Chapter V: Operation

The thresholds for consolidation, certification and the involvement of a chartered accountant provided for respectively in Articles L. 2315-67, L. 2315-73 and L. 2315-76 are as follows: THRESHOLDS Number of employees Annual resources defined in article D. 2315-33 Balance sheet total Consolidation of accounts 50 Amount provided for in 2° of Article R. 612-1 of the French Commercial Code Amount provided for in 3° of article R. 612-1 of the…

The information provided for in the first paragraph of Article L. 2315-74 concerns any fact likely to jeopardise the continued operation of the social and economic committee that the statutory auditor identifies when examining the documents provided to him or any fact of which he becomes aware in the course of his work. This information shall be sent without delay to the secretary and chairman of the social and economic…

The secretary of the social and economic committee shall reply by any means that provides a definite date of receipt within thirty days of receiving the information referred to in article R. 2315-41. He shall give an analysis of the situation and specify any measures envisaged.

The invitation by the statutory auditor to convene a meeting of the social and economic committee in the cases provided for in the second paragraph of article L. 2315-74 is sent to the employer by any means capable of giving a definite date to the receipt of this invitation, within eight days of receipt of the reply from the committee secretary or the establishment of the absence of a reply…

In the cases provided for in the third paragraph of Article L. 2315-74, the statutory auditor shall inform the president of the court of the steps he has taken without delay by any means capable of establishing the date of receipt of this information. This information shall include copies of all documents useful for informing the president of the court and, where the statutory auditor is aware of the existence…