Paragraph 1: Formation of the company

The formation of the company is the subject of a declaration sent by the partners, who appoint a joint representative, to the Compagnie nationale des commissaires aux comptes. A copy of the company’s articles of association is attached to the declaration, which includes a list of the partners with an indication of their profession or status, as appropriate, followed, for each, by an indication of the share of capital they…

An order of the Minister of Justice sets the conditions under which the list of sociétés de participations financières de profession libérale de commissaires aux comptes is kept, updated, published and sent annually to the Haut Conseil du commissariat aux comptes by the Compagnie nationale des commissaires aux comptes.

The registration of the company in the Trade and Companies Register is governed by articles R. 123-31 and following, subject to the provisions below. The company is exempt from the publication formalities provided for in articles R. 210-16 et seq.