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Article R821-14-15 of the French Commercial code

The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of loss, destruction or theft of the supporting documents provided to the accounting officer, the Minister responsible for the budget may authorise the latter to provide for their replacement. The supporting documents are kept in the accounting officer’s archives for at least ten years from the closing date of the financial year to which they relate.

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Original in French 🇫🇷
Article R821-14-15

La liste des pièces justificatives de recettes et de dépenses est préparée par l’agent comptable et proposée par le président à l’agrément du ministre chargé du budget. En cas de perte, destruction ou vol des justifications remises à l’agent comptable, le ministre chargé du budget peut autoriser ce dernier à pourvoir à leur remplacement. Les pièces justificatives sont conservées dans les archives de l’agent comptable pendant dix ans au moins à partir de la date de clôture de l’exercice auquel elles se rapportent.

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