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Article R822-63 of the French Commercial code

A shareholder or partner removed from the list ceases to practise as a statutory auditor from the date of notification of the decision to remove him/her from the list. In the case of a professional non-trading company (société civile professionnelle), its shares are transferred under the conditions set out in article R. 822-89. In the case of other sociétés de commissaires aux comptes, the shareholder or partner has a period…

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Article R822-64 of the French Commercial code

Subject to the rules on the protection and representation of adults protected by law, the provisions of articles R. 822-63 and R. 822-89 are applicable to the transfer of the capital securities or shares of a partner who is under a legal ban or placed under guardianship.

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Article R822-66 of the French Commercial code

The company is dissolved ipso jure by the simultaneous death of all the partners or by the death of the last surviving partner if all of them have died successively, without, at the date of death of the last of them, the shares or capital securities of the others having been transferred to third parties.

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Article R822-69 of the French Commercial code

Several liquidators may be appointed. The deed appointing the liquidator, in whatever form, shall be sent by the liquidator to the High Council. The judicial decision or the decision of the shareholders’ meeting appointing the liquidator shall set his remuneration.

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Article R822-71 of the French Commercial code

Two or more commissaires aux comptes (statutory auditors) may form a société civile professionnelle (professional partnership) between themselves, for the joint practice of their profession. Such a partnership shall be known as a société civile professionnelle de commissaires aux comptes.

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Article R822-72 of the French Commercial code

The Articles of Association comply with the requirements of articles 8, 11, 14, 15, 19, 20 and 24 de la loi n° 66-879 du 29 novembre 1966. They also state: 1° The surname, first names and domicile of each member; 2° The duration for which the company is formed; 3° The address of the registered office; 4° The nature and separate valuation of each of the contributions made by the…

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