Which companies must draw up annual accounts?
Every commercial company draws up annual accounts at the close of the financial year: balance sheet, profit and loss account and notes. Content, approval and filing follow the form and size of the company.
Share this page
Source
- Source
- Commercial Code, article L232-1
- Acts
- French Commercial Code
- Area
- Company, accounts and governance
- Checked
- 2026-09-21
Questions
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.