Call Us + 33 1 84 88 31 00

Article R822-34 of the French Commercial code

A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the…

Read More »

Article R822-35 of the French Commercial code

The work of the statutory auditor relating to the certification of the accounts of a public interest entity shall be subject to an independent review prior to the signing of the reports provided for in the last paragraph of Article L. 823-9 and in III of article L. 823-16. The purpose of the independent review is to verify that the signatory could reasonably have reached the conclusions set out in…

Read More »

Article R822-36 of the French Commercial code

Any statutory auditor registered on the list mentioned in I of Article L. 822-1 must be covered by insurance guaranteeing the liability provided for in Article L. 822-17, within the limits and conditions set by joint order of the Minister of Justice and the Minister for the Economy.

Read More »

Article R822-39 of the French Commercial code

The registered office of a firm of statutory auditors is located within the jurisdiction of the regional company with the largest number of shareholders or partners. If two or more regional companies have the same number of shareholders or partners, the registered office may be set at the choice of the shareholders or partners in one of those companies. If the largest number of shareholders or members is attached to…

Read More »

Article R822-41 of the French Commercial code

The application for registration of a company shall be submitted collectively by the partners and addressed to the High Council under the conditions provided for in articles R. 822-8 to R. 822-11. The following must be attached: 1° A copy of the articles of association; 2° A request from each partner asking for the company to be registered; 3° A list of shareholders or partners specifying for each of them:…

Read More »

Article R822-42 of the French Commercial code

The application for registration of a company may be submitted by the company’s legal representative. The application signed by the company’s legal representative accompanied by the resolution of the constituent general meeting of shareholders or members authorising that representative to apply for registration of the company must be attached to the application.

Read More »

Article R822-43 of the French Commercial code

The registration and transmission of the company’s application for registration meet the conditions set out in article R. 822-9. The High Council or its delegate requests bulletin no. 2 of the criminal record of members of management, executive, administrative or supervisory bodies who are not statutory auditors.

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.