Approving and filing annual accounts
The six months to approve and the three documents submitted, the month to file at the registry — two online — and what goes in, then the option to file without publishing everything. Three modules on a joinery closing on 31 December. All the prose is free to read; the case study and quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Keeping and closing my accounts· Step 4 of 12· Next step: Appointing a statutory auditor
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Retain the period for approving annual accounts in a limited liability company.
- Identify the three documents submitted for approval.
- Place the starting point of the period.
- Know the only way to extend it.
- Understand why approval conditions everything that follows.
- Retain the two filing periods according to the medium used.
- List the documents the filing comprises.
- Know what is filed where approval is refused.
- Place the practical filing arrangements.
- Put a figure on the penalty and know the order that accompanies it.
- Separate the duty to file from the publicity of what is filed.
- Identify the three confidentiality regimes the text opens.
- Retain what each regime withholds from publicity.
- Place the exclusions the text provides.
- Know who retains access to the accounts in full.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountApproving within six monthsWhat you will be able to do
- Retain the period for approving annual accounts in a limited liability company.
- Identify the three documents submitted for approval.
- Place the starting point of the period.
- Know the only way to extend it.
- Understand why approval conditions everything that follows.
- Module 29 minIncluded in the full courseFiling at the registry, and what goes inWhat you will be able to do
- Retain the two filing periods according to the medium used.
- List the documents the filing comprises.
- Know what is filed where approval is refused.
- Place the practical filing arrangements.
- Put a figure on the penalty and know the order that accompanies it.
- Module 38 minIncluded in the full courseFiling without publishing everythingWhat you will be able to do
- Separate the duty to file from the publicity of what is filed.
- Identify the three confidentiality regimes the text opens.
- Retain what each regime withholds from publicity.
- Place the exclusions the text provides.
- Know who retains access to the accounts in full.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.