Article L6352-5 of the French Labour Code
November 6, 2023
A decree in the Conseil d’Etat shall determine the implementing measures for this section.
A decree in the Conseil d’Etat shall determine the implementing measures for this section.
Each year, private-sector training providers draw up a balance sheet, profit and loss account and notes to the accounts in accordance with conditions laid down by decree.
Multi-activity training bodies keep separate accounts for their continuing vocational training and apprenticeship activities.
A Conseil d’Etat decree issued in accordance with articles L. 221-9, L. 223-35 and L. 612-1 of the French Commercial Code sets specific thresholds for training providers with regard to the obligation to appoint a statutory auditor.
The accounts of private training providers constituted as economic interest groups are audited by a statutory auditor, under the conditions set out in article L. 251-12 of the French Commercial Code, when their annual turnover exceeds an amount determined by decree by the Conseil d’Etat.
Public-sector training providers keep a separate account of their continuing vocational training and apprenticeship activities.
Each year, a person who carries out actions falling within the scope of vocational training defined in article L. 6313-1 sends the administrative authority a document showing the use of the sums received and drawing up an educational and financial report on their activity. At the request of the competent inspectorates, the balance sheet, profit and loss account and notes for the last financial year for which the accounts have…
When advertising by a training organisation refers to the declaration of activity, it must be in the following form only: “Registered under number… This registration does not constitute State approval. This registration does not imply government approval.
Advertising by a training organisation must not contain any misleading information about the conditions of access to the training courses on offer, their content, penalties or funding arrangements.
In order to carry out the actions mentioned in article L. 6313-1, an agreement is signed between the purchaser and the organisation that provides them, in accordance with the terms and conditions laid down by decree.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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