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Company, accounts and governance

Registration, annual accounts, management liability and the duty of vigilance. The texts that decide who answers for the company and on what accounting record.

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Acts

French Commercial CodeCode de commerce, LEGITEXT000005634379 · The code governs traders and commercial companies: registration in the trade and companies register, annual accounts and their filing, general meetings, the liability of management, restrictive practices and insolvency procedures..Act of 27 March 2017 on the duty of vigilance of parent and instructing companiesLoi n° 2017-399 du 27 mars 2017 · The Act requires companies meeting the headcount thresholds set in the text to draw up and publish a vigilance plan covering human rights, health, safety and environmental harm across their value chain.

Questions

Who must be registered in the trade and companies register?Commercial Code, article L123-1Which companies must draw up annual accounts?Commercial Code, article L232-1Which companies must publish a vigilance plan?Act no. 2017-399, article 1

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