When an entity does appointment of an auditor, it must publish a opinion in a journal of legal announcements (JAL). here is a model of legal announcement concerning the appointment of auditor.

legal announcement appointment statutory auditor cac

Publication of the appointment of an auditor

Information required when making a legal announcement of the appointment of a statutory auditor

When'legal announcement of the appointment of an auditor should be published, details, following should be provided:

  • Name of the company and its possible acronym;
  • Legal form of the company (“SARL”, “EURL”, “SAS”, “SASU”, etc.);
  • Amount of the company's share capital;
  • Address of the company's registered office;
  • Identification number of the company followed by the mention RCS and the name of the city where the registry in which the company is registered is located;
  • Last name, first name and address of the statutory auditor (if applicable, company name, legal form, amount of capital, registered office, RCS and city, SIREN number),
  • Last name, first name and address of the alternate auditor (if applicable, company name, legal form, amount of capital, registered office, RCS and city, SIREN number),
  • Effective date of the appointment of the statutory auditors,
  • Registry of the commercial court where the registration or modification will be made.

Example of legal notice of appointment of statutory auditor

Here's a very model of legal announcement of appointment of statutory auditor to be published in a Newspaper of legal notices (JAL), when his appointment is recorded in a separate act (general meeting):

Notice of appointment of an auditor

Company name: [corporate name]

Form : [Judicial form of society]

The head office : [place of the registered office of the company]

Share capital: [amount of share capital in €] euros

Siren number [siren number] RCS [city]

The ordinary general meeting dated [AGM date] appointed as of the same day as Statutory and Alternate Statutory Auditors respectively: [surname, first name of the holder CAC and, where applicable, company name, legal form, capital, RCS, SIREN number] resident [address of the titular CAC] et [surname, first name of the alternate CAC and, where applicable, company name, legal form, capital, RCS, SIREN number] residing [address of alternate CAC]

Amendment to the RCS of [city].

For notice and mention.

When the auditor is appointed in the articles of association when the company is created, the publication of his appointment is made in the same notice as the notice of incorporation. The following statement is then added:

Statutory Auditor: [surname, first name of the holder CAC and, where applicable, company name, legal form, capital, RCS, SIREN number] resident [address or registered office of the incumbent CAC]
Supply external auditor [surname, first name of the alternate CAC and, where applicable, company name, legal form, capital, RCS, SIREN number] residing [address or registered office of the alternate CAC]

Publication of the appointment of an auditor

Information necessary for a legal announcement of the appointment of an auditor

When'legal announcement of the appointment of an auditor should be published, information following should be provided:

  • Name of the company and its possible acronym;
  • Legal form of the company (“SARL”, “EURL”, “SAS”, “SASU”, etc.);
  • Amount of the company's share capital;
  • Address of the company's registered office;
  • Identification number of the company followed by the mention RCS and the name of the city where the registry in which the company is registered is located;
  • Last name, first name and address of the statutory auditor (if applicable, company name, legal form, amount of capital, registered office, RCS and city, SIREN number),
  • Last name, first name and address of the alternate auditor (if applicable, company name, legal form, amount of capital, registered office, RCS and city, SIREN number),
  • Effective date of the appointment of the statutory auditors,
  • Registry of the commercial court where the registration or modification will be made.

Example of legal notice of appointment of statutory auditor

Here's a very model of legal announcement of appointment of statutory auditor to be published in a Newspaper of legal notices (JAL), when his appointment is recorded in a separate act (general meeting):

Notice of appointment of

Publication of a legal announcement of CAC appointment in a Journal of Legal Announcements (JAL)

Once the auditor has been appointed, third parties must be informed. It is therefore necessary to publish a legal announcement.

The publication process is completed by the submission of a certificate of publication of legal announcement which must be attached to the file as part of the formalities for appointing an auditor.

You will also find on the subject of legal announcements:

The appointment of an auditor requires the publication of a legal announcement in a JAL. Its content has been described in this article.

What is the purpose of a legal notice of appointment of an auditor?

Reply :

The purpose of a legal announcement of the appointment of an auditor is to inform the public of the appointment of an auditor and of his tax and accounting responsibilities.

Who can make a legal announcement of the appointment of an auditor?

Reply :

A legal announcement of the appointment of an auditor can be made by a board of directors, a general meeting, a general manager or a supervisory board of a company.

What are the documents required for a legal notice of appointment of an auditor?

Reply :

The documents required for a legal notice of appointment of an auditor include the name and address of the auditor, the amount of fees payable, the dates of entry and exit from office, as well as the status of the company and the name of the corporate officer.

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