Subsection 2: Drawing up and maintaining lists

Articles in this section · 11

R822-8R822-9R822-10R822-11R822-12R822-13R822-14R822-15R822-16R822-17R822-18

Article R822-14

French Commercial codeIn force
Ask for lawyer reviewed or certified translation

Updated 4 Nov 2023

The list referred to in I of Article L. 822-1 is established in alphabetical order with an indication, for each statutory auditor or company of statutory auditors, of the year of initial registration and the registration number.

It is divided into two sections: the first for natural persons, the second for companies.

Mentioned in the first section are:

1° The surname, first names and registration number of the person concerned;

2° His business address and telephone number and, where applicable, the address of his website;

3° Where the person concerned is a partner or employee of a legal entity or carries out his duties on behalf of a legal entity, the corporate name, legal form, registered office address, registration number and, where applicable, website address of the legal entity;

4° The regional company to which he is attached.

Specified in the second section are:

1° The company name, legal form and registration number of the company;

2° The address of the registered office and telephone details of the company and, where applicable, the address of its website;

3° The names and business addresses of the partners or shareholders, the members of the company's management, executive, administrative or supervisory bodies;

4° The names and registration numbers of the statutory auditors who are partners of the company or employed by it, as well as the list and address of its establishments ;

5° Where applicable, the company's membership of a national or international network whose members have a common economic interest, as well as the names and addresses of the firms that are members of this network and the persons and entities affiliated to it, or an indication of where this information is publicly available;

6° The regional firm to which it is attached;

7° Where the firm is authorised in another Member State of the European Union, the list shall state such registration, mentioning, where applicable, the name of the foreign registration authority and the registration number assigned by the latter.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Previous articleArticle R822-13Next articleArticle R822-15
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

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

Talk To A Corporate Lawyer+33 1 84 88 31 00
First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More