Article R822-110 of the French Commercial code
November 4, 2023
The provisions of subsection 1 relating to the provisions common to partnerships of statutory auditors shall not apply to joint ventures.
The provisions of subsection 1 relating to the provisions common to partnerships of statutory auditors shall not apply to joint ventures.
Sociétés de participations financières de profession libérale de commissaires aux comptes constituées sur le fondement de l’Article 31-1 of Law no. 90-1258 of 31st December 1990 relating to the practice in the form of companies of liberal professions subject to a legislative or regulatory status or whose title is protected and to companies for the financial participation of liberal professions are governed by the provisions of Book II of this…
The formation of the company is the subject of a declaration sent by the partners, who appoint a joint representative, to the Compagnie nationale des commissaires aux comptes. A copy of the company’s articles of association is attached to the declaration, which includes a list of the partners with an indication of their profession or status, as appropriate, followed, for each, by an indication of the share of capital they…
An order of the Minister of Justice sets the conditions under which the list of sociétés de participations financières de profession libérale de commissaires aux comptes is kept, updated, published and sent annually to the Haut Conseil du commissariat aux comptes by the Compagnie nationale des commissaires aux comptes.
The registration of the company in the Trade and Companies Register is governed by articles R. 123-31 and following, subject to the provisions below. The company is exempt from the publication formalities provided for in articles R. 210-16 et seq.
The société de participations financières de profession libérale de commissaires aux comptes shall inform the Compagnie nationale des commissaires aux comptes, within thirty days of the date on which it occurs, of any change in the situation declared pursuant to article R. 822-113.
If the société de participations financières de profession libérale de commissaires aux comptes ceases to comply with the legislative and regulatory provisions in force, the Compagnie nationale des commissaires aux comptes invites it to regularise the situation. If the company fails to regularise its situation, the Compagnie nationale des commissaires aux comptes may invite the partners, by registered letter with acknowledgement of receipt, to pronounce the early dissolution of the…
Each financial holding company of liberal professions auditors is subject, at least once every four years, to an audit covering compliance with the legislative and regulatory provisions governing the composition of its capital and the scope of its activities. Each financial holding company may, in addition, be subject to occasional audits prescribed by the Compagnie nationale des commissaires aux comptes. These audits are carried out by the Compagnie nationale des…
Non-compliance with the provisions governing the formation and operation of sociétés de participations financières de professions libérales by statutory auditors who are partners in such a company may give rise to disciplinary proceedings.
In the event of dissolution of the company, the liquidator is chosen from among the partners of the société de participations financières de profession libérale de commissaires aux comptes. More than one liquidator may be appointed. The liquidator may be replaced due to impediment, or for any other serious reason, by decision of the president of the judicial court of the place of the company’s registered office ruling on a…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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