Article R124-1 of the French Commercial code
November 6, 2023
Sociétés coopératives de commerçants détaillants are required to undergo a cooperative audit when, at the end of each of two consecutive financial years, they exceed the thresholds set below for one of the following two criteria: 1° One hundred for the average number of members; the members taken into account for each financial year are those in existence on the date of the convening notice for the ordinary general meeting;…
