Article R626-39 of the French Commercial code
When the administrator or the mandataire judiciaire has completed his assignment, he shall file an end-of-assignment report at the court registry. Any interested party may examine it. When the judicial representative has been informed of the implementation of an administrative procedure for tax assessment, he shall inform the competent public accountants by registered letter with acknowledgement of receipt at least fifteen days before the date of such filing. This report…