BOOK II: Commercial companies and economic interest groupings.

In companies other than sociétés anonymes, the request for explanations provided for in Article L. 234-2 concerns any fact that the statutory auditor identifies when examining the documents provided to it or any fact of which it becomes aware during the performance of its duties. This request shall be sent without delay by registered letter with acknowledgement of receipt. The manager responds by registered letter with acknowledgement of receipt within…

The invitation to the meeting to deliberate on the facts noted provided for in the second paragraph of Article L. 234-2 shall be sent by the statutory auditor to the executive director, by registered letter with acknowledgement of receipt, within fifteen days of receipt of the executive director’s reply or the expiry of the time limit for the reply. The letter shall be accompanied by the statutory auditor’s special report….

When, under the conditions provided for in the last paragraph of Article L. 234-2, the statutory auditor shall inform the president of the court of the steps he has taken; this information shall be sent without delay by registered letter with acknowledgement of receipt. The letter must include a copy of all the documents that are useful for informing the president of the court and a statement of the reasons…