipernity General Assembly shall appoint two one Cash Auditors who shall be responsible for certifying the annual financial report compiled by the Treasurer prior to the Ipernity General Assembly. A second Cash Auditor and a Data Protection Officer may also be appointed. The Cash Auditors(s) shall present their report at the Ipernity General Assembly and, – if they confirm a proper bookkeeping and complete financial records, – propose a motion to discharge the Board. The Data Protection Officer shall advise on data protection compliance.

Section 2 – Term and membership: The Auditors(s) and Data Protection Officer will be elected for one year. Any full member may be elected as Cash Auditor except for members of the Board. The Data Protection Officer may be any member of the association.
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(source: www.associations.gouv.fr/association-commissaire-aux-comptes.html)

Associations must appoint an auditor when the following conditions are met:

1 - Either by legal or regulatory obligation, which is the case for associations whose characteristics (size, legal status, receipt of subsidies in excess of €153,000, etc.) do not apply to the IMA.

2 - Either a statutory obligation or a voluntary designation (our case) : Any association subject to legal or regulatory obligation must publish its annual accounts, accompanied by the auditor's report, by filing them on the "Direction de l'information légale et administrative" website. However, publication of the association's annual account is mandatory only when the total amount of donations and/or subsidies received during the financial year reaches €153,000.

Consequently, their publication by the IMA is not mandatory. However, the association must be able to provide them on request of the tax authorities, together with the auditor's report.

With regard to the DPO: the CNIL, France's Data Protection Authority, states that it is not compulsory for associations to appoint a DPO, but that it is recommended in order to guarantee the association's transparency in this area. This was our choice when the GDPR came into force. Including it in our statutes would be beneficial, if only for our brand image.
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This proposed amendment to the Statutes was adopted by the General Assembly on April 7, 2024