Chapter I: Organisation and supervision of the profession.

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Article L821-13

French Commercial codeIn force
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Updated 7 Nov 2023

I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 2006/43/EC of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and, where applicable, with the French standards supplementing those standards adopted under the conditions set out in the third paragraph of this article.

In the absence of an international auditing standard adopted by the Commission, it complies with the standards adopted by the Haut conseil du commissariat aux comptes and approved by order of the garde des sceaux, ministre de la justice.

II.-When an international audit standard has been adopted by the European Commission under the conditions defined in the first paragraph of I, the Haut conseil may, under the conditions provided for in Article L. 821-14, impose additional procedures or requirements if they are necessary to give effect to national legal obligations concerning the scope of the statutory audit or to enhance the credibility and quality of accounting documents.

Such additional procedures and requirements shall be communicated to the European Commission at least three months before their entry into force. If they are already in force at the date of adoption of the international standard which they supplement, the European Commission shall be informed within three months of that date.

III.-For the certification of the accounts of small companies, within the meaning of Article 3(2) of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of companies, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC, the statutory auditor shall apply the standards in a manner proportionate to the size of the person or entity and the complexity of its activities under conditions set by the High Council.

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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