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Article R232-1 of the French Commercial code

The annual financial statements, the management report and, where applicable, the consolidated financial statements and the group management report are made available to the statutory auditors at the registered office at least one month prior to the convening of the meeting of members or shareholders called to approve the company’s annual financial statements.

The documents mentioned in the previous paragraph are delivered, in copy, to the statutory auditors who request them.

Original in French 🇫🇷
Article R232-1

Les comptes annuels, le rapport de gestion ainsi que, le cas échéant, les comptes consolidés et le rapport sur la gestion du groupe sont tenus, au siège social, à la disposition des commissaires aux comptes un mois au moins avant la convocation de l’assemblée des associés ou des actionnaires appelés à statuer sur les comptes annuels de la société.

Les documents mentionnés à l’alinéa précédent sont délivrés, en copie, aux commissaires aux comptes qui en font la demande.

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