The failings we find on statutory audit engagements are rarely fraud. They are almost always missed deadlines, because nobody had written them down.
The reason is structural: most of a joint-stock company's deadlines are not counted from a fixed calendar date but from an event. The four months in article 715 bis 20 run from the approval of the accounts showing the loss, not from year-end — a company approving in the sixth month ends up with a deadline in the tenth month of the following financial year, a date that looks like nothing and that nobody records. The three months to regularise guarantee shares run from the day a director ceases to own them. The guarantee authorisation in article 624 expires one year after it was given, whatever the duration of the commitments it covers.
This document gathers those deadlines, article by article, with their real starting point — the thing that makes them so easy to miss.
What you receive
- A 13-page PDF organised by type of deadline rather than by article.
- The financial-year calendar counting back from year-end, with a column to fill in your own dates.
- A twenty-point annual review to tick off — the one we run on statutory audit engagements.
Included
- French, Arabic and English versions
- Updated whenever the texts cited change
Not included
- Tax and social security deadlines, which come from other texts and another calendar
- A review of your actual position — that is the subject of a dedicated session
- Any personalised legal advice