Subsection 1: Provisions common to all companies

If the articles of association are drawn up by private deed, as many originals shall be drawn up as are necessary to provide each partner with a copy and to comply with the provisions of this title. .

The registered office of a firm of statutory auditors is located within the jurisdiction of the regional company with the largest number of shareholders or partners. If two or more regional companies have the same number of shareholders or partners, the registered office may be set at the choice of the shareholders or partners in one of those companies. If the largest number of shareholders or members is attached to…

The company is incorporated subject to the condition precedent that it is entered on the list drawn up by the High Council.

The application for registration of a company shall be submitted collectively by the partners and addressed to the High Council under the conditions provided for in articles R. 822-8 to R. 822-11. The following must be attached: 1° A copy of the articles of association; 2° A request from each partner asking for the company to be registered; 3° A list of shareholders or partners specifying for each of them:…

The application for registration of a company may be submitted by the company’s legal representative. The application signed by the company’s legal representative accompanied by the resolution of the constituent general meeting of shareholders or members authorising that representative to apply for registration of the company must be attached to the application.

The registration and transmission of the company’s application for registration meet the conditions set out in article R. 822-9. The High Council or its delegate requests bulletin no. 2 of the criminal record of members of management, executive, administrative or supervisory bodies who are not statutory auditors.

A copy of the application for registration is sent by each partner to the president of the regional company of which he is a member.

If a firm of statutory auditors transfers its registered office outside the jurisdiction of the regional company to which it belongs, it must inform the Haut Conseil without delay.

A firm of statutory auditors that is transformed into a firm of statutory auditors of a different form applies for a corresponding change in its registration on the list. The request is sent to the High Council, which ensures, before making the change, that the new articles of association comply with the legislative and regulatory provisions governing the company. In the event of non-compliance, the High Council sets a deadline…

The company may not be registered in the Trade and Companies Register and practise as a statutory auditor until it has been entered on the list.