Section 1: Certification and publication of the accounts of trade unions and professional organisations

The professional trade unions and their unions mentioned in articles L. 2131-2, L. 2133-1 and L. 2133-2 relating to the creation of professional trade unions and the associations of employees or employers governed by the law of 1st July 1901 relating to the contract of association or, in the departments of Moselle, Bas-Rhin and Haut-Rhin, by local law are subject to the accounting obligations defined in article L. 123-12 of…

The professional trade unions and their associations and the employees’ or employers’ associations mentioned in Article L. 2135-1 which control one or more legal entities within the meaning of Article L. 233-16 of the French Commercial Code, without having a membership or affiliation relationship with them, are required, under conditions determined by decree issued after obtaining the opinion of the French Accounting Standards Authority : a) prepare consolidated accounts. Article…

The professional trade unions of employees or employers, their unions and the associations of employees or employers mentioned in Article L. 2135-1 may, where their articles of association so provide, prepare combined accounts incorporating the accounts of the legal entities and entities with which they have membership or affiliation links, under conditions determined by decree issued after obtaining the opinion of the French Accounting Standards Authority (Autorité des normes comptables).

The accounts are drawn up by the management body and approved by the General Meeting of members or by a collegiate supervisory body designated by the Articles of Association.

The professional trade unions of employees or employers, their unions and the associations of employees or employers mentioned in Article L. 2135-1 that are required to draw up accounts shall publish their accounts in accordance with the conditions determined by decree issued after obtaining the opinion of the French Accounting Standards Authority (Autorité des normes comptables). The first paragraph is applicable to the trade union or association which combines the…

Professional trade unions of employers, their unions and employers’ associations mentioned in Article L. 2135-1 that wish to establish their representativeness on the basis of Title V of this Book I are required to appoint at least one statutory auditor and, when the conditions defined in the second paragraph of I of Article L. 823-1 are met, a substitute. The obligation set out in the first paragraph of this article…