ILN: ESTABLISHING A BUSINESS ENTITY: AN INTERNATIONAL GUIDE

[ESTABLISHING A BUSINESS ENTITY IN FRANCE] 206

Appointment

N/A

first appointment by articles of association (or by the shareholders) for a 6-year term subsequent appointments by ordinary general meeting for renewable 6-year terms the term of office of a statutory auditor appointed to carry out a specific legal audit for small businesses is 3 years the term of office of a statutory auditor appointed on a voluntary basis may be 3 or 6 years

appointed by ordinary shareholders' meeting for a 6-year term

first appointment by articles of association (or by the shareholders) for a 6-year term

the term of office of a statutory auditor appointed to carry out a specific legal audit for small businesses is 3 years the term of office of a statutory auditor appointed on a voluntary basis may be 3 or 6 years

subsequent appointments by ordinary general meeting for renewable 6-year terms the term of office of a statutory auditor appointed to carry out a specific legal audit for small businesses is 3 years the term of office of a statutory auditor appointed on a voluntary basis may be 3 or 6 years if deputy auditor is required, it must be appointed to replace principal auditor in event of death or incapacity, replace them in the event of their refusal, resignation

• if deputy auditor is required, it must be appointed to replace principal auditor in event of death or incapacity, replace them in the event of their refusal, resignation

• if deputy auditor is required, it must be appointed to replace principal auditor in event of death or incapacity, replace them in the event of their refusal, resignation

Role

Certifies accounts, controls, and monitors

Certifies accounts, controls, and monitors

Certifies accounts, controls, and monitors

N/A

ILN Corporate Group – Establishing a Business Entity Series

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