{"id":2161217,"date":"2026-11-01T23:11:41","date_gmt":"2026-11-01T22:11:41","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161217"},"modified":"2026-11-04T19:47:26","modified_gmt":"2026-11-04T18:47:26","slug":"statutory-auditor-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/statutory-auditor-lawyer-paris\/","title":{"rendered":"Statutory auditor lawyer in Paris: appointment, challenge, removal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161217\" class=\"elementor elementor-2161217 elementor-2160651\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-commissaire-aux-comptes-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Thresholds, appointment, challenge, removal and disagreement with the auditor<\/p>\n      <h1 id=\"kch-h1\"><em>Statutory auditor<\/em> lawyer in Paris:<span class=\"kcv-tail\"> appointment, challenge, removal<\/span><\/h1>\n      <p class=\"kcv-sub\">Thresholds exceeded at year-end, a holding company above subsidiaries, a minority shareholder demanding an audit, an appointment to renew or a statutory auditor (commissaire aux comptes) with whom trust has broken down: for a statutory auditor lawyer in Paris, each situation is governed by a provision, a court and often a precise time limit.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">A challenge must be requested within thirty days of the appointment, and a meeting held without a properly appointed statutory auditor exposes its ordinary resolutions to nullity. Check the date of appointment and the current term before any decision.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Statutory auditor \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the articles of association, the last three balance sheets, the minutes of appointment or renewal, the engagement letter and the correspondence with the statutory auditor: the firm will examine the obligation, the route available and the time limit.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. VAT<\/small><\/span>\n    <div class=\"kcf-price-body\">\n      <p class=\"kcf-price-text\"><strong>Preliminary review of your case.<\/strong> Examination of your documents and a first written analysis by Reda Kohen, within 24 to 48 business hours. Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Awwwards\"}]},\"pappers\":{\"nom\":\"Pappers\",\"articles\":[{\"titre\":\"Divorce du dirigeant : ce que le r\u00e9gime matrimonial change pour votre soci\u00e9t\u00e9\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/www.pappers.fr\/gestion-entreprise\/divorce-dirigeant-regime-matrimonial\",\"citation\":\"Le dirigeant a int\u00e9r\u00eat \u00e0 faire travailler ensemble son expert-comptable, son notaire et un avocat sp\u00e9cialis\u00e9 en droit de la famille \u00e0 Paris.\",\"auteur\":\"Pappers\",\"paraphrase\":true},{\"titre\":\"Ma\u00eetre KOHEN Reda, avocat \u00e0 Paris\",\"url\":\"https:\/\/justice.pappers.fr\/avocat\/kohen-reda-75017\",\"citation\":\"Fiche de Me Reda Kohen sur Pappers Justice, avec les d\u00e9cisions de justice publi\u00e9es o\u00f9 il est intervenu.\",\"auteur\":\"Pappers Justice\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Pappers Justice\"}]},\"leboncoin\":{\"nom\":\"Leboncoin\",\"articles\":[{\"titre\":\"Bouilloires thermiques : bient\u00f4t interdites \u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s maintenant\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/www.economiematin.fr\/bail-nouveau-2026-proprietaires-anticiper\",\"citation\":\"Sur le d\u00e9cret n\u00b0 2026-596 du 7 juillet 2026, l'article renvoie \u00e0 l'analyse publi\u00e9e par le cabinet.\",\"auteur\":\"\u00c9conomie Matin\",\"paraphrase\":true}]},\"la-voix-du-nord\":{\"nom\":\"La Voix du Nord\",\"articles\":[{\"titre\":\"Que risquent les personnes qui ach\u00e8tent des objets vol\u00e9s le 17 octobre ?\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/www.lavoixdunord.fr\/1747700\/article\/2026-10-19\/que-risquent-les-personnes-qui-achetent-des-objets-voles-le-17-octobre\",\"citation\":\"L\u2019infraction suppose la connaissance de l\u2019origine : savoir que l\u2019objet provient d\u2019un vol.\",\"auteur\":\"Me Hassan Kohen\"}]},\"sortir-a-paris\":{\"nom\":\"Sortir \u00e0 Paris\",\"articles\":[{\"titre\":\"Manifestation du 24 octobre \u00e0 Paris : parcours, nouvelles stations ferm\u00e9es, les 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l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse ?\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/www.frandroid.com\/produits-android\/maison-connectee\/climatiseur\/3196305_goutte-a-goutte-et-inondation-que-faire-quand-la-climatisation-du-voisin-ruine-votre-terrasse\",\"citation\":\"L\u2019article renvoie \u00e0 la grille de lecture juridique publi\u00e9e par le cabinet sur les condensats de climatisation en copropri\u00e9t\u00e9.\",\"auteur\":\"Frandroid\",\"paraphrase\":true}]},\"magicmaman\":{\"nom\":\"Magicmaman\",\"articles\":[{\"titre\":\"Vous vivez en immeuble et vous n\u2019avez toujours pas de chauffage cet automne ? 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La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Statutory auditor lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Statutory auditor: <em>what the company and its shareholders can decide<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Company law \u00b7 Paris 17th<\/p>\n    <h2>What a <em>statutory auditor lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Company law<\/li><li>Governance and statutory audit<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, avocat at the Paris Bar, advises directors and shareholders of unlisted companies on company law.<\/p>\n    <p class=\"kcv-p\">The statutory auditor certifies the accounts in complete independence; the lawyer does not carry out that engagement and does not replace it. The firm deals with the legal framework around it: the obligation to appoint one, the decision appointing the auditor, the length of the term and the routes by which it may be brought to an end.<\/p>\n    <p class=\"kcv-p\">This framework was renumbered on 1 January 2024: appointment now falls under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-40 of the French Commercial Code (Code de commerce)<\/a>, while challenge and removal fall under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Articles L. 821-49<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">L. 821-50<\/a>. Many documents still in circulation cite the former Articles L. 823-1 et seq., which makes articles of association and minutes harder to read.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>The obligation to appoint<\/h3><p>It depends on the corporate form, on two of three thresholds being exceeded at year-end, on membership of a group and on shareholders' requests.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>A term the company cannot end on its own<\/h3><p>The term is in principle six financial years, sometimes three. Apart from the absorption of the audit firm, only the court may challenge the auditor or remove them from office, on a ground provided by law.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Disagreement before litigation<\/h3><p>Fees, opinion on the accounts, alert: each disagreement has its own route, and some are expressly closed by law.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Appoint, challenge, remove: <em>the applicable rules<\/em><\/h2>\n<p class=\"kcv-lead\">Five rules set the room for manoeuvre of the company and its shareholders.<\/p>\n<ol class=\"kcv-conds\">\n  <li>A simplified joint-stock company (SAS) must appoint at least one statutory auditor when, at the close of a financial year, it exceeds two of the three thresholds set by decree (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9-1 of the Commercial Code<\/a>). These thresholds are \u20ac5,000,000 of total balance sheet, \u20ac10,000,000 of turnover excl. tax and fifty employees (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 221-5<\/a>, made applicable to the SAS by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 227-1<\/a>).<\/li>\n  <li>A company that controls others within the meaning of Article L. 233-3 assesses the thresholds on the group it forms with its subsidiaries, unless it is itself controlled by an entity that has appointed a statutory auditor (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532413\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532413\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-43<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876313\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876313\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 821-171<\/a>), and each controlled company appoints its own statutory auditor if it exceeds two of the following three thresholds: \u20ac2,500,000 of balance sheet, \u20ac5,000,000 of turnover excl. tax and twenty-five employees on average (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216656\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216656\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 821-172<\/a>).<\/li>\n  <li>The statutory auditor is in principle appointed for six financial years, a replacement serving only until the end of the predecessor's term (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525298\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525298\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-44<\/a>); some terms may be limited to three financial years (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525342\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525342\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-46<\/a>). The Versailles court of appeal describes this duration as incompressible and recalls that \u201cthe statutory auditor is indeed not a mere service provider\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6736f1ebf32a58442a838c54\" target=\"_blank\" rel=\"noopener\">CA Versailles, 14 November 2024, No. 24\/00341<\/a>).<\/li>\n  <li>Removal requires a fault or an impediment and a court decision (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-50<\/a>). The Court of Cassation holds that \u201cThe mere bringing of a liability action against a statutory auditor by the entity within which they carry out their engagement does not constitute an impediment justifying their removal\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65b0b6018d0ccf000877e230\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 January 2024, No. 22-12.340<\/a>), a solution unfavourable to companies that had brought the proceedings.<\/li>\n  <li>Challenge for good cause is open to shareholders holding at least 5% of the share capital, but a difference of view on an accounting treatment is not a valid ground (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-49<\/a>). The application must be made within thirty days of the appointment, before the president of the commercial court (tribunal de commerce) or, in Paris, of the economic activities court (tribunal des activit\u00e9s \u00e9conomiques), ruling under the accelerated procedure on the merits (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-176<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A disagreement over the accounts is not enough either to challenge or to remove a statutory auditor. The file must establish good cause, serious fault or a genuine impediment, supported by documents.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather depending on <em>your position<\/em><\/h2>\n<p class=\"kcv-lead\">The useful documents differ depending on whether you manage the company or are a minority shareholder.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">Company or director: appoint, renew or challenge<\/p><ul><li>Up-to-date articles of association, with the clause on the statutory auditor and on collective decisions<\/li><li>Annual accounts for the last three financial years and average headcount, to recalculate the thresholds at each year-end<\/li><li>Minutes of appointment or renewal, engagement letter and notification of the engagement to the regional body of statutory auditors<\/li><li>Statutory auditor's reports, alert letters, correspondence on fees and on the points of disagreement<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">Minority shareholder: obtain an audit or challenge<\/p><ul><li>Proof of your shareholding, to check the one-tenth, one-third or 5% threshold<\/li><li>Accounts, management reports and meeting minutes that you have received or requested<\/li><li>Concrete elements casting doubt on the accuracy of the accounts: adjourned meetings, unusual entries, losses<\/li><li>Date of the contested appointment, if a challenge is envisaged, and notice of the meeting concerned<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not regularise an overlooked appointment by a mere ratifying decision without a report from a properly appointed statutory auditor: the Paris court of appeal has held such a regularisation ineffective.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>General meetings<\/li><li>Disputes between shareholders<\/li><li>Related-party agreements<\/li><li>Statutory auditor's liability<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>handles the situation<\/em><\/h2>\n<p class=\"kcv-lead\">Establish the obligation, identify the route available, meet the time limit, then act before the competent body or court.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Recalculating the thresholds<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm reviews the balance sheet, turnover and headcount at each year-end, company by company and then on a combined basis where the company controls subsidiaries.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Reading the current term<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Date of appointment, length, alternate, renewal, any resignation: the term is reconstructed from the minutes and the articles of association.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Choosing the route<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Collective decision, reasoned shareholder request, urgent application, accelerated procedure on the merits, conciliation before the regional professional body: each route has its own admissibility conditions.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Preparing the decision or the application<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">A draft resolution, a reasoned request, a writ of summons or a reply to an alert are drafted with the documents that establish the ground relied on.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The judge first checks standing and the time limit, before examining the ground. An ill-directed application fails without the merits being discussed.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The time limits <em>of statutory audit<\/em><\/h2>\n<p class=\"kcv-lead\">From the year-end that triggers the obligation to the end of the term.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Financial year-end<\/p><p><strong>Closing day.<\/strong> The balance sheet, turnover and headcount thresholds are assessed on that date: two out of three are enough to create the obligation.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Appointment decision<\/p><p>The shareholders collectively, or the ordinary general meeting, appoint the statutory auditor and, where the auditor is an individual or a single-member company, an alternate.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Notification of the engagement<\/p><p><strong>Eight days.<\/strong> The statutory auditor notifies the appointment to the regional council of their professional body within eight days (Article D. 821-173 of the Commercial Code).<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Challenge<\/p><p><strong>Thirty days.<\/strong> Shareholders holding at least 5% of the share capital must submit their request within thirty days of the appointment.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Alert procedure<\/p><p><strong>Fifteen days.<\/strong> A manager questioned by the statutory auditor on the going concern basis must reply within fifteen days.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">End of the term<\/p><p><strong>End of the term.<\/strong> The functions expire after the decision approving the accounts for the last financial year of the term, in principle the sixth, or the third for a shortened term; on the thresholds alone, appointment ceases to be mandatory if two of the three criteria have not been exceeded during the two financial years preceding that end, subject to any other ground for appointment.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before any decision<\/em><\/h2>\n<p class=\"kcv-lead\">The points that govern the validity of meetings and the admissibility of applications.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Thresholds: calculation of the balance sheet and turnover under Article D. 123-200 of the Commercial Code, average headcount for the year.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Group: control within the meaning of Article L. 233-3 of the Commercial Code, aggregation of the thresholds and whether the parent company has a statutory auditor.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Term: date of appointment, renewal placed on the agenda, alternate in place, resignation and replacement for the remaining period.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Meetings: existence of a properly appointed incumbent at each ordinary decision, notice to the statutory auditor and reports required.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Standing: percentage of share capital held, body that refers the matter to the court, authority of the legal representative.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Time limit and court: thirty days for a challenge, urgent application or accelerated procedure on the merits depending on the provision relied on.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, risk, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The common cases and the first response to give them.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Thresholds exceeded without an appointment<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Balance sheets, turnover, average headcount for the years concerned.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> To be dealt with before the next ordinary decision.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Appoint an incumbent, and an alternate if necessary, before ruling on the accounts.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Minority shareholder requesting an audit<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Share capital breakdown, accounts, grounds for doubting their accuracy.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The provisions cited set no special time limit for bringing the matter.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Reasoned request from one-third of the share capital, or application to the president of the commercial court, in Paris the economic activities court, from one-tenth.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Statutory auditor considered to be failing<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Reports, correspondence, material establishing serious fault or an impediment.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Thirty days for a challenge; no special time limit for removal, which concerns an engagement in progress.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Assess the seriousness before acting: a technical disagreement is not enough.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Term not renewed in time<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Minutes since the last appointment, agendas, reports filed.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> To be regularised before any new ordinary decision.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Appoint properly, then have the resolutions confirmed on the report of a properly appointed statutory auditor.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Disagreement over fees<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Engagement letter, agreed hourly rate, invoices and time spent.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Three months of conciliation before the president of the regional professional body.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Refer the matter in writing to the president of the regional professional body before any litigation.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>statutory auditor<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>When must an SAS appoint a statutory auditor?<\/summary><div class=\"a\"><p>An SAS must appoint at least one statutory auditor when, at the close of a financial year, it exceeds two of the three thresholds set by decree (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9-1 of the Commercial Code<\/a>). The decree sets total balance sheet of \u20ac5,000,000, turnover excl. tax of \u20ac10,000,000 and average headcount of fifty employees (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 221-5<\/a>, to which <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 227-1<\/a> refers).<\/p><p>Total balance sheet and turnover are calculated under the rules of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216681\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216681\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 123-200<\/a>: net amounts of assets, sales less reductions and taxes. Exceeding a single threshold is not enough. The same rule applies to the limited liability company (SARL) (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038838163\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038838163\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-35<\/a>) and to the public limited company (soci\u00e9t\u00e9 anonyme) (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042339836\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042339836\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 225-218<\/a>).<\/p><p>The Court of Cassation has held, for the transition under the Law of 22 May 2019, that existing terms continued until their end, even after the incumbent's resignation (<a href=\"https:\/\/www.courdecassation.fr\/decision\/663dbd949b8d290008934886\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 May 2024, No. 22-16.158<\/a>). The obligation is therefore checked financial year by financial year, and the timetable of the collective decision must take this into account.<\/p><\/div><\/details><details><summary>How are the thresholds assessed in a group of companies?<\/summary><div class=\"a\"><p>A company that controls one or more companies within the meaning of Article L. 233-3 of the Commercial Code appoints at least one statutory auditor when the group it forms with its subsidiaries exceeds two of the three thresholds (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532413\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532413\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-43<\/a>). The thresholds are the same as for a single company, but the amounts are added together: total balance sheets, turnover and average headcount of the entities in the group (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876313\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876313\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 821-171<\/a>).<\/p><p>A holding company with no activity of its own may thus become bound to appoint a statutory auditor even though none of its subsidiaries exceeds the thresholds alone. The obligation does not apply where the parent company is itself controlled by a person or entity that has appointed a statutory auditor.<\/p><p>Subsidiaries controlled by a company required to appoint a statutory auditor must in turn appoint one if they exceed two of the following thresholds: \u20ac2,500,000 of balance sheet, \u20ac5,000,000 of turnover excl. tax and twenty-five employees (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216656\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216656\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 821-172<\/a>). For these appointments, the company may limit the term to three financial years (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525342\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525342\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-46<\/a>). The firm reconstructs the organisation chart and the control relationships before any calculation.<\/p><\/div><\/details><details><summary>Can a minority shareholder obtain the appointment of a statutory auditor?<\/summary><div class=\"a\"><p>Yes, by two separate routes. Shareholders representing at least one-third of the share capital may send the company a reasoned request; the company is then required to appoint a statutory auditor for a term of three financial years (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9-1 of the Commercial Code<\/a> for the SAS, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038838163\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038838163\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-35<\/a> for the SARL). This route does not go through the court.<\/p><p>One or more shareholders representing at least one-tenth of the share capital may also apply to the court for an appointment, even if the company remains below the thresholds. The judge does not grant this automatically. The Dijon court of appeal states that \u201cWhere the appointment of a statutory auditor is not mandatory, it must be assessed in light of the company's interest and not that of the shareholders\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67ef6fb37985d82da296f751\" target=\"_blank\" rel=\"noopener\">CA Dijon, 3 April 2025, No. 24\/01114<\/a>). It upheld the appointment in view of questionable accounting entries, repeated postponements of the meeting and shareholders' equity that had fallen below half of the share capital.<\/p><p>A conflict between shareholders is therefore not enough: the application must show why the company itself needs an independent audit of its accounts.<\/p><\/div><\/details><details><summary>Before which court should the appointment of a statutory auditor be requested?<\/summary><div class=\"a\"><p>The court depends on the provision relied on. In Paris, the powers of the president of the commercial court have been exercised by the president of the economic activities court since 1 January 2025 (<a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000049918304\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000049918304\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Order of 5 July 2024<\/a>). Where a shareholder holding one-tenth of the share capital of an SAS requests an appointment below the thresholds, the statutory auditor is appointed by the president of the commercial court ruling under the accelerated procedure on the merits (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 227-1 of the Commercial Code<\/a>). The Cannes commercial court held such a request \u201cinadmissible before the urgent applications judge\u201d (our translation) and told the shareholder to pursue the proper route: no statutory auditor was therefore appointed and the shareholder bore the costs (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a313309cdc6046d477c6cc9\" target=\"_blank\" rel=\"noopener\">TC Cannes, 11 June 2026, No. 2026R00006<\/a>).<\/p><p>Where the meeting fails to appoint a statutory auditor although it is required to do so, any member of the meeting may apply to the court for an appointment (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525346\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525346\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-47<\/a>), and the president of the commercial court then rules as urgent applications judge (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876319\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876319\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 821-174<\/a>). The Poitiers commercial court held that \u201cThe jurisdiction of the urgent applications judge is therefore expressly provided for by the texts and is not open to any serious challenge\u201d (our translation), then appointed the statutory auditors after the shareholders' deadlock at the meeting (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69e62af0cdc6046d47e666ab\" target=\"_blank\" rel=\"noopener\">TC Poitiers, 30 June 2025, No. 2025000072<\/a>).<\/p><p>The route is chosen before the writ of summons is issued: it determines the admissibility of the application.<\/p><\/div><\/details><details><summary>What does a company risk if it has not appointed a statutory auditor although required to do so?<\/summary><div class=\"a\"><p>Two risks coexist. In civil law, Article L. 821-5 of the Commercial Code, in its current wording, declares null the resolutions of the ordinary meeting passed in the absence of a proper appointment. Ruling on the equivalent provision applicable in New Caledonia, the Court of Cassation holds that this nullity \u201cis a matter of public policy and applies regardless of whether the appointment of the statutory auditor is voluntary or required by law or by the articles of association\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/649295fb17c95e05dbf9dd91\" target=\"_blank\" rel=\"noopener\">Cass. com., 21 June 2023, No. 21-19.985<\/a>). It nevertheless limits the sanction to the absence of a proper incumbent, and not to that of the alternate alone. Applying this time Articles L. 821-5 and L. 821-40, it also excludes it for extraordinary decisions, nullity applying only to resolutions of ordinary meetings (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69b10e92cdc6046d473d4328\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 March 2026, No. 24-16.260<\/a>).<\/p><p>This regime changes on 1 January 2027. The new provision, resulting from <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000051316327\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000051316327\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 67 of Order No. 2025-229 of 12 March 2025<\/a>, provides that nullity may be incurred where the engagement is entrusted by statute or regulation and refers to Articles 1844-10 to 1844-17 of the French Civil Code (Code civil) (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051323021\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051323021\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-5 in its forthcoming version<\/a>). The action will lapse in particular if the cause of nullity has ceased on the day the court rules at first instance (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322337\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322337\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-11 of the Civil Code<\/a>).<\/p><p>In criminal law, a director who fails to cause the appointment faces two years' imprisonment and a fine of \u20ac30,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-6<\/a>).<\/p><\/div><\/details><details><summary>Can the meeting remove the statutory auditor?<\/summary><div class=\"a\"><p>In principle, no. The meeting or the shareholders collectively cannot end the current term at their convenience. The only case provided for by the texts is where the audit firm is absorbed by another: the meeting may then, at its first meeting after the absorption and after hearing the statutory auditor, deliberate on whether to maintain the engagement (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525350\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525350\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-48 of the Commercial Code<\/a>). Outside that case, the statutory auditor is in principle appointed for six financial years and their functions expire after the decision approving the accounts for the last financial year of the term (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525298\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525298\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-44<\/a>). Before that end, only the court may intervene, by challenge or by removal.<\/p><p>The Versailles court of appeal explains this rigidity by the nature of the engagement: the statutory auditor carries out a permanent audit that they must be able to conduct in complete independence from the directors, and \u201cthe statutory auditor is indeed not a mere service provider\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6736f1ebf32a58442a838c54\" target=\"_blank\" rel=\"noopener\">CA Versailles, 14 November 2024, No. 24\/00341<\/a>). A dissatisfied company can therefore neither withdraw the engagement by collective decision nor stop convening the auditor: failing to convene the auditor to a meeting is punishable by two years' imprisonment and a fine of \u20ac30,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-6<\/a>).<\/p><p>At the end of the term, the company may propose not to renew. The statutory auditor must then, if they so request, be heard by the meeting (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525362\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525362\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-51<\/a>). Non-renewal is therefore prepared in the agenda and in the resolution appointing the successor.<\/p><\/div><\/details><details><summary>In what cases does the court remove a statutory auditor from office?<\/summary><div class=\"a\"><p>Removal requires a fault or an impediment. It may be requested by the management or administrative body, by shareholders representing at least 5% of the share capital, by the works council or by the public prosecutor's office (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-50 of the Commercial Code<\/a>). The president of the commercial court rules under the accelerated procedure on the merits, and the alternate replaces the removed statutory auditor (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-176<\/a>). In Paris, the commercial court is designated as the economic activities court for the experiment opened on 1 January 2025 for four years: it is therefore its president who rules (<a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000049918304\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000049918304\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Order of 5 July 2024<\/a>).<\/p><p>The threshold of seriousness is high. For the Versailles court of appeal, \u201cthe fault referred to in Article L. 821-50 must be so serious that it constitutes a decisive obstacle to the continuation of the engagement until its scheduled end\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6736f1ebf32a58442a838c54\" target=\"_blank\" rel=\"noopener\">CA Versailles, 14 November 2024, No. 24\/00341<\/a>). The Paris economic activities court rejected the application of companies relying on a disciplinary sanction imposed on their statutory auditor for another engagement: \u201cThe impediment is therefore not demonstrated\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6ad21a0d7a102021377b8476\" target=\"_blank\" rel=\"noopener\">TAE Paris, 15 October 2026, No. 2026048999<\/a>).<\/p><p>Conversely, the Strasbourg judicial court ordered the removal of a statutory auditor who had triggered an alert solely because of a small amount of unpaid fees, holding that \u201cthese two alert letters undeniably amount to an abuse of power and a misuse of procedure\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a209d57cdc6046d4700bd13\" target=\"_blank\" rel=\"noopener\">TJ Strasbourg, 3 June 2026, No. 25\/02874<\/a>). The file must therefore establish either a specific and sufficiently serious fault by the statutory auditor concerned, or a genuine and justified impediment.<\/p><\/div><\/details><details><summary>How can a statutory auditor be challenged, and within what time limit?<\/summary><div class=\"a\"><p>A challenge targets a statutory auditor who has just been appointed and whose appointment is contested for good cause. It may be requested by shareholders representing at least 5% of the share capital, by the works council or by the public prosecutor's office (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-49 of the Commercial Code<\/a>). The provision expressly excludes one ground: a difference of view on an accounting treatment or on an audit procedure is not a valid ground.<\/p><p>The time limit is short. The application must be made within thirty days of the appointment, against the statutory auditor and against the company, before the president of the commercial court or, in Paris, of the economic activities court, ruling under the accelerated procedure on the merits (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-176<\/a>). After that time limit, only removal remains available, which requires a fault or an impediment.<\/p><p>If the application succeeds, a new statutory auditor is appointed by the court and the engagement ends when the meeting appoints one. The court registry informs the High Authority for Audit (Haute autorit\u00e9 de l'audit) within eight days (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876325\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876325\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-177<\/a>). The provision does not define good cause: it must be established by specific documents from the writ of summons onwards, and must not be confused with a disagreement over the accounts.<\/p><\/div><\/details><details><summary>Does the statutory auditor's resignation end the engagement?<\/summary><div class=\"a\"><p>No. The Court of Cassation holds that the statutory six-financial-year term attaches to the engagement and not to the person: \u201cthis duration cannot be affected by the auditor's resignation during the term, a new statutory auditor having, in such a case, to be appointed for the remainder of the term\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/663dbd949b8d290008934886\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 May 2024, No. 22-16.158<\/a>). In that case, companies argued that the resignation allowed them to stop appointing a statutory auditor; their appeals to the Court of Cassation were dismissed.<\/p><p>The alternate replaces the resigning incumbent until the end of the term entrusted to the latter (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-40<\/a>). An alternate must nevertheless have been appointed; where the incumbent is an individual or a single-member company, the company must again have an alternate. Ruling under the provisions applicable in New Caledonia, the Court of Cassation has however held that the absence of the alternate alone, where a proper incumbent is in office, does not justify annulling the resolutions of the meeting (<a href=\"https:\/\/www.courdecassation.fr\/decision\/649295fb17c95e05dbf9dd91\" target=\"_blank\" rel=\"noopener\">Cass. com., 21 June 2023, No. 21-19.985<\/a>).<\/p><p>A director who receives a letter of resignation must therefore arrange the replacement for the remaining period, and not assume that the obligation has disappeared.<\/p><\/div><\/details><details><summary>How does the company leave the obligation when it falls back below the thresholds?<\/summary><div class=\"a\"><p>The exit is never immediate. The current term runs to its end; the company is no longer required, on the thresholds alone, to appoint a statutory auditor provided it has not exceeded two of the three thresholds during the two financial years preceding the expiry of the term (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 221-5 of the Commercial Code<\/a>, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041553414\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 227-1<\/a> for the SAS). The rule is the same for the group formed by a parent company and its subsidiaries (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876313\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876313\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article D. 821-171<\/a>).<\/p><p>A fall in activity during the term therefore allows neither termination of the engagement nor ceasing to convene the statutory auditor. The decision is taken at the meeting that approves the accounts for the last financial year of the term: it records the position against the thresholds and decides not to renew. The statutory auditor may ask to be heard (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525362\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525362\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-51<\/a>).<\/p><p>Two caveats apply. A reasoned request from shareholders representing one-third of the share capital may impose a new term of three financial years. Articles of association that provide for a statutory auditor must be amended if the company wishes to dispense with one.<\/p><\/div><\/details><details><summary>What can be done in a disagreement over the statutory auditor's fees?<\/summary><div class=\"a\"><p>The fees are borne by the company whose accounts are certified (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525877\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525877\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-66 of the Commercial Code<\/a>). For the certification of accounts, the hourly rate is fixed by mutual agreement before the engagement is carried out (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876376\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876376\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-192<\/a>): the engagement letter is the first document to re-read.<\/p><p>Where the statutory auditor and the directors disagree on the amount of the remuneration, the president of the regional professional body, seised in writing by the interested party, endeavours to reconcile the parties; the president has three months and notifies any failure by registered letter (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876384\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876384\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-196<\/a>).<\/p><p>A disagreement over fees does not, on its own, justify an application for removal. In the case decided in Strasbourg, the parties had concluded a conciliation reducing the fees; the court set aside the old grievances raised by the company, but found fault with the statutory auditor who had used the alert procedure to obtain payment of the balance (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a209d57cdc6046d4700bd13\" target=\"_blank\" rel=\"noopener\">TJ Strasbourg, 3 June 2026, No. 25\/02874<\/a>). Each party therefore has an interest in staying within the conciliation route.<\/p><\/div><\/details><details><summary>The statutory auditor refuses to certify the accounts: can the company challenge this?<\/summary><div class=\"a\"><p>The statutory auditor may certify, certify with qualifications, refuse to certify or declare that it is impossible to certify, giving reasons for the position taken (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876341\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876341\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 821-180 of the Commercial Code<\/a>). The company's disagreement with this opinion is not, on its own, enough to obtain the removal of the statutory auditor.<\/p><p>If the company wishes to go further, it must separately establish the conditions for removal, fault or impediment, described above. In the case decided by the Versailles court of appeal, the director contested an impossibility to certify linked to financial support that management refused to provision or to disclose in the notes; the application for removal was rejected on appeal as at first instance. The court recalls that the meeting remains entitled to approve the accounts, \u201ccertification not being, indeed, a condition for the approval of the accounts, but intended to inform the shareholders called upon to approve the accounts\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6736f1ebf32a58442a838c54\" target=\"_blank\" rel=\"noopener\">CA Versailles, 14 November 2024, No. 24\/00341<\/a>). The law also specifies that a difference of view on an accounting treatment is not a ground for challenge (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 821-49<\/a>).<\/p><p>The useful response is built in advance: complete the notes, document the treatment adopted, reply in writing to the statutory auditor's requests before the date of the report, and prepare the information of the shareholders if the qualification is maintained.<\/p><\/div><\/details><details><summary>How can an overlooked statutory auditor appointment be regularised?<\/summary><div class=\"a\"><p>The case is common: a term has expired and was not renewed, or the renewal was not placed on the agenda. In its current wording, Article L. 821-5 of the Commercial Code extinguishes the nullity action if the resolutions are expressly confirmed on the report of properly appointed statutory auditors. Confirmation therefore first presupposes a proper appointment.<\/p><p>The Paris court of appeal annulled a series of resolutions after an attempt at regularisation made without that prerequisite: \u201cthese reports do not satisfy the requirement laid down by the second paragraph of the aforementioned Article L. 820-3-1, in that they come from a statutory auditor who was not properly appointed\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/64798976b8f4d3d0f8f1f746\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 9, 1 June 2023, No. 21\/14322<\/a>). The rule of the former Article L. 820-3-1, then applicable, now appears in Article L. 821-5.<\/p><p>Where the validity of an appointment is doubtful, the appointment can be secured by the court. The Marseille economic activities court thus appointed a joint statutory auditor, specifying that \u201cThis appointment will include an engagement to certify the accounts as well as a supplementary regularisation engagement pursuant to Article L. 821-5 of the Commercial Code\u201d (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69eb28d8cdc6046d475b04bf\" target=\"_blank\" rel=\"noopener\">TAE Marseille, 23 April 2026, No. 2026R00064<\/a>). From 1 January 2027, regularisation will also be governed by Articles 1844-10 to 1844-17 of the Civil Code.<\/p><\/div><\/details><details><summary>What should be done in the face of an alert procedure triggered by the statutory auditor?<\/summary><div class=\"a\"><p>In companies other than the soci\u00e9t\u00e9 anonyme, a statutory auditor who identifies facts liable to jeopardise the continuity of the business asks the director for explanations, and the director must reply within fifteen days (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033462237\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033462237\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 234-2 of the Commercial Code<\/a>). The president of the commercial court is informed. If the reply does not reassure the auditor, the auditor draws up a special report and invites the director to convene a meeting on the facts identified. In the soci\u00e9t\u00e9 anonyme, the procedure first goes through the board of directors or supervisory board (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033462246\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033462246\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 234-1<\/a>).<\/p><p>The alert is not a sanction: it is an adversarial exchange whose first stage rests on the director's written reply. That reply must set out the facts, the measures taken and the cash-flow information that allow the continuity of the business to be assessed.<\/p><p>The alert must nevertheless rest on real facts. The Strasbourg judicial court removed a statutory auditor who had triggered it for a balance of fees of a few thousand euros (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a209d57cdc6046d4700bd13\" target=\"_blank\" rel=\"noopener\">TJ Strasbourg, 3 June 2026, No. 25\/02874<\/a>). The firm examines the facts relied on and prepares the reply within the time limit.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799598\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 227-9-1 of the Commercial Code<\/span><span class=\"kcv-art-t\">statutory auditor of the SAS<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049216674\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article D. 221-5 of the Commercial Code<\/span><span class=\"kcv-art-t\">appointment thresholds<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532413\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532413\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-43 of the Commercial Code<\/span><span class=\"kcv-art-t\">thresholds assessed at group level<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-40 of the Commercial Code<\/span><span class=\"kcv-art-t\">appointment and alternate<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525298\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525298\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-44 of the Commercial Code<\/span><span class=\"kcv-art-t\">six-financial-year term<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525346\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525346\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-47 of the Commercial Code<\/span><span class=\"kcv-art-t\">court appointment where the meeting fails to appoint<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525354\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-49 of the Commercial Code<\/span><span class=\"kcv-art-t\">challenge for good cause<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-50 of the Commercial Code<\/span><span class=\"kcv-art-t\">removal for fault or impediment<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876323\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 821-176 of the Commercial Code<\/span><span class=\"kcv-art-t\">procedure and thirty-day time limit<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525350\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048525350\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-48 of the Commercial Code<\/span><span class=\"kcv-art-t\">maintaining the engagement after absorption<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876384\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048876384\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 821-196 of the Commercial Code<\/span><span class=\"kcv-art-t\">conciliation on fees<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 821-6 of the Commercial Code<\/span><span class=\"kcv-art-t\">criminal penalties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033462237\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033462237\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 234-2 of the Commercial Code<\/span><span class=\"kcv-art-t\">alert procedure outside the soci\u00e9t\u00e9 anonyme<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/shareholders-meeting-lawyer\/\"><span class=\"kcv-pg-t\">General meetings<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/shareholder-disputes-lawyer\/\"><span class=\"kcv-pg-t\">Disputes between shareholders<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/related-party-agreements-lawyer\/\"><span class=\"kcv-pg-t\">Related-party agreements<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/2026\/05\/25\/engager-responsabilite-civile-commissaire-aux-comptes-faute-certification-alerte\/\"><span class=\"kcv-pg-t\">Statutory auditor's liability<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>A term to decide or a statutory auditor to challenge? Review your <em>position today<\/em>.<\/h2>\n      <p>Send the articles of association, the latest accounts and the minutes of appointment: the firm checks the obligation, the current term and the route available, with its time limit.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"When must an SAS appoint a statutory auditor?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"An SAS must appoint at least one statutory auditor when, at the close of a financial year, it exceeds two of the three thresholds set by decree (Article L. 227-9-1 of the Commercial Code). The decree sets total balance sheet of \u20ac5,000,000, turnover excl. tax of \u20ac10,000,000 and average headcount of fifty employees (Article D. 221-5, to which Article D. 227-1 refers). Total balance sheet and turnover are calculated under the rules of Article D. 123-200: net amounts of assets, sales less reductions and taxes. Exceeding a single threshold is not enough. The same rule applies to the limited liability company (SARL) (Article L. 223-35) and to the public limited company (soci\u00e9t\u00e9 anonyme) (Article L. 225-218). The Court of Cassation has held, for the transition under the Law of 22 May 2019, that existing terms continued until their end, even after the incumbent's resignation (Cass. com., 10 May 2024, No. 22-16.158). The obligation is therefore checked financial year by financial year, and the timetable of the collective decision must take this into account.\"}}, {\"@type\": \"Question\", \"name\": \"How are the thresholds assessed in a group of companies?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A company that controls one or more companies within the meaning of Article L. 233-3 of the Commercial Code appoints at least one statutory auditor when the group it forms with its subsidiaries exceeds two of the three thresholds (Article L. 821-43). The thresholds are the same as for a single company, but the amounts are added together: total balance sheets, turnover and average headcount of the entities in the group (Article D. 821-171). A holding company with no activity of its own may thus become bound to appoint a statutory auditor even though none of its subsidiaries exceeds the thresholds alone. The obligation does not apply where the parent company is itself controlled by a person or entity that has appointed a statutory auditor. Subsidiaries controlled by a company required to appoint a statutory auditor must in turn appoint one if they exceed two of the following thresholds: \u20ac2,500,000 of balance sheet, \u20ac5,000,000 of turnover excl. tax and twenty-five employees (Article D. 821-172). For these appointments, the company may limit the term to three financial years (Article L. 821-46). The firm reconstructs the organisation chart and the control relationships before any calculation.\"}}, {\"@type\": \"Question\", \"name\": \"Can a minority shareholder obtain the appointment of a statutory auditor?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, by two separate routes. Shareholders representing at least one-third of the share capital may send the company a reasoned request; the company is then required to appoint a statutory auditor for a term of three financial years (Article L. 227-9-1 of the Commercial Code for the SAS, Article L. 223-35 for the SARL). This route does not go through the court. One or more shareholders representing at least one-tenth of the share capital may also apply to the court for an appointment, even if the company remains below the thresholds. The judge does not grant this automatically. The Dijon court of appeal states that \u201cWhere the appointment of a statutory auditor is not mandatory, it must be assessed in light of the company's interest and not that of the shareholders\u201d (our translation) (CA Dijon, 3 April 2025, No. 24\/01114). It upheld the appointment in view of questionable accounting entries, repeated postponements of the meeting and shareholders' equity that had fallen below half of the share capital. A conflict between shareholders is therefore not enough: the application must show why the company itself needs an independent audit of its accounts.\"}}, {\"@type\": \"Question\", \"name\": \"Before which court should the appointment of a statutory auditor be requested?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The court depends on the provision relied on. In Paris, the powers of the president of the commercial court have been exercised by the president of the economic activities court since 1 January 2025 (Order of 5 July 2024). Where a shareholder holding one-tenth of the share capital of an SAS requests an appointment below the thresholds, the statutory auditor is appointed by the president of the commercial court ruling under the accelerated procedure on the merits (Article D. 227-1 of the Commercial Code). The Cannes commercial court held such a request \u201cinadmissible before the urgent applications judge\u201d (our translation) and told the shareholder to pursue the proper route: no statutory auditor was therefore appointed and the shareholder bore the costs (TC Cannes, 11 June 2026, No. 2026R00006). Where the meeting fails to appoint a statutory auditor although it is required to do so, any member of the meeting may apply to the court for an appointment (Article L. 821-47), and the president of the commercial court then rules as urgent applications judge (Article D. 821-174). The Poitiers commercial court held that \u201cThe jurisdiction of the urgent applications judge is therefore expressly provided for by the texts and is not open to any serious challenge\u201d (our translation), then appointed the statutory auditors after the shareholders' deadlock at the meeting (TC Poitiers, 30 June 2025, No. 2025000072). The route is chosen before the writ of summons is issued: it determines the admissibility of the application.\"}}, {\"@type\": \"Question\", \"name\": \"What does a company risk if it has not appointed a statutory auditor although required to do so?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Two risks coexist. In civil law, Article L. 821-5 of the Commercial Code, in its current wording, declares null the resolutions of the ordinary meeting passed in the absence of a proper appointment. Ruling on the equivalent provision applicable in New Caledonia, the Court of Cassation holds that this nullity \u201cis a matter of public policy and applies regardless of whether the appointment of the statutory auditor is voluntary or required by law or by the articles of association\u201d (our translation) (Cass. com., 21 June 2023, No. 21-19.985). It nevertheless limits the sanction to the absence of a proper incumbent, and not to that of the alternate alone. Applying this time Articles L. 821-5 and L. 821-40, it also excludes it for extraordinary decisions, nullity applying only to resolutions of ordinary meetings (Cass. com., 11 March 2026, No. 24-16.260). This regime changes on 1 January 2027. The new provision, resulting from Article 67 of Order No. 2025-229 of 12 March 2025, provides that nullity may be incurred where the engagement is entrusted by statute or regulation and refers to Articles 1844-10 to 1844-17 of the French Civil Code (Code civil) (Article L. 821-5 in its forthcoming version). The action will lapse in particular if the cause of nullity has ceased on the day the court rules at first instance (Article 1844-11 of the Civil Code). In criminal law, a director who fails to cause the appointment faces two years' imprisonment and a fine of \u20ac30,000 (Article L. 821-6).\"}}, {\"@type\": \"Question\", \"name\": \"Can the meeting remove the statutory auditor?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In principle, no. The meeting or the shareholders collectively cannot end the current term at their convenience. The only case provided for by the texts is where the audit firm is absorbed by another: the meeting may then, at its first meeting after the absorption and after hearing the statutory auditor, deliberate on whether to maintain the engagement (Article L. 821-48 of the Commercial Code). Outside that case, the statutory auditor is in principle appointed for six financial years and their functions expire after the decision approving the accounts for the last financial year of the term (Article L. 821-44). Before that end, only the court may intervene, by challenge or by removal. The Versailles court of appeal explains this rigidity by the nature of the engagement: the statutory auditor carries out a permanent audit that they must be able to conduct in complete independence from the directors, and \u201cthe statutory auditor is indeed not a mere service provider\u201d (our translation) (CA Versailles, 14 November 2024, No. 24\/00341). A dissatisfied company can therefore neither withdraw the engagement by collective decision nor stop convening the auditor: failing to convene the auditor to a meeting is punishable by two years' imprisonment and a fine of \u20ac30,000 (Article L. 821-6). At the end of the term, the company may propose not to renew. The statutory auditor must then, if they so request, be heard by the meeting (Article L. 821-51). Non-renewal is therefore prepared in the agenda and in the resolution appointing the successor.\"}}, {\"@type\": \"Question\", \"name\": \"In what cases does the court remove a statutory auditor from office?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Removal requires a fault or an impediment. It may be requested by the management or administrative body, by shareholders representing at least 5% of the share capital, by the works council or by the public prosecutor's office (Article L. 821-50 of the Commercial Code). The president of the commercial court rules under the accelerated procedure on the merits, and the alternate replaces the removed statutory auditor (Article R. 821-176). In Paris, the commercial court is designated as the economic activities court for the experiment opened on 1 January 2025 for four years: it is therefore its president who rules (Order of 5 July 2024). The threshold of seriousness is high. For the Versailles court of appeal, \u201cthe fault referred to in Article L. 821-50 must be so serious that it constitutes a decisive obstacle to the continuation of the engagement until its scheduled end\u201d (our translation) (CA Versailles, 14 November 2024, No. 24\/00341). The Paris economic activities court rejected the application of companies relying on a disciplinary sanction imposed on their statutory auditor for another engagement: \u201cThe impediment is therefore not demonstrated\u201d (our translation) (TAE Paris, 15 October 2026, No. 2026048999). Conversely, the Strasbourg judicial court ordered the removal of a statutory auditor who had triggered an alert solely because of a small amount of unpaid fees, holding that \u201cthese two alert letters undeniably amount to an abuse of power and a misuse of procedure\u201d (our translation) (TJ Strasbourg, 3 June 2026, No. 25\/02874). The file must therefore establish either a specific and sufficiently serious fault by the statutory auditor concerned, or a genuine and justified impediment.\"}}, {\"@type\": \"Question\", \"name\": \"How can a statutory auditor be challenged, and within what time limit?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A challenge targets a statutory auditor who has just been appointed and whose appointment is contested for good cause. It may be requested by shareholders representing at least 5% of the share capital, by the works council or by the public prosecutor's office (Article L. 821-49 of the Commercial Code). The provision expressly excludes one ground: a difference of view on an accounting treatment or on an audit procedure is not a valid ground. The time limit is short. The application must be made within thirty days of the appointment, against the statutory auditor and against the company, before the president of the commercial court or, in Paris, of the economic activities court, ruling under the accelerated procedure on the merits (Article R. 821-176). After that time limit, only removal remains available, which requires a fault or an impediment. If the application succeeds, a new statutory auditor is appointed by the court and the engagement ends when the meeting appoints one. The court registry informs the High Authority for Audit (Haute autorit\u00e9 de l'audit) within eight days (Article R. 821-177). The provision does not define good cause: it must be established by specific documents from the writ of summons onwards, and must not be confused with a disagreement over the accounts.\"}}, {\"@type\": \"Question\", \"name\": \"Does the statutory auditor's resignation end the engagement?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. The Court of Cassation holds that the statutory six-financial-year term attaches to the engagement and not to the person: \u201cthis duration cannot be affected by the auditor's resignation during the term, a new statutory auditor having, in such a case, to be appointed for the remainder of the term\u201d (our translation) (Cass. com., 10 May 2024, No. 22-16.158). In that case, companies argued that the resignation allowed them to stop appointing a statutory auditor; their appeals to the Court of Cassation were dismissed. The alternate replaces the resigning incumbent until the end of the term entrusted to the latter (Article L. 821-40). An alternate must nevertheless have been appointed; where the incumbent is an individual or a single-member company, the company must again have an alternate. Ruling under the provisions applicable in New Caledonia, the Court of Cassation has however held that the absence of the alternate alone, where a proper incumbent is in office, does not justify annulling the resolutions of the meeting (Cass. com., 21 June 2023, No. 21-19.985). A director who receives a letter of resignation must therefore arrange the replacement for the remaining period, and not assume that the obligation has disappeared.\"}}, {\"@type\": \"Question\", \"name\": \"How does the company leave the obligation when it falls back below the thresholds?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The exit is never immediate. The current term runs to its end; the company is no longer required, on the thresholds alone, to appoint a statutory auditor provided it has not exceeded two of the three thresholds during the two financial years preceding the expiry of the term (Article D. 221-5 of the Commercial Code, Article D. 227-1 for the SAS). The rule is the same for the group formed by a parent company and its subsidiaries (Article D. 821-171). A fall in activity during the term therefore allows neither termination of the engagement nor ceasing to convene the statutory auditor. The decision is taken at the meeting that approves the accounts for the last financial year of the term: it records the position against the thresholds and decides not to renew. The statutory auditor may ask to be heard (Article L. 821-51). Two caveats apply. A reasoned request from shareholders representing one-third of the share capital may impose a new term of three financial years. Articles of association that provide for a statutory auditor must be amended if the company wishes to dispense with one.\"}}, {\"@type\": \"Question\", \"name\": \"What can be done in a disagreement over the statutory auditor's fees?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The fees are borne by the company whose accounts are certified (Article L. 821-66 of the Commercial Code). For the certification of accounts, the hourly rate is fixed by mutual agreement before the engagement is carried out (Article R. 821-192): the engagement letter is the first document to re-read. Where the statutory auditor and the directors disagree on the amount of the remuneration, the president of the regional professional body, seised in writing by the interested party, endeavours to reconcile the parties; the president has three months and notifies any failure by registered letter (Article R. 821-196). A disagreement over fees does not, on its own, justify an application for removal. In the case decided in Strasbourg, the parties had concluded a conciliation reducing the fees; the court set aside the old grievances raised by the company, but found fault with the statutory auditor who had used the alert procedure to obtain payment of the balance (TJ Strasbourg, 3 June 2026, No. 25\/02874). Each party therefore has an interest in staying within the conciliation route.\"}}, {\"@type\": \"Question\", \"name\": \"The statutory auditor refuses to certify the accounts: can the company challenge this?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The statutory auditor may certify, certify with qualifications, refuse to certify or declare that it is impossible to certify, giving reasons for the position taken (Article R. 821-180 of the Commercial Code). The company's disagreement with this opinion is not, on its own, enough to obtain the removal of the statutory auditor. If the company wishes to go further, it must separately establish the conditions for removal, fault or impediment, described above. In the case decided by the Versailles court of appeal, the director contested an impossibility to certify linked to financial support that management refused to provision or to disclose in the notes; the application for removal was rejected on appeal as at first instance. The court recalls that the meeting remains entitled to approve the accounts, \u201ccertification not being, indeed, a condition for the approval of the accounts, but intended to inform the shareholders called upon to approve the accounts\u201d (our translation) (CA Versailles, 14 November 2024, No. 24\/00341). The law also specifies that a difference of view on an accounting treatment is not a ground for challenge (Article L. 821-49). The useful response is built in advance: complete the notes, document the treatment adopted, reply in writing to the statutory auditor's requests before the date of the report, and prepare the information of the shareholders if the qualification is maintained.\"}}, {\"@type\": \"Question\", \"name\": \"How can an overlooked statutory auditor appointment be regularised?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The case is common: a term has expired and was not renewed, or the renewal was not placed on the agenda. In its current wording, Article L. 821-5 of the Commercial Code extinguishes the nullity action if the resolutions are expressly confirmed on the report of properly appointed statutory auditors. Confirmation therefore first presupposes a proper appointment. The Paris court of appeal annulled a series of resolutions after an attempt at regularisation made without that prerequisite: \u201cthese reports do not satisfy the requirement laid down by the second paragraph of the aforementioned Article L. 820-3-1, in that they come from a statutory auditor who was not properly appointed\u201d (our translation) (CA Paris, p\u00f4le 5 ch. 9, 1 June 2023, No. 21\/14322). The rule of the former Article L. 820-3-1, then applicable, now appears in Article L. 821-5. Where the validity of an appointment is doubtful, the appointment can be secured by the court. The Marseille economic activities court thus appointed a joint statutory auditor, specifying that \u201cThis appointment will include an engagement to certify the accounts as well as a supplementary regularisation engagement pursuant to Article L. 821-5 of the Commercial Code\u201d (our translation) (TAE Marseille, 23 April 2026, No. 2026R00064). From 1 January 2027, regularisation will also be governed by Articles 1844-10 to 1844-17 of the Civil Code.\"}}, {\"@type\": \"Question\", \"name\": \"What should be done in the face of an alert procedure triggered by the statutory auditor?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In companies other than the soci\u00e9t\u00e9 anonyme, a statutory auditor who identifies facts liable to jeopardise the continuity of the business asks the director for explanations, and the director must reply within fifteen days (Article L. 234-2 of the Commercial Code). The president of the commercial court is informed. If the reply does not reassure the auditor, the auditor draws up a special report and invites the director to convene a meeting on the facts identified. In the soci\u00e9t\u00e9 anonyme, the procedure first goes through the board of directors or supervisory board (Article L. 234-1). The alert is not a sanction: it is an adversarial exchange whose first stage rests on the director's written reply. That reply must set out the facts, the measures taken and the cash-flow information that allow the continuity of the business to be assessed. The alert must nevertheless rest on real facts. The Strasbourg judicial court removed a statutory auditor who had triggered it for a balance of fees of a few thousand euros (TJ Strasbourg, 3 June 2026, No. 25\/02874). The firm examines the facts relied on and prepares the reply within the time limit.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Statutory auditor lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/statutory-auditor-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3b7639 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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