Article A123-61 of the French Commercial code
To carry out the electronic transmission of the accounting documents provided for in the second paragraph of Article R. 123-111, accompanied, where applicable, by the declaration of confidentiality of the annual accounts, the company shall use the IT service mentioned in Article R. 123-2. An agreement drawn up by the Directeur des Services judiciaires, the President of the Conseil national des greffiers des tribunaux de commerce and the Director General…