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Designation of at least one auditor (CAC)
Legal obligation
62
Valeur d'entreprise, Financière, Judiciaire
What are the risks ?
Valeur d'entreprise : 5
Financière : 30000 €
Judiciaire : 24 month of detention
Appointment
Simplified joint stock companies (SAS) which, at the end of a financial year, exceed two of the following thresholds are required to appoint at least one auditor :
  • Total balance sheet: € 4,000,000
  • Turnover excluding VAT: € 8,000,000
  • Average number of permanent employees employed during the year: 50
Authority
Commercial court
Responsible
President of the company
Représentant légal de l'entreprise
Sources
Legal Sources
Commercial law
Commercial law
Order No. 2009-234 of 25 February 2009
LAW n ° 2019-486 of May 22, 2019 relating to the growth and transformation of companies
Decree n ° 2019-514 of May 24, 2019 setting the thresholds for the appointment of statutory auditors and the deadlines for drawing up professional standards
Calculation in progress...