| Rocard | Haute-Marne | 2025 | 100 |
| Crowe Haf | Hauts-de-Seine | 2022 | 100 |
| In Extenso-fiduc Strasb Soc Exp Compt | Bas-Rhin | 2025 | 100 |
| Bm&a Advisory & Support | Paris | 2023 | 100 |
| Emerson Audit et Conseil | Paris | 2025 | 100 |
| Secef | Meurthe-et-Moselle | 2025 | 100 |
| Agc Alliance Centre | Loiret | 2025 | 99 |
| Association de Gestion et de Comptabilite du Perigord | Dordogne | 2025 | 99 |
| Ar-co Gest | Mayenne | 2022 | 99 |
| Hoche & Associes | Dordogne | 2025 | 99 |
| Association de Gestion et de Comptabilite Gascogne Occitane | Haute-Garonne | 2025 | 99 |
| Cabinet Vilaine et Associes | Loire-Atlantique | 2025 | 99 |
| Gorioux Faro et Associes | Finistère | 2025 | 99 |
| Sofradec | Paris | 2021 | 99 |
| Apl | Maine-et-Loire | 2025 | 99 |
| Acefi Cl | Paris | 2025 | 99 |
| Exponens Conseil et Expertise | Paris | 2025 | 99 |
| Ouest Conseils Audit | Finistère | 2025 | 99 |
| Sofar | Vendée | 2025 | 99 |
| Cerfrance Dauphine Provence | Drôme | 2025 | 99 |
| Rsm Rhone Alpes | Rhône | 2019 | 99 |
| Denjean & Associes | Paris | 2025 | 99 |
| Cegefi Conseils | Finistère | 2025 | 99 |
| Audrex | Haute-Savoie | 2024 | 99 |
| Geirec | Ille-et-Vilaine | 2025 | 99 |
| In Extenso Cote D'azur | Alpes-Maritimes | 2023 | 99 |
| In Extenso Rhone Alpes Distribution | Rhône | 2023 | 99 |
| Agc Moselle | Moselle | 2025 | 99 |
| Eight Advisory | Paris | 2021 | 99 |
| Fimeco | Charente-Maritime | 2025 | 99 |
| Groupe Fidu | Paris | 2025 | 99 |
| Forvis Mazars | Doubs | 2025 | 99 |
| Pricewaterhousecoopers Entreprises | Hauts-de-Seine | 2025 | 99 |
| Etud Financ Economiq Comptable | Paris | 2025 | 99 |
| J.causse et Associes | Vaucluse | 2025 | 99 |
| Agc Cerfrance Maine-et-loire | Maine-et-Loire | 2025 | 99 |
| Bm&a Partners | Paris | 2025 | 99 |
| Ey & Associes | Hauts-de-Seine | 2025 | 99 |
| Prieur et Associes | Aube | 2025 | 98 |
| Agileva | Calvados | 2025 | 98 |
| Extencia Bordeaux Gironde | Gironde | 2025 | 98 |
| Duo Solutions | Vienne | 2025 | 98 |
| Altoneo Conseil | Mayenne | 2025 | 98 |
| Talenz Alteis Normandie Seine | Seine-Maritime | 2025 | 98 |
| Exco Languedoc | Hérault | 2025 | 98 |
| Association de Gestion et de Comptabilite | Saône-et-Loire | 2025 | 98 |
| Sadec | Paris | 2025 | 98 |
| Cabinet Bsf S.a. | Gironde | 2024 | 98 |
| Geirec Lorient | Morbihan | 2025 | 98 |
| In Extenso Bretagne | Ille-et-Vilaine | 2025 | 98 |
| E&c Expertise Comptable | Finistère | 2025 | 98 |
| Orcom Cfgs | Vosges | 2025 | 98 |
| In Extenso Auvergne Rhone Alpes | Rhône | 2025 | 98 |
| Valoxy Lille | Nord | 2025 | 98 |
| Amarris Direct | Loire-Atlantique | 2025 | 98 |
| Fiduciaire du Bas-rhin | Bas-Rhin | 2025 | 98 |
| Bosser Expertise | Loire-Atlantique | 2025 | 98 |
| Bm&a Rhones Alpes | Rhône | 2023 | 98 |
| Cdf | Haute-Garonne | 2025 | 98 |
| Comptaplace | Paris | 2025 | 98 |
| Pyramide Conseils | Rhône | 2025 | 98 |
| Tgs France Expertise Comptable Paie Rh | Maine-et-Loire | 2025 | 97 |
| Fiduciaire Audit Conseil | Maine-et-Loire | 2024 | 97 |
| Agc Provence Alpes Mediterranee | Var | 2025 | 97 |
| Association de Gestion et de Comptabilite de Lot-et-garonnne | Lot-et-Garonne | 2025 | 97 |
| Ficamex | Loire-Atlantique | 2025 | 97 |
| Aca Nexia | Paris | 2025 | 97 |
| Expertise et Conseil d Entreprise | Seine-Maritime | 2025 | 97 |
| Secab | Seine-et-Marne | 2024 | 97 |
| Tacher Acogex | Calvados | 2025 | 97 |
| Conseil et Expertise Rhone Alpes | Rhône | 2022 | 97 |
| Action Audit Comptabilite Conseil | Gironde | 2025 | 97 |
| Agc Cerfrance Poitou-charentes | Deux-Sèvres | 2025 | 97 |
| Agc Terre d Allier | Allier | 2025 | 97 |
| Cohesio | Côtes-d'Armor | 2025 | 97 |
| Talenz Alteis | Calvados | 2025 | 97 |
| Emargence | Paris | 2025 | 97 |
| Michel Creuzot | Loiret | 2025 | 97 |
| Centre de Revision D'etudes et de Gestion | Puy-de-Dôme | 2025 | 97 |
| Gva Euraudit | Paris | 2023 | 96 |
| Association de Gestion et de Comptabilite Cerfrance Bfc | Côte-d'Or | 2025 | 96 |
| A G C Normandie Ouest | Calvados | 2025 | 96 |
| Batt & Associes | Vosges | 2025 | 96 |
| Forvis Mazars | Marne | 2025 | 96 |
| Gva Audit | Paris | 2021 | 96 |
| Cerfrance Afga | Vaucluse | 2025 | 96 |
| In Extenso Provence Alpes Cote D'azur | Bouches-du-Rhône | 2025 | 96 |
| Trigone Conseil Tgs France | Nord | 2021 | 96 |
| Apex | Paris | 2025 | 96 |
| Exco Socodec | Côte-d'Or | 2024 | 96 |
| Bdo Expertise Sociale & Rh | Yvelines | 2025 | 96 |
| Sud Expert Conseil 12 | Aveyron | 2022 | 96 |
| Agc de Loire-atlantique | Loire-Atlantique | 2025 | 96 |
| Agc Ader | Pyrénées-Atlantiques | 2025 | 96 |
| Steco | Charente-Maritime | 2025 | 96 |
| Exco Fiduciaire du Sud Ouest | Haute-Garonne | 2025 | 96 |
| In Extenso Toulon Secpa | Var | 2021 | 96 |
| Cabinet Colin - Henrio | Morbihan | 2025 | 96 |
| O Conseils | Hérault | 2025 | 96 |
| Qintens | Rhône | 2025 | 96 |