| Région | Expert-comptable | Code postal | Ville | |
| Bretagne | Christine Even | 56400 | AURAY | |
| Bretagne | Paul Kerisit | 56100 | LORIENT | |
| Bretagne | Benoit Meheut | 56325 | LORIENT CEDEX | |
| Bretagne | Jean Blecon | 29801 | BREST CEDEX 9 | |
| Bretagne | Yves Mainguet | 35103 | Rennes cedex 3 | |
| Bretagne | Maryline Lemaitre | 35000 | RENNES | |
| Bretagne | Briz Loncle | 22000 | SAINT BRIEUC | |
| Bretagne | Cédric Bourdain | 35500 | VITRE | |
| Bretagne | Ollivier Moisan | 35000 | rennes | |
| Bretagne | Michel Hervieu | 22100 | DINAN | |
| Bretagne | Regis Morenne | 35130 | LA GUERCHE DE BRETAGNE | |
| Bretagne | David Blanchard | 22440 | PLOUFRAGAN | |
| Bretagne | Pierre-yves Le corre | 29334 | QUIMPER Cedex | |
| Bretagne | Paul Guillou | 29334 | QUIMPER Cedex | |
| Bretagne | Ricoult Odile | 29334 | QUIMPER CEDEX | |
| Bretagne | Bernard Quelven | 29334 | QUIMPER CEDEX | |
| Bretagne | Dominique Deniel | 29334 | QUIMPER CEDEX | |
| Bretagne | Yves Brun | 29334 | QUIMPER | |
| Bretagne | Charles Le loch | 29000 | QUIMPER | |
| Bretagne | Karine Prigent | 56000 | VANNES | |
| Bretagne | Gilles Donnars | 35769 | SAINT GREGOIRE | |
| Bretagne | Philippe Busson | 56000 | Vannes | |
| Bretagne | Philippe Busson | 56000 | VANNES | |
| Rouen-Normandie | Jean-claude Allain | 14600 | HONFLEUR | |
| Rouen-Normandie | Daniel Cassus | 14400 | BAYEUX | |
| Rouen-Normandie | Damien Charrier | 14050 | CAEN CEDEX 4 | |
| Rouen-Normandie | Jean nicolas Ferrand | 14100 | LISIEUX | |
| Rouen-Normandie | Sandrine Lecoq | 14130 | PONT L''EVEQUE | |
| Rouen-Normandie | Annie Le lostec | 14100 | LISIEUX | |
| Rouen-Normandie | Jean-louis Tacher | 14123 | IFS | |
| Rouen-Normandie | Stephane Tacher | 14123 | IFS | |
| Rouen-Normandie | Igor Vautier | 14000 | CAEN | |
| Rouen-Normandie | Francois Caule | 27201 | VERNON CEDEX | |
| Rouen-Normandie | Thierry Goupil | 27270 | BROGLIE | |
| Rouen-Normandie | Jean-francois Thibout | 27401 | LOUVIERS CEDEX | |
| Rouen-Normandie | Jean-luc Berthelot | 50302 | AVRANCHES CEDEX | |
| Rouen-Normandie | Christian Gabe | 50302 | AVRANCHES CEDEX | |
| Rouen-Normandie | Paul Maurer | 50500 | CARENTAN | |
| Rouen-Normandie | Philippe Bazin | 61105 | FLERS CEDEX | |
| Rouen-Normandie | Franck Basin | 76260 | EU | |
| Rouen-Normandie | Arnaud Debray | 76373 | DIEPPE CEDEX | |
| Rouen-Normandie | Francois Duboc | 76230 | ISNEAUVILLE | |
| Rouen-Normandie | Valerie Duboc | 76230 | ISNEAUVILLE | |
| Rouen-Normandie | Daniel Dumesnil | 76063 | LE HAVRE CEDEX | |
| Rouen-Normandie | Marc Labrunye | 76100 | ROUEN | |
| Rouen-Normandie | Philippe Laine | 76373 | DIEPPE CEDEX | |
| Rouen-Normandie | Arnaud Lamande | 76063 | LE HAVRE CEDEX | |
| Rouen-Normandie | Isabelle Lefebvre villalard | 76500 | ELBEUF | |
| Rouen-Normandie | Stephane Longuemart | 76000 | ROUEN | |
| Rouen-Normandie | Anne madeleine Madeline | 76230 | BOIS GUILLAUME | |
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