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.

Appointment of an auditor in a private limited company (SARL)

A private limited company (with one or more partners) must appoint an auditor if, as of the closing date of the financial year, the company meets at least two of the following three thresholds:

- total balance sheet of: 1,550,000 euros

- Pre-tax turnover: 3,100,000 euros

- average number of employees during the financial year: 50

The appointment of auditors (primary and deputy) is published in the Trade and Companies Register (RCS).

Steps preliminary to the filing of the formality

Convening a partners' meeting for the appointment of auditors.

Publishing a notice pertaining to modification in a journal of legal announcements. In particular, this notice must indicate the names of the auditors.

Documents to be enclosed with the modification file

Legal instruments to be produced by annex to the RCS

A copy of the decision of appointment for the auditors certified by the legal representative.

Supporting documents to be attached

The M3 printed forms duly completed and signed.

A power of attorney from the manager if he or she has not signed the M3 printed forms.

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

For each auditor

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

Provide the acceptance letter of the appointment.


Enclose with the formality 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 fees (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).