| CONSEIL-EXPERTISE-AUDIT | | | |
| COTE D'OPALE AUDIT | | | |
| ANDRIS | PASCALE | 1966-02 | Partner with Unlimited Liability |
| BERNOU | ABDELKADER | 1964-03 | Partner with Unlimited Liability |
| BERTAL | ABDELLATIF | 1958-10 | Partner with Unlimited Liability |
| CHALTIN | MARIE | 1969-06 | Partner with Unlimited Liability |
| CHARDON | JEAN-CHRISTOPHE | 1960-02 | Partner with Unlimited Liability |
| CROCCEL | OLIVIER | 1972-06 | Partner with Unlimited Liability |
| DEGRENDEL | ANNE-CATHERINE | 1979-02 | Partner with Unlimited Liability |
| GASNAULT | LAURENT | 1966-12 | Partner with Unlimited Liability |
| HERNANDEZ | JACQUES | 1950-06 | Partner with Unlimited Liability |
| HOHNADEL | FRANCOISE | 1956-07 | Partner with Unlimited Liability |
| IFFENECKER | CLEMENT | 1966-01 | Partner with Unlimited Liability |
| LE VAN AN | JEAN-CLAUDE | 1972-11 | Partner with Unlimited Liability |
| MANDOUZE | BERNARD | 1956-09 | Partner with Unlimited Liability |
| NOWTASH | ARASH | 1970-07 | Partner with Unlimited Liability |
| PILVEN | OLIVIER | 1963-02 | Partner with Unlimited Liability |