Book III: Employee representative bodies

The social and economic committee draws up, in accordance with the procedures set out in its internal regulations, a report presenting qualitative information on its activities and financial management, in order to help the elected members of the committee and the company’s employees to analyse the accounts. Where the social and economic committee draws up consolidated accounts, the report covers the whole of the social and economic committee and the…

The treasurer of the social and economic committee or, where applicable, the auditor, presents a report on the agreements entered into, directly, indirectly or through an intermediary, between the social and economic committee and one of its members. This report is presented to the elected members of the social and economic committee at the plenary meeting referred to in the third paragraph of article L. 2315-68.

No later than three days before the plenary meeting referred to in the third paragraph of Article L. 2315-68, the members of the social and economic committee responsible for drawing up the committee’s accounts send the members of the social and economic committee the annual accounts or, where applicable, the documents referred to in Article L. 2315-65, together with the report referred to in Article L. 2315-69.

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.