Article R123-111 of the French Commercial code
Commercial companies are required to file, within one month of their approval by the ordinary general meeting, the accounting documents provided for in articles L. 232-21 to L. 232-23. The filing of the accounting documents that legal persons are required to publish as an annex to the register may be made by electronic means under the conditions provided for in Article R. 123-77. In this case, the period provided for…