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Company Law (en cours)

Auteur : Louis Vogel

Sommaire de l’ouvrage
  • Introduction

  • Part 2: Rules specific to each type of company

    • Title 5: SCA

      • Chapter 3: Administrative and supervisory bodies

        • Section 2: Control

          • I: Control bodies

            • A: Statutory auditor

          • II: Subject of the audit

550. Crossing of thresholds

1 minute de lecture

Statutory auditors are appointed by the ordinary general meeting of the SCA . In accordance with Articles L. 226-6 and D. 221-5 of the Commercial Code, such an appointment is mandatory for SCAs that exceed, at the close of the fiscal year, two of the following criteria: a total balance sheet of EUR 4,000,000, a net turnover of EUR 8,000,000, and an average number of fifty employees. The obligation …

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