Article D225-164-1 of the French Commercial code
November 6, 2023
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…
