Article R236-30 of the French Commercial code
I.-The audit provided for in Article L. 236-42 shall be carried out within three months of receipt of the copy of the minutes of the meeting referred to in Article L. 236-9 or, in the absence of a meeting, of the date on which the competent body decided on the merger. The Registrar may extend the period provided for in the first paragraph for a period not exceeding three months….