{"id":2123974,"date":"2026-09-18T11:12:10","date_gmt":"2026-09-18T09:12:10","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/18\/foreign-owner-france-accountant-blocks-books-inpi-login-recover-abroad\/"},"modified":"2026-09-18T11:12:10","modified_gmt":"2026-09-18T09:12:10","slug":"foreign-owner-france-accountant-blocks-books-inpi-login-recover-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/18\/foreign-owner-france-accountant-blocks-books-inpi-login-recover-abroad\/","title":{"rendered":"Your French Accountant Won’t Release the Books or the INPI Login: How a Foreign Owner Recovers the File, Ends the Mandate and Keeps Filings Alive From Abroad"},"content":{"rendered":"

You formed a French SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, a simplified joint-stock company) or SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, a private limited company). The pr\u00e9sident (chair of a SAS) or g\u00e9rant (manager of a SARL) lives in London, New York, Dubai or Singapore. Day-to-day bookkeeping was left with a French expert-comptable (chartered accountant, a regulated professional enrolled on the tableau of the Ordre des experts-comptables). Then the relationship breaks. Unpaid invoices pile up. The accountant stops answering. The FEC (fichier des \u00e9critures comptables, the standardised electronic journal the tax office can demand) never arrives. The INPI (Institut national de la propri\u00e9t\u00e9 industrielle, which now runs the Guichet unique des formalit\u00e9s des entreprises, the one-stop electronic shop for company filings) still shows the accountant as mandataire (filing agent). Annual accounts cannot be approved. A bank asks for an updated Kbis (extrait Kbis, the official extract from the registre du commerce et des soci\u00e9t\u00e9s, the RCS, the trade and companies register) and nobody can generate the filing. This article is written for that foreign owner. It explains what the accountant may lawfully retain, what still belongs to the company, how to demand restitution from abroad, how a r\u00e9f\u00e9r\u00e9 (emergency court application) works when fees are disputed, how to terminate the lettre de mission (engagement letter) without walking into a contractual penalty, and how to keep the legal calendar alive while a successor takes over. It complements our general guide on setting up a company in France as a foreign founder<\/a>.<\/p>\n

I. How do I recover my French company’s books and INPI login if the accountant blocks them<\/h2>\n

A. What may the accountant keep, and what still belongs to the company<\/h3>\n

The starting point is not the accountant’s software. It is the company’s own duty. Article L. 123-12 of the code de commerce<\/a> (Commercial Code) states: “Toute personne physique ou morale ayant la qualit\u00e9 de commer\u00e7ant doit proc\u00e9der \u00e0 l’enregistrement comptable des mouvements affectant le patrimoine de son entreprise.” A SAS or SARL that trades is a commer\u00e7ant (trader). The same article requires a yearly inventory and annual accounts (bilan, compte de r\u00e9sultat and annexe) drawn from those records. The foreign owner who never sees the ledger is still the person the greffe, the tax office and the bank will treat as responsible for the file.<\/p>\n

Article L. 123-22 of the same code<\/a> adds two rules that matter the day the accountant goes silent. First: “Les documents comptables sont \u00e9tablis en euros et en langue fran\u00e7aise.” Second: “Les documents comptables et les pi\u00e8ces justificatives sont conserv\u00e9s pendant dix ans.” The Cour de cassation, chambre commerciale, applied that ten-year limit strictly in its judgment of 24 April 2007, pourvoi n\u00b0 05-21.477, published in the Bulletin. It held that “il r\u00e9sulte de l’article L. 123-22 du code de commerce que les documents comptables et pi\u00e8ces justificatives n’ont pas \u00e0 \u00eatre conserv\u00e9s par un commer\u00e7ant au-del\u00e0 d’une dur\u00e9e de dix ans” (Cour de cassation, com., 24 April 2007, n\u00b0 05-21.477<\/a>). The company must be able to produce the last ten years. It cannot hide behind a former adviser who “has the boxes”.<\/p>\n

Who is an expert-comptable in the first place. Article 2 of ordonnance n\u00b0 45-2138 of 19 September 1945<\/a>, which created the Ordre des experts-comptables and still governs the title, states: “Est expert comptable ou r\u00e9viseur comptable au sens de la pr\u00e9sente ordonnance celui qui fait profession habituelle de r\u00e9viser et d’appr\u00e9cier les comptabilit\u00e9s des entreprises et organismes auxquels il n’est pas li\u00e9 par un contrat de travail.” The same article authorises the professional to keep, centralise, open, close, supervise, correct and consolidate accounts. That is a regulated liberal profession, not a commercial activity. Article 22 of the same ordonnance<\/a>, in the version in force since 1 September 2024, opens with: “L’activit\u00e9 d’expertise comptable est incompatible avec toute occupation ou tout acte de nature \u00e0 porter atteinte \u00e0 l’ind\u00e9pendance de la personne qui l’exerce en particulier :” The Cour de cassation used that incompatibility to refuse the “sudden break of an established commercial relationship” regime to an accountant-client dispute. In its judgment of 10 February 2021, pourvoi n\u00b0 19-10.306, published in the Bulletin, it held that “il r\u00e9sulte de l’article 22 de l’ordonnance n\u00b0 45-2138 du 19 septembre 1945, portant institution de l’ordre des experts-comptables et r\u00e9glementant le titre et la profession d’expert-comptable, modifi\u00e9e par la loi n\u00b0 2010-853 du 23 juillet 2010, que l’activit\u00e9 d’expert-comptable est incompatible avec toute activit\u00e9 commerciale ou acte d’interm\u00e9diaire, \u00e0 l’exception de ceux r\u00e9pondant \u00e0 la double condition d’\u00eatre r\u00e9alis\u00e9s \u00e0 titre accessoire et de ne pas mettre en p\u00e9ril les r\u00e8gles d’ind\u00e9pendance et de d\u00e9ontologie de la profession”, and that the court of appeal was right to hold that the former article L. 442-6, I, 5\u00b0 of the code de commerce “n’\u00e9taient pas applicables aux relations ayant exist\u00e9 entre la soci\u00e9t\u00e9 SMI et la soci\u00e9t\u00e9 AGSC” (Cour de cassation, com., 10 February 2021, n\u00b0 19-10.306<\/a>). A foreign parent that simply stops calling the French accountant does not face that commercial-law penalty. It still faces the engagement letter, which is a different trap, treated below.<\/p>\n

Fees are not a percentage of the deal. Article 24 of ordonnance n\u00b0 45-2138<\/a>, in the version in force since 24 May 2019, states: “Ces honoraires doivent \u00eatre \u00e9quitables et constituer la juste r\u00e9mun\u00e9ration du travail fourni comme du service rendu.” It adds: “Leur montant et leurs modalit\u00e9s sont convenus par \u00e9crit avec les clients librement et pr\u00e9alablement \u00e0 l’exercice des missions.” The Cour de cassation, premi\u00e8re chambre civile, sitting in a formation that publishes its decisions, applied that text to a Luxembourg company that had used a French accountant on a share sale. In its judgment of 6 April 2022, pourvoi n\u00b0 21-12.045, it quoted the article and held: “Selon ce texte, les honoraires de l’expert-comptable doivent constituer la juste r\u00e9mun\u00e9ration du travail fourni comme du service rendu et ne peuvent en aucun cas \u00eatre calcul\u00e9s d’apr\u00e8s les r\u00e9sultats financiers obtenus par les clients.” It drew the consequence: “Il en r\u00e9sulte qu’un contrat conclu entre un expert-comptable et son client, en ce qu’il fixe les honoraires dus en fonction de tels r\u00e9sultats, est illicite et, partant, nul, de sorte que le montant des honoraires dus \u00e0 l’expert-comptable doit \u00eatre d\u00e9termin\u00e9 en fonction du travail fourni et du service rendu” (Cour de cassation, 1re civ., 6 April 2022, n\u00b0 21-12.045<\/a>). A foreign founder who signed a “success fee” on a French fundraising or an exit can treat that clause as void. The work still has to be paid at a fair quantum. The Cour de cassation, chambre commerciale, said so again on 20 September 2023, pourvoi n\u00b0 21-25.386, published in the Bulletin: when the principle of the fee is established, the court “devait en fixer le montant” and may not refuse to assess it for want of timesheets (Cour de cassation, com., 20 September 2023, n\u00b0 21-25.386<\/a>).<\/p>\n

Retention is the daily crisis. Article 2286 of the code civil<\/a> (Civil Code) states: “Peut se pr\u00e9valoir d’un droit de r\u00e9tention sur la chose : 1\u00b0 Celui \u00e0 qui la chose a \u00e9t\u00e9 remise jusqu’au paiement de sa cr\u00e9ance ; 2\u00b0 Celui dont la cr\u00e9ance impay\u00e9e r\u00e9sulte du contrat qui l’oblige \u00e0 la livrer ; 3\u00b0 Celui dont la cr\u00e9ance impay\u00e9e est n\u00e9e \u00e0 l’occasion de la d\u00e9tention de la chose ; 4\u00b0 Celui qui b\u00e9n\u00e9ficie d’un gage sans d\u00e9possession.” The last sentence is the practical limit: “Le droit de r\u00e9tention se perd par le dessaisissement volontaire.” French first-instance courts treat unpaid-fee retention over the accountant’s own work product as a serious defence in summary proceedings. The Tribunal des activit\u00e9s \u00e9conomiques de Paris (the Paris economic-activities court, which succeeded the tribunal de commerce de Paris for many commercial disputes) illustrated the trap on 12 June 2026 (RG 2026008009). The president declined to order delivery of accounting documents where the firm invoked unpaid fees and the client companies disputed a tariff increase: the fee fight was treated as a contestation s\u00e9rieuse (a serious dispute) that shut the summary jurisdiction. That order is not a Cour de cassation ruling. If the only claim is a demand for the 2024 closing file while invoices remain unpaid and the amount is contested, a summary judge may refuse to act.<\/p>\n

The foreign owner should therefore split the request. Original pi\u00e8ces justificatives (invoices, bank statements, contracts, payroll slips) that the company handed over remain the company’s property; they were “remise” to the professional for a mission, they are not the fruit of the professional’s own work, and article L. 123-22<\/a> requires the company itself to keep them for ten years. Working papers, draft closing files and software entries produced by the firm are the usual field of retention while a fee remains unpaid. The letter of demand should list both categories, ask for the FEC in a usable electronic format, ask for the last signed accounts, the last tax returns, the last social declarations, and the credentials or a written discharge for the Guichet unique. Paying an undisputed slice of the fees, or consigning the disputed slice with a sequester, often unlocks the file faster than a hearing. Article 1217 of the code civil<\/a> lists the civil-law toolbox when a party does not perform: “La partie envers laquelle l’engagement n’a pas \u00e9t\u00e9 ex\u00e9cut\u00e9, ou l’a \u00e9t\u00e9 imparfaitement, peut : – refuser d’ex\u00e9cuter ou suspendre l’ex\u00e9cution de sa propre obligation ; – poursuivre l’ex\u00e9cution forc\u00e9e en nature de l’obligation ; – obtenir une r\u00e9duction du prix ; – provoquer la r\u00e9solution du contrat ; – demander r\u00e9paration des cons\u00e9quences de l’inex\u00e9cution.” Retention is the accountant’s version of the first bullet. Forced delivery, price reduction, termination and damages are the company’s. They can be combined. They are not a substitute for a dated inventory of what is missing.<\/p>\n

B. How to demand restitution and reopen the guichet unique from abroad<\/h3>\n

The first document is still the lettre de mission, with its annexes and fee schedule. Article 24 of the 1945 ordonnance<\/a> requires the amount and the terms to be agreed in writing before the work starts. If there is no signed letter, the Cour de cassation still allows the court to fix a fair fee for work that was in fact performed (n\u00b0 21-25.386<\/a>). The foreign owner should collect: the letter, every unpaid invoice, every email in which the accountant admitted holding the FEC or the INPI login, the last Kbis, the last approved accounts, and a table of statutory deadlines that are now blocked (accounts approval, corporate-tax return, VAT CA3, RBE update). That table is the urgency file for a r\u00e9f\u00e9r\u00e9.<\/p>\n

Send a formal notice from the company’s pr\u00e9sident or g\u00e9rant, or from a lawyer acting under a written power of attorney (procuration, with an apostille if the document is signed outside France and the addressee asks for one). Ask for a complete inventory within a short, dated period. Distinguish originals, copies, electronic files and access rights. Ask for delivery to the successor or to a named French address, not only “to the client abroad”. Offer to pay any sum that is not seriously disputed, or to consign it. Article 1103 of the code civil<\/a> is short: “Les contrats l\u00e9galement form\u00e9s tiennent lieu de loi \u00e0 ceux qui les ont faits.” The engagement letter binds both sides. Silence after a formal notice is useful later, when the judge asks who tried to unlock the file.<\/p>\n

If nothing moves, the emergency route is a r\u00e9f\u00e9r\u00e9. Before the tribunal judiciaire (ordinary civil court), article 834 of the code de proc\u00e9dure civile<\/a> (Code of Civil Procedure) states: “Dans tous les cas d’urgence, le pr\u00e9sident du tribunal judiciaire ou le juge des contentieux de la protection dans les limites de sa comp\u00e9tence, peuvent ordonner en r\u00e9f\u00e9r\u00e9 toutes les mesures qui ne se heurtent \u00e0 aucune contestation s\u00e9rieuse ou que justifie l’existence d’un diff\u00e9rend.” Before the president of the commercial or economic-activities court, article 873 of the same code<\/a> goes further: “Le pr\u00e9sident peut, dans les m\u00eames limites, et m\u00eame en pr\u00e9sence d’une contestation s\u00e9rieuse, prescrire en r\u00e9f\u00e9r\u00e9 les mesures conservatoires ou de remise en \u00e9tat qui s’imposent, soit pour pr\u00e9venir un dommage imminent, soit pour faire cesser un trouble manifestement illicite.” The second sentence is the one foreign owners actually need: “Dans les cas o\u00f9 l’existence de l’obligation n’est pas s\u00e9rieusement contestable, il peut accorder une provision au cr\u00e9ancier, ou ordonner l’ex\u00e9cution de l’obligation m\u00eame s’il s’agit d’une obligation de faire.” Delivery of the FEC, of original bank statements and of the last tax returns is an obligation de faire. It is easier to obtain when the fee is paid or consigned, and when the company shows a concrete statutory deadline: a six-month accounts meeting, a tax-audit notice, a bank that will close the account, a Guichet unique filing that cannot wait. If the fee itself is the whole dispute, the Paris order of 12 June 2026 shows the risk: the judge may find a contestation s\u00e9rieuse and stay his hand. The application should therefore attach proof of payment or consignment, the inventory, and the harm (missed filing, frozen account, personal exposure of the director).<\/p>\n

The Guichet unique is a separate lock. Article L. 123-33 of the code de commerce<\/a> requires every enterprise, subject to limited exceptions, to declare “sa cr\u00e9ation, la modification de sa situation ou la cessation de ses activit\u00e9s” by filing “un seul dossier” electronically with “un organisme unique d\u00e9sign\u00e9 \u00e0 cet effet”. That organism is the INPI. The official Entreprendre.Service-Public page on the Guichet des formalit\u00e9s des entreprises describes the portal as the single electronic channel for those filings. In practice the first accountant often created the INPI account, stored the identifiant, and filed as mandataire. The INPI’s own pages on services to mandataires explain that professionals (including experts-comptables) can file for clients. They do not say the legal representative is locked out. The pr\u00e9sident or g\u00e9rant named on the Kbis can open or recover a personal INPI account, prove identity, and file in the company’s name. If the former mandataire still appears on a pending dossier, the new filing should attach the revocation of the mandate and, where the greffe asks for it, the decision that replaced the accountant. Do not wait for the former firm to “hand over the password”. The company is the declarant. The mandataire is only an agent.<\/p>\n

Paris and \u00cele-de-France add a practical layer. If the si\u00e8ge social (registered office) is in Paris, a r\u00e9f\u00e9r\u00e9 against the accountant will often be issued before the tribunal judiciaire de Paris or, where the dispute is characterised as commercial between two soci\u00e9t\u00e9s, before the Tribunal des activit\u00e9s \u00e9conomiques de Paris. If the si\u00e8ge is in Hauts-de-Seine, Val-de-Marne, Seine-Saint-Denis, Yvelines, Essonne, Val-d’Oise or Seine-et-Marne, the territorially competent judicial or commercial court follows the si\u00e8ge or, depending on the claim, the defendant’s registered office. Domiciliation addresses in the 8th or 9th arrondissement are common for foreign-owned SAS; registered letters from the greffe land there and expire. The foreign owner should give the lawyer a standing instruction to receive greffe and tax mail, and should check the Guichet unique mailbox, not only Gmail. A missed RBE update or a missed accounts filing is how a document dispute becomes a strike-off. Our article on the beneficial-owner (RBE) filing, court injunction and strike-off<\/a> covers that second fire.<\/p>\n

II. How do I end the engagement letter, appoint a successor and keep the legal calendar alive<\/h2>\n

A. How to terminate the lettre de mission without walking into a fee trap<\/h3>\n

Changing accountant is not a commercial “rupture brutale”. The Cour de cassation said so in n\u00b0 19-10.306, cited above. It is a contractual termination. The same judgment is the warning. The engagement letter in that case said the client could interrupt the mission only after informing the accountant “par lettre recommand\u00e9e avec demande d’avis de r\u00e9ception, trois mois avant la date de cessation, faute de quoi il devrait lui verser une indemnit\u00e9 \u00e9gale \u00e0 25 % des honoraires pour l’exercice en cours”. The court of appeal had treated informal knowledge, and the fact that a new accountant was already preparing the accounts, as enough. The Cour de cassation disagreed. After recalling that “les conventions l\u00e9galement form\u00e9es tiennent lieu de loi \u00e0 ceux qui les ont faites et doivent \u00eatre ex\u00e9cut\u00e9es de bonne foi”, it held that the court of appeal, “qui a refus\u00e9 d’appliquer cette clause contractuelle, a viol\u00e9 le texte susvis\u00e9” (Cour de cassation, com., 10 February 2021, n\u00b0 19-10.306<\/a>). A foreign owner who emails “we are moving the file next week” and lets the new firm start the closing can still owe a contractual exit indemnity if the letter required a registered letter and a three-month gap.<\/p>\n

Read the letter before you appoint anyone else. Typical clauses, which must be checked in the actual document and not assumed, cover: duration of one accounting year, tacit renewal, notice of three months before the year-end, an indemnity of a percentage of the current year’s fees if notice is late, a clause on electronic files, and a clause on retention. Follow the form the letter itself imposes: registered letter with advice of receipt (lettre recommand\u00e9e avec demande d’avis de r\u00e9ception) sent to the address in the letter, signed by the pr\u00e9sident or g\u00e9rant who has power to bind the company, with a copy to the successor only after the notice has gone. If the letter is silent, ordinary civil-law termination under article 1217<\/a> remains available, including resolution for non-performance when the accountant has stopped delivering. Do not rely on “loss of confidence” as a magic phrase. Put the facts in the letter: unanswered requests for the FEC, missed filing dates, inflated invoices, a success-fee clause that n\u00b0 21-12.045<\/a> treats as void.<\/p>\n

Unpaid fees still have to be faced. If the work was done, the court will assess a fair amount even without a timesheet, as n\u00b0 21-25.386 shows. If the work was not done, article 1217<\/a> supports a price reduction or damages, and a recent first-instance judgment of the tribunal de commerce de Montpellier of 7 September 2026, RG 2025012674, illustrates a fee fight after a mid-mission resignation on a lettre de mission, including a partial refund. That judgment is not binding precedent. It is a reminder that the letter, the annexes and the proof of what was actually delivered decide the money, not the atmosphere of the breakup. Penalty interest at 1.75 per cent per month was treated as a clause p\u00e9nale (penalty clause) that the judge may moderate in the 2021 Cour de cassation case. A foreign owner who is quoted a “late-payment interest” at a punitive rate can ask the court to cut it. Paying or consigning the undisputed principal remains the fastest way to kill the retention argument.<\/p>\n

The successor should not start in the dark. A professional handover usually includes: the FEC for open years, the last three (preferably ten) closing files, tax returns, social-declaration history, the fixed-asset register, the shareholder current-account ledger (compte courant d’associ\u00e9), the share-movement register for a SAS, and a written statement of pending tax or URSSAF (Unions de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d’allocations familiales, the bodies that collect social charges) procedures. URSSAF is not a bookkeeping detail: an incomplete payroll file is how a director who lives abroad later receives a personal claim. Our article on social charges of a pr\u00e9sident or g\u00e9rant who lives abroad<\/a> sits next to this one. The successor also needs a clear mandate on the Guichet unique, so that the former mandataire is not still the only person who can click “signer”.<\/p>\n

B. What to file next: accounts, tax, RBE and the handover<\/h3>\n

Blocked books are not a private inconvenience. They stop the legal calendar. Article L. 232-1 of the code de commerce<\/a>, still in force until 1 January 2027, provides: “A la cl\u00f4ture de chaque exercice le conseil d’administration, le directoire ou les g\u00e9rants dressent l’inventaire, les comptes annuels conform\u00e9ment aux dispositions de la section 2 du chapitre III du titre II du livre Ier et \u00e9tablissent un rapport de gestion \u00e9crit.” For a SARL, article L. 223-26<\/a> is more precise: “Le rapport de gestion, l’inventaire et les comptes annuels \u00e9tablis par les g\u00e9rants, sont soumis \u00e0 l’approbation des associ\u00e9s r\u00e9unis en assembl\u00e9e, dans le d\u00e9lai de six mois \u00e0 compter de la cl\u00f4ture de l’exercice sous r\u00e9serve de prolongation de ce d\u00e9lai par d\u00e9cision de justice.” If the meeting is not held, “le minist\u00e8re public ou toute personne int\u00e9ress\u00e9e peut saisir le pr\u00e9sident du tribunal comp\u00e9tent statuant en r\u00e9f\u00e9r\u00e9 afin d’enjoindre, le cas \u00e9ch\u00e9ant sous astreinte, aux g\u00e9rants de convoquer cette assembl\u00e9e ou de d\u00e9signer un mandataire pour y proc\u00e9der.” A foreign g\u00e9rant who cannot approve accounts because the accountant holds the file is the person the president of the court will enjoin, not the accountant. Ask the court that hears the document dispute, or a separate r\u00e9f\u00e9r\u00e9, for an extension of the six-month period if the closing is physically impossible. Do not let the deadline pass in silence. The mechanics of voting from abroad are set out in our article on approving annual accounts and bringing dividends home<\/a>.<\/p>\n

Tax follows the same records. Corporate-tax returns, VAT CA3 filings and the electronic journal the auditor or the tax office may request all assume that the company, not the former adviser, can produce the FEC. A tax-audit notice that arrives while the books are locked is a second emergency: the reply period does not stop because “our accountant is not speaking to us”. See our article on a tax audit of a French company while the owner lives abroad<\/a>. The corporate-tax calendar, instalments and late-filing fines are mapped in our guide to the corporate-tax calendar, accounts and fines<\/a>. Those pages are useless if nobody can export the journal. The successor’s first job is often a reconstruction from bank statements, not a cosmetic “takeover”. Budget for that reconstruction in the new lettre de mission, in writing, as article 24<\/a> requires.<\/p>\n

The RBE (registre des b\u00e9n\u00e9ficiaires effectifs, beneficial-owner register) is the third calendar item that a blocked INPI account freezes. A change of shareholder, a change of pr\u00e9sident, or even a change of personal address of the foreign beneficial owner has to be declared through the same Guichet unique. An injunction from the president of the commercial court, with an astreinte (daily penalty), and ultimately a strike-off, are the tools the greffe uses when the register stays wrong. Recovering the INPI channel is therefore not an IT task. It is how the company remains on the RCS. Once the legal representative has access, file the pending modifications, then file the accounts when they exist. If the bank has already frozen the account on KYC grounds because the RBE is stale, the right-to-account path and the document path have to run together; our article on a refused or frozen French business account<\/a> covers the banking side.<\/p>\n

A clean handover, from abroad, looks like this. First, a dated notice that follows the lettre de mission. Second, payment or consignment of undisputed fees, with a written protest of the rest. Third, a r\u00e9f\u00e9r\u00e9 only if the inventory is still refused and a statutory deadline is running, with a request for delivery under astreinte of named files (FEC, originals, last returns) rather than a vague “the whole dossier”. Fourth, a parallel recovery of the INPI account by the pr\u00e9sident or g\u00e9rant, and a new mandataire code for the successor. Fifth, an extension of the accounts meeting if needed, then approval and filing. Sixth, an update of the RBE and of any pending Guichet unique dossier. Seventh, a written archive: the company, not the new accountant’s laptop, should hold a copy of the ten-year file that article L. 123-22<\/a> requires. If the si\u00e8ge is in Paris or elsewhere in \u00cele-de-France, give the lawyer authority to collect greffe mail and to appear in r\u00e9f\u00e9r\u00e9 without waiting for a visa appointment. The court will not adjourn because the owner is in another time zone.<\/p>\n

Conclusion<\/h2>\n

A French company does not store its memory in the accountant’s cupboard. It must record its movements under article L. 123-12<\/a> and keep the documents for ten years under article L. 123-22<\/a>. The expert-comptable is a regulated professional paid under article 24 of the 1945 ordonnance<\/a>, not a commercial partner protected by the sudden-break rules, as the Cour de cassation held in n\u00b0 19-10.306. Unpaid fees can support a retention over work product under article 2286 of the code civil<\/a>; they do not erase the company’s need for originals, for the FEC, or for the Guichet unique. The engagement letter’s notice clause is applied as written. The six-month accounts meeting under article L. 223-26<\/a> still runs against the g\u00e9rant. The practical sequence for a foreign owner is therefore narrow: inventory, pay or consign what is not disputed, terminate in the form the letter requires, recover INPI access as legal representative, and, if the file is still blocked against a real deadline, ask the president of the court to order an obligation de faire under article 873<\/a> or article 834<\/a>. That is how the company remains fileable, bankable and sellable from abroad.<\/p>\n

Need a quick opinion on your case.<\/h2>\n

A telephone consultation is available within 48 hours with an attorney of the firm. Call +33 6 46 60 58 22<\/a> or write via the contact page<\/a>. We assist foreign owners of French companies in Paris and throughout \u00cele-de-France.<\/p>\n","protected":false},"excerpt":{"rendered":"

Your French accountant is holding the books, the FEC or the INPI login. 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