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Article D5132-31 of the French Labour Code

When the body approved under article L. 5132-15 is an association, it prepares its annual accounts in accordance with the regulations of the Autorité des normes comptables in force for the annual accounts of associations.

Original in French 🇫🇷
Article D5132-31

Lorsque l’organisme conventionné au titre de l’article L. 5132-15 est une association, elle établit les comptes annuels conformément au règlement de l’Autorité des normes comptables en vigueur pour les comptes annuels des associations.

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