Chapter II: Company accounts

I. – General partnerships all of whose partners with unlimited liability are limited liability companies or joint stock companies are required to file at the court registry, for annexation to the register of commerce and companies, within one month of the approval of the annual accounts by the ordinary meeting of the partners or within two months of such approval where such filing is made by electronic means:

I. – Every limited liability company is required to file with the court registry, for inclusion in the register of commerce and companies, within one month of the approval of the annual accounts by the ordinary meeting of shareholders or by the sole shareholder or within two months of such approval when such filing is made by electronic means: 1° The annual financial statements and, where applicable, the consolidated financial…

I. – Every joint-stock company is required to file with the court registry, to be appended to the register of commerce and companies, within one month of the approval of the annual accounts by the general meeting of shareholders or within two months of such approval when such filing is made by electronic means: 1° The annual financial statements, the management report, the statutory auditors’ report on the annual financial…

The registrar, when he finds that the filing provided for in I of Articles L. 232-21 to L. 232-23 has not been made, shall inform the president of the commercial court so that he may apply Article L. 123-5-2 or of II of l’article L. 611-2 as well as the State representative in the département.

When filing in accordance with I of articles L. 232-21 to L. 232-23, companies meeting the definition of micro-enterprises within the meaning of article L. 123-16-1, with the exception of the companies referred to in Article L. 123-16-2 and those whose business consists of managing equity interests and transferable securities, may declare that the annual accounts they file will not be made public. When the same filing is made, companies…

When micro-enterprises make use of the option provided for in Article L. 232-25, the statutory auditors’ report is not made public. When small and medium-sized companies make use of the option provided for in the same Article L. 232-25, the documents made public are not accompanied by the statutory auditors’ report. They shall include a statement specifying whether the statutory auditors have certified the accounts without qualification, with qualification, whether…