Section 3: Intervention by the guardianship judge

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Article 387-5

French Civil CodeIn force

Updated 8 Nov 2023

On the occasion of the control referred to in the preceding article, the judge may ask the legal administrator to submit to the director of the judicial registry services of the judicial court an annual management account, accompanied by supporting documents, with a view to its verification.

Where accounts have been requested, the legal administrator must submit to the director of the judicial registry services, at the end of his mission, a final account of the operations that have taken place since the last annual account was drawn up.

The director of the judicial registry services may be assisted in his mission to audit the accounts under the conditions laid down by the Code of Civil Procedure. He may also request an annual statement of the accounts from the establishments with which accounts have been opened in the name of the minor, without professional or banking secrecy being invoked against him.

If he refuses to approve the account, the director of the court registry services draws up a report on the difficulties encountered, which he forwards to the judge. The judge rules on the conformity of the account.

If the size and composition of the minor's assets justify it, the judge may decide that the verification and approval mission will be carried out, at the minor's expense and in accordance with the terms and conditions set by the judge, by a technician.

A copy of the management accounts is given to the minor who has reached the age of sixteen.

An action for the rendering of accounts, for claims or for payment is time-barred after five years from the date on which the person concerned reaches the age of majority.

>A copy of the management accounts is given to the minor who has reached the age of sixteen.

A copy of the management accounts is given to the minor who has reached the age of sixteen.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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