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Article R234-1 of the French Commercial code

In sociétés anonymes, the information provided for in the first paragraph of Article L. 234-1 concerns any fact that the statutory auditor identifies when examining the documents provided to it or any fact of which it becomes aware during the performance of its assignment. This information is provided without delay, by registered letter with acknowledgement of receipt. The Chairman of the Board of Directors or the Executive Board shall reply…

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Article R234-2 of the French Commercial code

The statutory auditor’s invitation to the board of directors or the supervisory board to deliberate provided for in the second paragraph of Article L. 234-1 is made by registered letter with acknowledgement of receipt within eight days of the reply from the Chairman of the Board of Directors or the Management Board, or the acknowledgement of the absence of a reply within the time limits provided for in the second…

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Article R234-4 of the French Commercial code

When, pursuant to the last paragraph of Article L. 234-1, the statutory auditor shall inform the president of the court of the steps he has taken; this information shall be sent without delay by registered letter with acknowledgement of receipt. The letter must include a copy of all documents that are useful for informing the president of the court and a statement of the reasons that led him to note…

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Article R234-5 of the French Commercial code

In companies other than sociétés anonymes, the request for explanations provided for in Article L. 234-2 concerns any fact that the statutory auditor identifies when examining the documents provided to it or any fact of which it becomes aware during the performance of its duties. This request shall be sent without delay by registered letter with acknowledgement of receipt. The manager responds by registered letter with acknowledgement of receipt within…

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Article R234-6 of the French Commercial code

The invitation to the meeting to deliberate on the facts noted provided for in the second paragraph of Article L. 234-2 shall be sent by the statutory auditor to the executive director, by registered letter with acknowledgement of receipt, within fifteen days of receipt of the executive director’s reply or the expiry of the time limit for the reply. The letter shall be accompanied by the statutory auditor’s special report….

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Article R234-7 of the French Commercial code

When, under the conditions provided for in the last paragraph of Article L. 234-2, the statutory auditor shall inform the president of the court of the steps he has taken; this information shall be sent without delay by registered letter with acknowledgement of receipt. The letter must include a copy of all the documents that are useful for informing the president of the court and a statement of the reasons…

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Article R235-2 of the French Commercial code

The period provided for in Article L. 235-7 is thirty days from the formal notice. The agent responsible for carrying out the publication formality under the conditions provided for in article L. 235-7 is appointed by the president of the commercial court, ruling in summary proceedings.

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Article R235-3 of the French Commercial code

Third-party proceedings against decisions declaring a company null and void are only admissible for a period of six months from the publication of the court decision in the Bulletin officiel des annonces civiles et commerciales.

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