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Article R225-162 of the French Commercial code

The statutory auditor may only convene the shareholders’ meeting after having unsuccessfully requested that it be convened by the Board of Directors or the Management Board, as the case may be, by registered letter with acknowledgement of receipt. When convening the meeting, the statutory auditor sets the agenda and may, for decisive reasons, choose a meeting venue other than that which may be provided for in the Articles of Association,…

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Article R225-163 of the French Commercial code

The expert appointed to present a report on one or more management operations, under the conditions provided for in article L. 225-231, is appointed by the President of the Commercial Court, ruling in summary proceedings, after the Registrar has summoned the Chairman of the Board of Directors or of the Management Board to the hearing by registered letter with acknowledgement of receipt. Where the request for an expert opinion comes…

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Article R225-164 of the French Commercial code

The Chairman of the Board of Directors or the Management Board shall reply in writing within one month to questions put to it pursuant to Article L. 225-232. Within the same timeframe, it sends a copy of the question and its answer to the statutory auditor.

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Article D225-164-1 of the French Commercial code

The thresholds mentioned in the second paragraph of Article L. 225-218 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…

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