Chapter VII: Simplified joint stock companies.

Where the articles of association provide for the register of decisions referred to in Article L. 227-9 to be kept and the minutes to be drawn up in electronic form without specifying the procedures, the minutes shall be signed using an electronic signature that meets at least the requirements for an advanced electronic signature set out in Article 26 of Regulation (EU) No 910/2014 of the European Parliament and of…

The thresholds mentioned in Article L. 227-9-1 relating to the appointment of a statutory auditor are those defined in Article D. 221-5. The balance sheet total and the amount of turnover excluding tax are determined in accordance with the fifth and sixth paragraphs of article D. 123-200. The company is no longer required to appoint a statutory auditor if it has not exceeded the figures set for two of these…

The articles R. 225-66 to R. 225-70 and article R. 225-83 are applicable to simplified joint stock companies making an offer referred to in 2° of article L. 411-2 of the Monetary and Financial Code.

For the application of the fifth paragraph of Article L. 227-1, the amount of the value that no contribution in kind may exceed is set at €30,000.