Blog

Audits of training organisations are carried out on the basis of documents or on site, by 145 agents spread across the 18 regional audit services (SRC /DREETS).
Non-compliance may lead to sanctions imposed by the regional prefect or the minister, based on reports and observations.
Below are the most common non-conformities identified in the latest report, along with solutions to ensure compliance.

1. Non-compliant advertising (21%)
Issue:
Training organizations must adhere to strict rules regarding communication and advertising. This includes:
• Avoiding misleading claims about qualifications, certifications, or accreditations.
• Including required legal information (e.g., registration number, Qualiopi certification if applicable).
• Avoiding misleading promises (e.g., guaranteeing full financial support when conditions apply).
How to ensure compliance:
• Check that your communication materials (website, brochures, social media) include your registration number (N.D.A.: Numéro de Déclaration d’Activité) and relevant certifications.
• Whenever you quote your N.D.A. in any communication, make sure that it includes the indication: “Cet enregistrement ne vaut pas agrément de l’État” (This registration does not imply State approval).
• Be precise and factual when describing your training programs.
• Add a disclaimer stating that financial support from funding bodies (OPCO, Pôle emploi) is subject to eligibility criteria.

2. Lack of separate accounting (18%)
Issue:
Training organizations must keep their financial records separate from other business activities.
How to ensure compliance:
• Open a dedicated bank account for your training activity.
• Use accounting software that allows you to track income and expenses separately for each activity.
• Ensure that invoices and quotes for training services specify the legal framework for VAT exemption.
For example, if you are certified (by the DREETS, or previously DIRECCTE) exempt from VAT for your professional training activities, then all invoices for these VAT-exempt activities should include the following statement: “exonérée de TVA — Art. 261.4.4 a du CGI.”
If the invoice is for an activity other than for your VAT-exempt activity (for example, for translation work), and if this ‘extra’ activity does not exceed the threshold in turnover for application of VAT, then your invoices for this activity should include the following statement: “TVA non applicable selon l’article 293B du CGI.”

3. Failure to deliver planned training actions (17%)
Issue:
Not delivering a planned training session or failing to adhere to its content is a major cause of non-compliance.
How to ensure compliance:
• Create a detailed syllabus and schedule for each training program.
• Maintain attendance sheets signed by participants.
• Archive training materials and certificates of completion.
• If a session is cancelled, promptly notify participants and provide alternative solutions (rescheduling, refunds, etc.)

4. Absence or non-compliance of internal regulations (13%)
Issue:
The ‘règlement intérieur’, or ‘internal regulations’, are mandatory for training programs exceeding 500 hours per year.
How to ensure compliance:
• Draft internal regulations that outline:
• General operating conditions.
• Rights and responsibilities of trainees.
• Safety and disciplinary rules.
• Ensure trainees sign the regulations before starting the training.

5. Irregularities in the nature of services provided (5%)
Issue:
Training services must align with the legally defined categories (e.g., vocational training, skills assessments, validation of prior experience, apprenticeships).
How to ensure compliance:
• Verify that your programs fit within the legal framework for training services.
• If offering coaching, ensure it is integrated into a structured training program with clear learning objectives.

6. Insufficient information for trainees (5%)
Issue:
Trainees must receive clear and complete information about the training program, including objectives, content, and conditions.
How to ensure compliance:
• Provide a detailed syllabus before enrolment.
• Clearly state prerequisites and learning objectives.
• Supply a welcome booklet outlining the training process.

7. Non-compliance with individual training contracts (4%)
Issue:
Any training commitment must be formalized through a contract or agreement.
How to ensure compliance:
Always issue a training contract specifying:
• The nature and duration of the training.
• Cost and funding arrangements.
• Responsibilities of both trainer and trainee.

How to Conduct a Compliance Review

1. Review your administrative documents
• Ensure your registration number is valid.
• Verify the existence and compliance of your internal regulations.
• Update contract and agreement templates.

2. Check your accounting obligations
• Maintain separate financial records for training activities.
• Justify VAT exemption where applicable.

3. Assess your communication practices
• Ensure your advertising complies with legal requirements.
• Provide transparent information on training courses.

4. Evaluate your training procedures
• Ensure each training program has a structured syllabus.
• Keep records of attendance, training materials, and completion certificates.

5. Ensure traceability of your actions
• Retain essential documents (contracts, agreements, proof of attendance, etc.)

Developing Your Compliance Roadmap