Module 18 min911 wordsFree — no account
Approving within six months
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — Commercial code, article L223-26: the management report, the inventory and the annual accounts drawn up by the managers are submitted for approval to the members meeting in general meeting within six months from the close of the financial year, subject to extension by a court decision, the public prosecutor or any interested person being able to apply to the president of the court for urgent relief if the meeting has not been held; version in force since 1 January 2025 — verified on September 8, 2026
- entreprendre.service-public.gouv.fr — Dépôt des comptes annuels d'une société: filing within the month following approval of the accounts, or within two months where filed electronically; criminal fine of 1 500 € for failure to file, rising to 3 000 € on a repeat offence, with a possible order to file backed by a penalty payment (F31214, page checked on 11 June 2025) — verified on September 8, 2026
Contents linked from this module
- Reading your accounts to steer
What the accounts put to the meeting actually say about the business.
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.