Ccaof

What Ccaof does

CCAOF (Cabinet de Commissariat et d'Audit de l'Ouest de la France) is a French professional services firm headquartered at 104 Rue Eugène Pottier, Rennes, specializing in three integrated service pillars: legal and contractual audit (commissariat aux comptes), cooperative revision (révision coopérative), and sustainable accounting (comptabilité durable). Founded around 1970, the firm holds specialized regulatory agréments from the HCCA (Haut Conseil de la Coopération Agricole) for agricultural cooperative revision and from the ANR (Autorité des Normes Comptables) and CSC (Conseil Supérieur de la Coopération) for non-agricultural cooperative sectors under the ESS law of July 31, 2014. Its service portfolio spans statutory account certification, acquisition audits, conformity attestations, cooperative governance revision (including the proprietary Coopertise® ongoing revision mission), CSRD/ESRS sustainability audits, carbon footprint assessments, transition planning, and RSE (CSR) advisory.

Name

Ccaof

Legal name

CCAOF

Website

https://ccaof.fr

Company type

Private

Founded year

1970

Operating status

Operating

Headcount range

1–10 employees

Ownership category

akta.pro rank

Headquarters

HQ city

Rennes

HQ country

France

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Others

Revenue model

1. Audit and Commissariat aux Comptes: Statutory audit services for certification of annual accounts, contract audits, acquisition audits, and sustainability audits (CSRD/ESRS). Revenue generated through professional service engagements with cooperatives, associations, and enterprises.
2. Cooperative Revision: Legal audit services for cooperatives to verify compliance with cooperative principles and governance. Includes attestation of conformity, revision during company life (Coopertise mission), revision at mergers, deficit revision, and social capital revaluation missions.
3. Durable Accounting: Carbon footprint assessment, transition planning, extra-financial reporting, and RSE (CSR) support services.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels3 records

Core offering

CCAOF delivers statutory audit (Commissariat aux comptes), cooperative revision (Révision coopérative), and sustainable accounting services to cooperatives, associations, and agri-food enterprises primarily in western France. Engagements include account certification, acquisition audits, CSRD/ESRS sustainability audits, cooperative governance verification under HCCA/CSC oversight, carbon footprint assessments, transition planning, and RSE accompaniment.

Product overview

CCAOF is an audit and accounting firm specializing in cooperative revision and sustainability services. The company offers a portfolio of professional services organized around three core pillars: (1) Legal and contractual audit (Audit légal et contractuel), including account certification, acquisition audits, and attestations; (2) Cooperative revision (Révision coopérative) with services such as Coopertise® for ongoing compliance verification; and (3) Sustainable accounting (Comptabilité durable) encompassing carbon footprint assessments, transition plans, and extra-financial reporting. The firm also provides CSRD/ESRS sustainability audits to help clients meet European ESG reporting requirements. These services are delivered by a team of 18 professionals including 4 statutory auditors and 3 approved cooperative reviewers.

Differentiator

Problem solved

Functional benefit

Products and services

• Audit légal et contractuel (Legal and Contractual Audit) Statutory audit services including account certification, acquisition audits, contractual attestations, and regulatory attestations performed in compliance with French audit standards (NEP). Designed for cooperatives, associations, and enterprises requiring legally mandated financial statement certification.
• Audit de durabilité (CSRD/ESRS Sustainability Audit) Sustainability audit services helping companies comply with the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, verifying ESG data reliability and regulatory compliance. Conducted by auditors holding the sustainability visa.
• Révision coopérative (Cooperative Revision) Legal audit services for cooperatives verifying compliance with cooperative principles, governance quality, democratic practices, and fiscal/legal conformity for agricultural cooperatives (HCCA) and ESS cooperatives (CSC). Includes attestation of conformity, revision during company life, revision at mergers, deficit revision, and social capital revaluation missions.
• Coopertise® Specific cooperative revision mission conducted during the cooperative's operational life, designed to support continuous improvement and compliance with cooperative values throughout the entity's lifecycle.
• Comptabilité durable (Sustainable Accounting) Sustainable accounting services including carbon footprint assessments, transition planning, extra-financial reporting, and RSE (Corporate Social Responsibility) support for cooperatives, PME, and agri-food subsidiaries.

Quantifiable outcome

• 150 cooperatives accompanied across metropolitan France and DOM-TOM
• +2 more outcomes

Named customers6 records

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Five partnerships are on record, tiered core and strategic.

• HCCA (Haut Conseil de la Coopération Agricole)coreOthersRegulatory body overseeing cooperative revision. CCAOF operates under HCCA agréation to conduct cooperative audits for agricultural cooperatives, verifying compliance with cooperative principles and governance requirements.
• ANR (Autorité des Normes Comptables)coreOthersStandards body that provides agréation for cooperative revisers in sectors beyond agriculture. CCAOF holds agréation as cooperative reviser for missions under ESS law.
• CSC (Conseil Supérieur de la Coopération)coreOthersRegulatory framework for cooperative revision in non-agricultural cooperative sectors. CCAOF provides revision services for cooperatives under CSC oversight.
• La Coopération Agricole Métiers du grain - Charte de gestion du risque prixstrategicOthersCCAOF is referenced as auditor for the price risk management charter established by La Coopération Agricole Métiers du grain, conducting audits within this framework.
• AXO Groupe CoopératifcoreOthersAXO Groupe Coopératif appears to be the parent or affiliated cooperative group. Contact email domain ([email protected], [email protected]) and address information suggest affiliation with the AXO cooperative group.

Scale indicators4 records

Recent moves5 records

Expansion highlights6 records

Direct peers

• Cerfrance: Federated French network of accounting and advisory firms dedicated to farmers, agricultural cooperatives, and rural SMEs. Direct peer given overlapping customer base in agricultural cooperatives and similar regional proximity to the French farming sector.
• Baker Tilly France: International mid-tier accounting firm operating across French regions with audit, advisory, and sustainability practices serving SMEs and cooperatives. Comparable scale and regional audit delivery to CCAOF.
• Grant Thornton France: International mid-tier firm with a French presence focused on SMEs, mid-market companies, and cooperatives. Comparable audit service portfolio and French regional delivery model.
• BDO France: International mid-tier accounting and audit firm with a substantial French regional office network serving SMEs, cooperatives, and agri-food enterprises. Comparable mid-market audit positioning and ability to serve cooperative clients in French regions.
• In Extenso: French accounting and advisory network affiliated with Deloitte, with a strong specialization in agricultural, agri-food, and TPE/PME clients across rural France. Highly comparable to CCAOF in serving cooperatives and agri-food enterprises with audit and accounting services, though at significantly larger scale.
• RSM France: International mid-tier accounting network with French presence focused on mid-market audit, tax, and advisory. Competes for similar cooperative and SME audit mandates at a comparable tier to CCAOF.

Broad incumbents

• PwC France: Big 4 firm with a national French practice serving agricultural cooperatives and large agri-food groups. Competes for cooperative statutory audit and sustainability assurance work that CCAOF also targets.
• Deloitte France: Big 4 firm with a dedicated French agricultural sector practice (alongside In Extenso) serving cooperatives and agri-food enterprises. Broader incumbent that competes for the same end-client audit and sustainability assurance mandates.
• KPMG France: Big 4 firm with established agricultural sector and cooperative practices in France. Overlaps with CCAOF on cooperative statutory audit and emerging CSRD sustainability assurance mandates, though at significantly larger scale.
• Fiducial: Major French accounting and advisory firm with a national network serving SMEs across all sectors including cooperatives. A broader incumbent that overlaps with CCAOF's SME and cooperative audit offerings but at much larger scale.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• LinkedInlinkedin.com/company/ccaof

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Profiles7 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Ccaof