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 been closed shall be sent by the training organisation.
A decree of the Conseil d’Etat shall determine the conditions of application of this article.