The articles L. 242-1 to L. 242-6, L. 242-8, L. 242-17 to L. 242-24 apply to sociétés par actions simplifiées.
The penalties provided for the chairman, directors or managing directors of sociétés anonymes are applicable to the chairman and managing directors of sociétés par actions simplifiées.
The articles L. 242-20, L. 820-6 and L. 820-7 apply to the statutory auditors of simplified joint-stock companies.