| ORCOM AUDIT | | | |
| RSM PARIS | | | |
| BERTHOMIER | JACQUES | 1954-01 | Chairman of the Board of Directors |
| SOCIETE ANONYME D'H.L.M. FRANCE LOIRE | MORGAN | 1973-12 | |
| BORAND | RENE | 1947-10 | Director |
| Ville de Commentry BOURDIER | SYLVAIN | 1969-04 | |
| DENIZOT | ALAIN | 1952-07 | Director |
| FOURNIER | NICOLE | 1954-07 | Director |
| FRISTOT | MICHEL | 1940-11 | Director |
| LABASSE | DOMINIQUE | 1948-10 | Director |
| Département de l'Allier LITAUDON | ROGER | 1953-06 | |
| MARTIN | RENE | 1960-01 | Director |
| MEYER | ANNE-MARIE | 1951-07 | Director |
| PAINGRIS | PHILIPPE | 1956-03 | Director |
| PRUGNAUD | NOEL | 1950-12 | Director |
| MOULINS COMMUNAUTE RAYMONDIN | ANNICK | 1966-12 | |
| VENEL | Anne-Laure | 1976-12 | |