About us

Created in 1987, ARCCA intervenes in several areas of economy.

Positioned in traditional sectors of market economy, the firm is also turned on non market sector since several years by accompanying associations and non profit entities in various fields such as medical and social, labor union and professional federation, humanitarian and charitable, cultural, environment and housing, sports and educational.

ARCCA has developed strong skills in public sector and in particular on local authorities and their satellites (EPIC, state control, personalized state control, labor unions, associations), performing missions in various economic sectors such as tourism, household refuses, water, parkings…

The developed experience on these sectors in the course of years has allowed the firm ARCCA to become a true reference on these markets.

Originally a structure composed with about 20 persons, the firm has come close to GVA in 2009 in order to develop new skills synergies.
Within the GVA group, ARCCA develops in particular non market sector missions, public sector and parapublic sector in which specialized teams are affected. This organization endows ARCCA with flexibility and efficiency in its interventions and allows to maintain privileged relationships with each of its clients.


GVA is an independent auditing, statutory auditing, accounting, and consultancy group that provides advice on accounting, tax, legal and social matters.

Founded in 1975, GVA was developed following the merger of two firms: EURAUDIT and GFP.

From the outset, GVA has been committed to all-round quality at the service of customer fulfilment. Today, GVA is led by eight partners with 80 employees.

1989: GVA becomes a member of the international UHY network “Urbach Hacker Young International”, currently established in more than 80 countries with 242 offices.

1997: GVA becomes a co-founder of the national “DIFFERENCE” Group.

2003: – GVA creates Planète Compta,
– GVA is granted ISO 9001 certification – version 2000.

2006: GVA is a founding member of the ADACEIP, an association that develops quality reference standards audits in Public Interest Entities.

2009:  – GVA is granted ISO 9001 certification – version 2008,
– The firm ARCCA joins GVA.

Managing partners

Philippe Bonnin

Managing Partner
Accountant partner
External Auditor

Muriel Nouchy

Managing Partner
Accountant partner
External Auditor

Raymond Dijols

Managing Partner
Accountant associated
External Auditor


Idrich Akhoun

Accountant partner
External Auditor

Philippe Baschet

Accountant partner
External Auditor

Bérengère Schaal

Accountant partner
External Auditor

Emmanuel Gayte

Accountant partner
External Auditor


Corinne Baraquant

HR Department

Christelle Doquin

IBS Department

Eliane Papier

Legal Department

Eric Belzanne

Administrative and financial Department

Sébastien Mialet

SMEs Expertises

Julien Sene

Social Department

Géraldine Gouyette

Social Department

Matthias Fray

Social Department

Anthony Roubaud


Claudine Beauce


Mikel Munoz


Yann Gueguen


Amadou Souare


Our values



Because it is important to stay tuned, ARCCA strives to stay one step ahead, contributing to the success of its clients by anticipating their needs.



Always keeping pace to understand the market and identify potential risks, ARCCA accompanies its clients with a pragmatic and strategic approach.



Committed to its customers, with the firm involvement of its teams, ARCCA undertakes to remain available, meet deadlines and provide quality services.



Multidisciplinary skills contribute to a better overall performance. By combining and mobilizing the expertise and specialties of each department, ARCCA is able to adapt its offer to provide a personalised service with tailor-made solutions.



Oriented towards customer satisfaction, the ISO 9001:2008 certification obtained by ARCCA involves rigorous working methods in compliance with professional standards; quality control procedures, a selective recruitment policy and high level of professional training.

Ethics and Quality


Corporate social

ARCCA is certified according to ISO 9001 standard, version 2000 and 2008, and AFAQ Service Commitment since 2007.

These certifications involve:
• Working methods in strict compliance with the most demanding professional regulations
• Internal quality control procedures oriented towards the satisfaction of our customers
• A selective recruitment policy
• A high level of professional training


A high quality
of service for audits

At GVA, audit recordkeeping is conducted in accordance with approved professional standards of practice and the professional code of ethics of the National Institute of Statutory Auditors. As a co-founder of ADACEIP (Association of Development Activities for Statutory Auditors in Public Interest Entities) and as a Certified Premium Statutory Auditor, ARCCA ensures the correct interpretation and adaptation to the changing and requirements of the profession, alongside the other members of the association holding AFAQ/AFNOR certification.



ARCCA is referenced by the American government to audit the use of subsidies given to humanitarian associations in the world.



Skills united to deploy an international strategy


Whether you are seeking to relocate abroad or to develop international trade relations, GVA accompanies you through its membership of the UHY network.

Our common vision of international business is reflected in the quality of work and the integrity of our services.

As a foreign company wishing to set up business in France or as a local company wanting to deploy abroad, thanks to UHY, GVA can offers its clients access to a global network of more than 6,800 staff, with 240 offices in over 80 countries.

Muriel Nouchy has been a member
f UHY Board since 2015.

Consisting of independent auditing and consulting firms, UHY, established in 1986, is among the 20 largest audit and consultancy networks worldwide. UHY is a member of the “Forum of Firms’, the main network endorsed by the IFAC.

This international deployment enables us to combine our expertise, capabilities and tools with our experience in the field of :

• Statutory and contractual audit
• Accounting and outsourcing
• Mergers and acquisitions
• International taxation
• Consultancy (strategy, management, social …)

Différence National Group

To deploy a National Strategy

GVA is a founding member of DIFFERENCE a national group of accounting, auditing and consulting firms. Implemented in 10 French regions and consisting of thirty offices.

This group cultivates individual differences to coach small and medium enterprises in their regional or national development policies.


Each firm benefits from the presence and commitment of several of its members in professional bodies.

A shared corporate management vision and the same passion for consultancy allow DIFFERENCE to combine its members’ expertise at the service of its customers.