Section 3: Special provisions for companies with at least fifty employees

When the statutory auditor of the social and economic committee, in the course of carrying out his duties, identifies facts likely to jeopardise the continued operation of the social and economic committee, he shall inform the secretary and the chairman of the social and economic committee, in accordance with the conditions laid down by decree in the Conseil d’Etat. If the secretary of the Social and Economic Committee fails to…

The annual accounts and, where applicable, the documents referred to in Article L. 2315-65, as well as the supporting documents relating thereto, are kept for ten years from the date of closure of the financial year to which they relate.

The social and economic committee whose annual resources exceed the threshold provided for in article L. 2315-65 and which does not exceed, for at least two of the three criteria mentioned in II of article L. 2315-64, thresholds set by decree, entrusts the task of presenting its annual accounts to a chartered accountant. The cost of this task is paid for by the social and economic committee out of its…

For the application of this section, the definition of annual resources for the assessment of the thresholds mentioned in II of Article L. 2315-64 and in Article L. 2315-65 is specified by decree.