Section 3: Publication formalities

Articles in this section · 2

A210-1A210-2

Article A210-1

French Commercial codeIn force
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Updated 4 Nov 2023

To issue the opinion referred to in III of Article R. 210-21, the independent third-party body shall perform the following procedures:


1° It shall examine all documents held by the company that are relevant to the formation of its opinion, in particular the annual reports mentioned in 3° of Article L. 210-10;


2° It shall ask the Engagement Committee or the Engagement Coordinator about its assessment of the implementation of the objective(s) referred to in 2° of Article L. 210-10 and, where appropriate, the stakeholders about the implementation of the objective(s) that concern them;


> It shall also ask the Board of Directors about its assessment of the implementation of the objective(s) referred to in 2° of Article L. 210-10 and, where appropriate, the stakeholders about the implementation of the objective(s) that concern them;


3° It shall ask the body responsible for the management of the company about the manner in which the company is implementing its objective(s) referred to in 2° of Article L. 210-10, the actions taken and the financial and non-financial resources allocated, including, where applicable, the application of industry benchmarks, standards or labels formalising good professional practice, that the company is implementing to achieve them;


4° It shall enquire as to the existence of operational objectives or key indicators for monitoring and measuring the results achieved by the company at the end of the period covered by the audit for each objective mentioned in 2° of Article L. 210-10. Where applicable, it shall examine, on a sample basis, the procedures for measuring these results, including the procedures for collecting, compiling, preparing, processing and controlling the information, and shall carry out tests of details, if necessary by means of on-site inspections;



5° It shall carry out any other due diligence that it deems necessary for the performance of its assignment, including, where appropriate, on-site verifications within the company or, with their agreement, the entities concerned by one or more of the objectives mentioned in 2° of Article L. 210-10.

Mariela Petrova

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Common Questions

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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