Section 4: Disclosure of accounts.

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Article R232-23

French Commercial codeIn force

Updated 6 Nov 2023

I. - The report referred to in Articles L. 232-6, L. 232-6-1, L. 233-28-1 and L. 233-28-2, translated into French if necessary and certified as true, shall be filed with the commercial court registry, through the intermediary of the body referred to in the second paragraph of Article L. 123-33, to be appended to the trade and companies register, within twelve months of the end of the financial year.

II. - From the date of filing, the report shall be made available free of charge to the public, for at least five consecutive years, on:

1° The website of the company referred to in I of Article L. 232-6 or in I of Article L. 233-28-1;

2° The website of the branch in France emanating from the company referred to in II of Article L. 232-6-1 or on the latter's website;

3° The website of the company mentioned in III of Article L. 233-28-2, of one of the companies it controls, within the meaning of Article L. 233-16, or of the branch in France emanating from the company mentioned in II of Article L. 233-28-2.

III. - Where, pursuant to 2° or 3° of II, the report is published on the website of a company having its registered office in a third country, it shall indicate, as appropriate, the name and address of the branch in France emanating from the company referred to in I of Article L. 232-6-1, the name and registered office of the company referred to in I of Article L. 233-28-2 or the name and address of the branch emanating from the company referred to in II of that same article.

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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