Article L2135-5 of the French Labour Code
November 8, 2023
The professional trade unions of employees or employers, their unions and the associations of employees or employers mentioned in Article L. 2135-1 that are required to draw up accounts shall publish their accounts in accordance with the conditions determined by decree issued after obtaining the opinion of the French Accounting Standards Authority (Autorité des normes comptables). The first paragraph is applicable to the trade union or association which combines the…
