Procedures Guide

The Procedures guide allows entrepreneurs and decision-makers to have a reliable, precise and up to date overview of legal procedures and measures concerning commercial formalities to be undertaken. It is broken down into 6 sections in which you can find information and documentation required for formalities with Registry Offices at the Commercial Courts.

Change of auditor

The completed application allowing for the modifying formality at the Register of Trade and Companies (RCS) linked to the change of auditor must be filed within the month of the legal instrument so deciding (Article R. 123-66 of the Commercial Code) either:

  • at the competent Commercial Formality Centre (CFE); or
  • directly at the registry office of the commercial courtin application of Article R. 123-5 of the Commercial Code (procedure known as "Article 3" of Decree No. 96-650 of 19 July 1996).

Steps preliminary to the filing of the formality

Convene a partners meeting deciding on the change in the incumbent and/or deputy auditor, as applicable.

Publish a notice of the modification in a journal of legal announcements.

Documents to be attached to the file

Legal instruments to be produced by annex to the RCS

A copy of the legal instrument noting the decision to change the auditor (the identity of the former and new auditor must be included in this legal instrument), certified by the legal representative.

Supporting documents

The M3 printed forms duly completed and signed.

For economic interest groups (EIGs) and European economic interest groups, G3 forms are required.

An original power of attorney from the legal representative if he or she has not signed the printed forms.

A certificate of publication of the notice of modification in a journal of legal announcements.

The acceptance letter of the appointment of the auditor (incumbent and/or deputy). Production of this letter is not necessary if the change of this auditor follows a merger-absorption transaction occurring between the former and new auditors.

Provide a supporting document of their registration on the official list of auditors if it has not yet been published.


Attach a cheque for 205.50 euros

Cheques must be made payable to the relevant GREFFE DU TRIBUNAL DE COMMERCE, and attached to the application.

Cost breakdown for this formality

Registry office (including filing fees: €7.80)








Registry office fees: postage fees of extracts included. INPI: National institute of industrial property (paid by the registry office). BODACC: Bulletin Officiel des Annonces Civiles et Commerciales (Official Journal of Civil and Commercial Announcements) (paid by the registry office).