Chapter IV: Alert procedure.

In sociétés anonymes, the information provided for in the first paragraph of Article L. 234-1 concerns any fact that the statutory auditor identifies when examining the documents provided to it or any fact of which it becomes aware during the performance of its assignment. This information is provided without delay, by registered letter with acknowledgement of receipt. The Chairman of the Board of Directors or the Executive Board shall reply…

The statutory auditor’s invitation to the board of directors or the supervisory board to deliberate provided for in the second paragraph of Article L. 234-1 is made by registered letter with acknowledgement of receipt within eight days of the reply from the Chairman of the Board of Directors or the Management Board, or the acknowledgement of the absence of a reply within the time limits provided for in the second…

When, pursuant to the last paragraph of Article L. 234-1, the statutory auditor shall inform the president of the court of the steps he has taken; this information shall be sent without delay by registered letter with acknowledgement of receipt. The letter must include a copy of all documents that are useful for informing the president of the court and a statement of the reasons that led him to note…

In companies other than sociétés anonymes, the request for explanations provided for in Article L. 234-2 concerns any fact that the statutory auditor identifies when examining the documents provided to it or any fact of which it becomes aware during the performance of its duties. This request shall be sent without delay by registered letter with acknowledgement of receipt. The manager responds by registered letter with acknowledgement of receipt within…

The invitation to the meeting to deliberate on the facts noted provided for in the second paragraph of Article L. 234-2 shall be sent by the statutory auditor to the executive director, by registered letter with acknowledgement of receipt, within fifteen days of receipt of the executive director’s reply or the expiry of the time limit for the reply. The letter shall be accompanied by the statutory auditor’s special report….

When, under the conditions provided for in the last paragraph of Article L. 234-2, the statutory auditor shall inform the president of the court of the steps he has taken; this information shall be sent without delay by registered letter with acknowledgement of receipt. The letter must include a copy of all the documents that are useful for informing the president of the court and a statement of the reasons…