Subsection 1: Common provisions.

Articles in this section · 16

Article R712-19

French Commercial codeIn force

Updated 5 Nov 2023

The accounts of the establishments in the network of chambers of commerce and industry are drawn up in accordance with the regulations of the Autorité des normes comptables.

These establishments present cost accounting under the conditions set by the intervention standards adopted by CCI France, approved by the supervisory authority and the minister responsible for the budget.

The procedures for producing the consolidated accounts and combined accounts of the network's public establishments are specified in a CCI France intervention standard, drawn up in conjunction with the Compagnie nationale des commissaires aux comptes.

The combining entity is the regional chamber of commerce and industry and the scope of combination includes all the territorial chambers of commerce and industry attached to it.

The combined accounts are presented to the general meeting of the regional chamber of commerce and industry no later than 31 July of the year following the financial year concerned and are published on the chamber's website.

For those chambers of commerce and industry that are required to do so, the consolidated accounts, are presented to their general meeting no later than 31 July of the year following the financial year concerned and are published on the chamber's website.

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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