| SOCIETE FIDUCIAIRE NATIONALE DE REVISION COMPTABLE - FIDAUDIT | | | |
| SEMAPHORES AUDIT | | | |
| BERGER | FRANCOIS | 1951-06 | Director |
| DEPARTEMENT DE LA HAUTE LOIRE BOYER | JEAN-MARC | 1964-03 | |
| BRAYE | YVES | 1949-03 | Director |
| CHASSIN | NICOLE | 1945-05 | Director |
| CHEVAUX | JACQUES | 1957-03 | Deputy Managing Director |
| DEPARTEMENT DE LA CREUSE DELAYE | VALERIE | 1966-10 | |
| DELORT | PHILIPPE | 1965-10 | Director |
| FRESQUET | GINETTE | 1951-12 | |
| DEPARTEMENT DU CANTAL GIRAUDET | MARTINE | 1962-02 | |
| ISSARTEL | JEAN-LUC | 1958-11 | |
| LAIR | ROLAND | 1947-05 | Director |
| MOINS | JEAN-ANTOINE | 1966-03 | Chairman of the Board of Directors |
| MOINS | JEAN-ANTOINE | 1966-03 | Director |
| MORANCAIS | PATRICE | 1961-08 | Director |
| NENY | MARIE-THERESE | 1951-11 | Director |
| PINGET | HERVE | 1961-05 | Deputy Managing Director |
| RANCIER | LAURENT | 1966-01 | |
| SUCHET | FREDERIC | 1976-01 | Chief Executive Officer |
| THERON | ISABELLE | 1961-05 | Director |