Article R123-111-1 of the French Commercial code
November 6, 2023
When the commercial companies constituting the micro-enterprises mentioned in the first paragraph of Article L. 232-25 choose not to disclose their annual accounts to third parties pursuant to this text, the accounting documents filed pursuant to Article R. 123-111 shall be accompanied by a declaration of confidentiality of the annual accounts drawn up in accordance with a model defined by order of the Minister of Justice. The obligation provided for…
