Module 18 min943 wordsFree — no account
The thresholds, and the moment they bite
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr — Is appointing a statutory auditor mandatory? General thresholds, thresholds for controlled subsidiaries and the penalty for failing to appoint (F31440, page checked 10 April 2025) — verified on September 7, 2026
- Légifrance — French Commercial Code, article L227-9-1: appointment in simplified joint-stock companies, thresholds set by decree; TWO routes — « les sociétés dont un ou plusieurs associés représentant au moins le tiers du capital en font la demande motivée auprès de la société » and « Même si les conditions prévues au deuxième alinéa ne sont pas atteintes, la nomination d'un commissaire aux comptes peut être demandée en justice par un ou plusieurs associés représentant au moins le dixième du capital », version in force from 21 July 2019 — verified on September 7, 2026
Contents linked from this module
- Place your aggregates before the closing
The calculator returns the balance sheet and profit-and-loss aggregates from which the first two thresholds are read.
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.