Update on the provisions relating to (i) the establishment, closing, approval and publication of corporate financial statements and (ii) the methods of meeting and deliberation of meetings and governing bodies of companies.

Given the containment measures taken as part of the state of health emergency declared by law n°2020-290 of March 23, 2020, the Government has, by two ordinances of March 25, 2020 n°2020-318 and 2020 -321, adapted the rules relating to the procedures for closing and approving the annual accounts and those relating to the procedures for meeting and deliberation of general meetings and management bodies of companies.

Special provisions relating to the procedures for closing, approving and publishing the annual accounts

Ordinance No. 2020-318 provides for the extension by three months of the legal period for closing the accounts (which must normally take place within three months from (…)

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