The French apprenticeship system attracts nearly 900,000 apprentices every year and mobilizes over €16 billion in public spending. But a portion of these funds appears to be exposed to fraud. In a preliminary report released on June 3, 2026, the Cour des comptes provides the first quantified estimate of the risk since the sector was liberalized by the Pénicaud law of 2018. The findings are alarming.
In short: the Cour des comptes estimates that nearly 10% of public funds for apprenticeships — roughly €1.5 billion per year — are potentially exposed to a risk of fraud or abuse. The main types of fraud identified range from fake apprentices to fraudulent training invoicing. The Cour highlights the lack of independence of the Opco, which act as both funders and auditors, and recommends creating an autonomous public interest group (GIP). A bill adopted on June 11, 2026 already strengthens the role of France Compétences.
What exactly does the Cour des comptes report say?
The Cour des comptes preliminary report, titled "risks of fraud in apprenticeship subsidies," was sent to the sector's key stakeholders in early June 2026. It is based on a survey conducted among the Opco (operators of skills), which fund CFA and pay subsidies to employers.
Key figures from the report:
| Indicator | Estimated value |
|---|---|
| Public funds exposed to fraud | ~10% of total |
| Estimated annual amount | ~€1.5 billion |
| Number of apprentices (2024) | ~879,000 contracts |
| Total public spending (2023) | €16.5 billion |
| Reform that triggered liberalization | Pénicaud law of August 1, 2018 |
"The control system, primarily in the hands of the Opco, is deemed too inadequate given the amounts at stake," the preliminary report summarizes, according to information reported by Les Échos on June 8, 2026.
This report comes in a context of budgetary rationalization: the government has already cut regional allocations and adjusted hiring subsidies, as we explain in our article on apprenticeship hiring subsidies in 2026.
What are the main types of fraud identified?
The Cour des comptes lists several fraud mechanisms that exploit the vulnerabilities of a system that has become massive and complex:
- Fake apprentices: employees declared as apprentices without receiving any real training, sometimes within large corporations that capture the subsidies.
- Fake employers and fake training organizations: ephemeral entities created to collect public funding before disappearing.
- False termination declarations: prematurely declaring a contract termination so the employer can hire a new apprentice and stack subsidies.
- Identity theft: using young people's personal data to open fictitious contracts.
- Invoicing for training that never took place: CFA billing for hours or modules that never occurred.
- Failure to respect the supervision ratio: more than 2 apprentices per master apprentice, in violation of the Labor Code.
To understand the role of the master apprentice and their obligations, check out our guide on the master apprentice in 2026.
Why is the control system considered inadequate?
The Cour des comptes identifies two structural causes:
1. A conflict of interest in Opco governance
The Opco are bipartite organizations managed by social partners (unions and employers' associations). They fund CFA and pay subsidies to employers, but they also carry out audits on how the funds are used. This dual mission creates a conflict of interest: the professional branches sitting on the Opco boards are partly auditing the very organizations they fund.
2. The lack of data cross-referencing tools
The Cour notes the absence of a centralized system to cross-reference enrollment data, CFA attendance, exam results, and subsidy payments. The use of the NIR (social security number) could be expanded, as already planned by the apprenticeship reform of 2026.
⚠️ For apprentices: this fraud does not target you directly. It targets the financial flows between employers, CFA, and Opco. However, it weakens the funding system and could lead to cuts in subsidies or tighter conditions for everyone.
What is the government doing to address this fraud?
Several legislative and regulatory responses are underway:
- Bill to combat social and tax fraud — definitively adopted by Parliament on June 11, 2026, it strengthens the role of France Compétences and provides for the creation of an autonomous GIP to pool audits.
- Bill to regulate private higher education — currently working its way through the legislative process, it requires state approval and reforms apprenticeship conditions in private higher education.
- Strengthening of anonymous inspections — already included in the apprenticeship reform, they allow France Compétences to send undercover inspectors to CFA.
- Tougher sanctions against CFA providing false information on success, employment, and dropout rates.
What is the impact on apprentices and honest employers?
For apprentices and companies that follow the rules, the concrete short-term impact is limited. The fraud does not call into question the validity of contracts or the payment of wages. However, in the medium term, it threatens the balance of the system:
- Reduced subsidies: the budget cuts already announced could intensify if the government seeks to offset fraud-related losses. The €750 co-payment for programs at the bac+3 level and above, discussed in our article on the €750 co-payment, is one example.
- Tighter controls: legitimate employers will likely need to provide more documentation (attendance, CFA presence, in-company activities).
- Stricter selection of CFA: training organizations will have to prove their reliability to maintain public funding.
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Toward an overhaul of apprenticeship oversight?
The creation of an autonomous GIP, recommended by the Cour des comptes, would mark a major break: it would strip the Opco of their audit monopoly and transfer it to an independent body under state supervision. This structural reform, if it materializes, could be accompanied by tougher sanctions (repayment of subsidies, criminal penalties, blacklisting of fraudulent CFA) and better traceability of public funds.
The stated goal is clear: to preserve trust in a system that has proven its effectiveness — 2 out of 3 young people find a job within 6 months of obtaining their work-study diploma — while eliminating the fraudulent practices that undermine it.
To stay updated on apprenticeship funding developments and simulate your earnings, visit our salary simulator and explore the available financial aid.