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31/03/2014 PROFILE > Conseil en formalités

Notice of CCRCS: does a partnership need to indicate on the registration certificate the financial year end date?

In its notice no. 2013-017, the Coordination Committee of the Trade and Companies Register (CCRCS) indicates which partnerships (SNC) should file a deed when changing the financial year end date.

Indeed, amongst partnerships, only those in which indefinitely liable members are limited liability companies or simplified joint stock companies are bound to file their annual accounts with the Commercial Court. In other words, an SNC deciding to change the financial year end date and for which the members are not all SARL or simplified joint stock companies, should not file any application for a modification on the RCS (it should only file the modification documents that follow: Minutes of the Extraordinary General Meeting and amended articles of association).

In such instance as members of an SNC should be in the first instance and decide to change this financial year end date, the company should make an application for modification to the RCS.

Consult notice no. 2013-017 of the CCRCS.