Chapter I: Organisation and supervision of the profession

Articles in this section · 10

D821-77R821-68R821-69R821-70R821-71R821-72R821-73R821-74R821-75R821-76

Article R821-76

French Commercial codeIn force
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Updated 4 Nov 2023

Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been carried out on the accounts of the persons or entities included in the scope of consolidation by statutory auditors or auditors registered in other States.

Where a professional, registered in a State with which no cooperation agreement has been concluded by the High Council, has certified the accounts of one of the persons or entities falling within the scope of consolidation, the statutory auditors shall ensure that the working papers drawn up by that professional are duly provided, at their request, to the persons in charge of the audits referred to in Article L. 821-9.

To this end, they shall keep a copy of these documents or agree with the statutory auditor of the person or entity concerned that they will have access to them, or take any other appropriate measure to obtain them without restriction and on request.

If they are prevented from doing so, the statutory auditors shall attach to their files all evidence of the steps and procedures taken to gain access to them, as well as the reality of the difficulties encountered.

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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