The social and economic committee informs the company’s employees, by any means, of its annual accounts or, where applicable, the documents mentioned in article L. 2315-65, together with the report mentioned in article L. 2315-69.
Where the social and economic committee exceeds the thresholds set by decree for at least two of the three criteria mentioned in II of article L. 2315-64, it is required to appoint at least one statutory auditor and one alternate, separate from those of the company. The social and economic committee required to draw up consolidated accounts appoints two statutory auditors pursuant toarticle L. 823-2 of the French Commercial Code….
When the statutory auditor of the social and economic committee, in the course of carrying out his duties, identifies facts likely to jeopardise the continued operation of the social and economic committee, he shall inform the secretary and the chairman of the social and economic committee, in accordance with the conditions laid down by decree in the Conseil d’Etat. If the secretary of the Social and Economic Committee fails to…
The annual accounts and, where applicable, the documents referred to in Article L. 2315-65, as well as the supporting documents relating thereto, are kept for ten years from the date of closure of the financial year to which they relate.
The social and economic committee whose annual resources exceed the threshold provided for in article L. 2315-65 and which does not exceed, for at least two of the three criteria mentioned in II of article L. 2315-64, thresholds set by decree, entrusts the task of presenting its annual accounts to a chartered accountant. The cost of this task is paid for by the social and economic committee out of its…
For the application of this section, the definition of annual resources for the assessment of the thresholds mentioned in II of Article L. 2315-64 and in Article L. 2315-65 is specified by decree.
The Social and Economic Committee may, where appropriate on the recommendation of the committees set up within it, decide to use the services of a chartered accountant or a qualified expert in the cases provided for in this sub-section.
A company agreement, or failing that, an agreement concluded between the employer and the Social and Economic Committee, adopted by a majority of the elected full members of the staff delegation, determines the number of expert reports in the context of the recurring consultations provided for in paragraph 2 over one or more years.
When the social and economic committee decides to call in an expert, the costs of the expert are paid for : 1° By the employer for the consultations provided for in articles L. 2315-88, L. 2315-91, in 3° of article L. 2315-92 and in 1° of article L. 2315-94 as well as in 3° of the same article L. 2315-94 in the absence of any indicator relating to professional equality…
Notwithstanding Articles L. 2315-78 and L. 2315-80, the Social and Economic Committee may call upon any type of expert opinion paid for by it for the preparation of its work.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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