Governance process

The network member firms are linked by contract. This contract commits these firms and all of their partners to technical reviews and governance processes on all aspects of their practice and behavior. An independent body of oversight is in charge of dealing with open issues.


Constantin - Serval & Associes's organization is also set up to allow compliance with the International Federation of Accountants "IFAC" code of Ethics and other major National codes of Ethics and professional procurements. This organization is transparent to competent authorities.

At the same time, all necessary processes are implemented to protect the client's data and privacy.

Quality control

Constantin - Serval & Associes is organized in order to comply with all rules and regulations of Ethics through assigned executives using specific global software. This is to measure the risk of the assignments, the absence of conflict of interest and the quality of the work performed.
A compliance officer is in charge of the correct implementation of the processes. Quality control is performed with internal resources as well as external resources.

International Coordination

Mr. Jean-François Serval, a French CPA and UK Auditor, coordinates assignments with the head office and other US and international practices.
Through its branch offices and correspondents, Constantin - Serval & Associes network, now covers all of Western Europe, North America and northern africa enabling it to service its clientele internationally.


The network is organized so that the Member Firms are complying with the professional guidance’s (IFAC…and others), laws and regulations. It also exists to implement specific rules for ensuring the dedication of the staff, quality control as well as security for clients in the situation where a challenge arises on an assignment. Processes are also set to ensure long term consistency of the network as well as a sanction process if a partner does not respect the rules. The network also has a governance of global bodies in place to implement its rules.
The Member Firms are those which have signed the network framework agreement contract dealing with the above matters and goals.

The Correspondent Firms are those which are currently practicing or working with the Constantin/Groupe Audit- Serval & Associés network without having signed the network framework agreement. Like the Member Firms, they have to comply with all rules and professional procurements applicable for the assignments as well as justifying the absence of conflicts and their independence.
Neither status considers the existence or the possibility of referral fees between the firms. No profit sharing system exists, neither on a global basis nor on an assignment basis.

International Offices

We are proud to have offices in North America, Europe & Asia.

Our Offices