The annual accounts of professional trade unions of employees or employers and their unions, and associations of employees or employers mentioned in
Article L. 2135-1whose resources within the meaning of
Article D. 2135-9exceed 230,000 euros at the close of a financial year include a balance sheet, an income statement and notes in accordance with the procedures defined by regulation of the Autorité des normes comptables.
The accounting requirements applicable to these organisations are laid down by regulation of the Autorité des normes comptables.

