Article D814-3-1 of the French Commercial code
When they draw up or are required to draw up annual accounts under the conditions defined in Articles L. 123-12 to L. 123-22, persons exercising the profession of judicial administrator or judicial representative shall communicate these accounts to the national council within the period mentioned in the last paragraph of Article L. 811-11. In other cases, they shall communicate the following to the national council within the same time limit:…