9/28/16 Profil

The 128th National Congress of the Law Clerks of the Registries of the Commercial Courts

Most of the Law Clerks of the Registries of the Commercial Courts will be attending this national event that will take place at the Palace Beaumont de Pau. Legal updates on the Law Clerk profession will be discussed during the congress.

9/22/16 Infogreffe Profil

Accessing confidential financial statements/documents

Legal entities entitled to access confidential financial statements need to subscribe to Infogreffe to get access to such documents.

9/23/15 Profil

Les 28ème Assises de la CNCC les 3 et 4 décembre à Paris

Les Assises 2015 de la CNCC se tiendront sur le thème « Financement et Croissance » début décembre aux Docks Pullman.

6/22/15 Profil

Édition 2015 de la Journée d'Actualités Techniques de la CNCC le 7 juillet à Paris

La Journée d'Actualités Techniques organisée par le CNCC se déroulera à Paris le 7 juillet 2015.

5/29/15 Profil

Le H3C a établi le programme de contrôle des commissaires aux comptes pour 2015

Le programme 2015 des contrôles des cabinets de commissaires aux comptes a été établi par le Haut Conseil du Commissariat aux Comptes (H3C).

10/20/14 Profil

27th CNCC Assizes: 11 and 12 December in Nantes

The 27th CNCC Assizes will take place on 11 and 12 December 2014 in Nantes on the subject of "effective offices, a response to the economic expectations".

9/10/14 Profil

The CNCC offers a training day on holdings and their specificities

A training day will be held on 2 October organised by the CNCC on the theme of "Holdings: a panorama of difficulties to be managed by auditors".

6/12/14 Profil

Customer and supplier payment deadline extension: attestation by the auditor (Hamon Law)

Law no. 2014-344 of 17 March 2014 pertaining to consumption (known as the "Hamon Law") has the purpose of governing relations between professionals and consumers and provides major modifications in terms of distribution law, notably concerning the role of auditor in respect of payment terms.

4/16/14 Profil

Ad hoc and conciliation mandate: what changes for auditors

Ordinance no. 2014-326 of 12 March 2014 reforming the prevention of difficulties of companies and bankruptcy proceedings has two points concerning auditors in the framework of bankruptcy proceedings.

4/16/14 Profil

New legal form of a company for liberal professions: Multi-professional SPFPL

Article 31-2 has integrated into law no. 90-1258 of 31 December 1990 pertaining to trading in the form of a company operating a liberal profession, subject to a legislative or regulatory status or of which the title is protected now allows for the establishment of a multi-professional financial holding company for liberal professions (SPFPL).

2/23/14 Profil

CNCC: Should SNCs draft and publish consolidated accounts?

The Commission for Legal Studies at the National Company of Auditors recently looked into questions which may be raised by consolidation for a partnership (SNC) for real-estate management holding civil construction and sales firms (SCCV).

1/27/14 Profil

Company being listed: recommendation of the CNCC on the legal control of accounts

For listed companies, auditors, commissioned for the purpose of legal auditing of accounts, cannot certify accounts for more than six consecutive financial years.

1/16/14 Profil

What are the possible consequences of a transfer of activities on the presentation of annual accounts?

The presentation of annual accounts rests on the principles of continued operations (publication of annual accounts in the event of continued operations and not liquidation) and continued methods (still using the same accounting methods from one year to the next so as to be able to compare and coherently evaluate annual accounts).

12/10/13 Profil

Extension of bankruptcy proceedings requires a professional hearing

In the event of safeguarding proceedings being initiated, as well as judicial liquidation or administration against a professional liberal debtor (subject to a legislative or regulatory framework for which the title is protected), the Commercial Code makes provision that the Court may only rule after having heard or duly called the professional order or authorities with competence thereover.

11/8/13 Profil

14 and 15 November 2013: 4th General Meeting of the Authority for Accounting Standards (ANC) in Paris

The 4th General Meeting of the ANC will take place on 14 and 15 November at the Maison de la chimie in the seventh arrondissement of Paris.

11/8/13 Profil

12 November 2013: 5th prevention day in Paris

The 5th prevention day will take place on Tuesday 12 November in the Aveyron Show in the twelfth arrondissement of Paris.

10/24/13 Profil

Obligation to nominate an auditor: the thresholds for simplified joint stock companies aligned to those of Limited Liability Companies

In order to improve the competitivity of companies, the government has made provision for streamlining obligations in terms of compulsory nomination of an auditor for simplified joint stock companies.

10/3/13 Profil

An online series to promote the profession of chartered accountants: first episodes available!

"Gaspard the Chartered Accountant" is an online series created at the initiative of the Regional Council of the order of chartered accountants (CROEC) in Paris Ile-de-France.

9/24/13 Profil

Electronic declaration and payment of VAT: reduction in the turnover threshold

Until 1 October 2013, the threshold for turnover beyond which a company not subject to corporation tax is obligated to use the tele-process for VAT is €230,000 excluding tax.

8/28/13 Profil

The ACOSS has provided further clarification as to the exceptional early unblocking mechanism for participation and profit sharing

The Central Social Security Agency (ACOSS) has provided two clarifications on the exceptional early unblocking mechanism for participation and profit sharing.

7/12/13 Profil

New directive pertaining to annual and consolidated accounts

WIth application of European Directive 2013/34/EU, accounting obligations will now depend on the size of a company.

7/4/13 Profil

The chartered accountant diploma is becoming widespread

The certificate of aptitude in the role of chartered accountant (CAFCAC) is now accessible for all candidates holding a master's degree.

6/14/13 Profil

Energy saving certificate: user guide

In the framework of the EEC, energy and fuel suppliers have the obligation of making energy savings. This may be certified by an auditor.

5/29/13 Profil

CICE certification by an auditor

Auditors may now provide a certification to companies wishing to benefit from pre-financing as part of the implementation of the tax credit for competitiveness and employment.

4/8/13 Profil

New office of the National Council

The National Council of the CNCC1 has renewed its national office; twelve new members will hold a mandate over the period 2013-2014.