All substitution of statutory auditor requires the editing and distribution of a notice in a journal of legal notices (JAL). Below is a sample legal announcement for a change of auditor.

legal notice change statutory auditor cac

To display replacement of the auditor, it is necessary to broadcast a legal announcement in a newspaper of legal announcements (JAL). Below a sample legal announcement for a change of auditor.

Publication of an announcement concerning a change of auditors

Mandatory information to be displayed in the legal announcement

A legal announcement for a commissary change in accounts must contain the following information:

  • The name of the company, as well as its possible acronym;
  • The legal form (“SARL”, “EURL”, “SAS”, “SASU”, etc.);
  • The amount of share capital;
  • The address of the registered office;
  • The identification number of the company, as well as the name of the city where it is registered;
  • The surname, first name and address of the new auditor (as well as, where applicable, its corporate name, registered office, legal form, capital, RCS and SIREN number);
  • The surname and first name of the previous auditor;
  • The surname, first name and address of the new alternate auditor (as well as, where applicable, its corporate name, registered office, legal form, capital, RCS and SIREN number);
  • The surname and first name of the previous alternate auditor;
  • The effective date of the appointment of new statutory auditors;
  • The registry of the commercial court where the registration or modification will be made.

Model of legal announcement of change of statutory auditor

Here's a very model legal announcement of change of auditor to be published in a Newspaper of legal notices (JAL):

Notice of Change of Auditor

Company name: [corporate name]

Form : [legal status]

The head office : [place of registered office]

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

Siren number [siren number] RCS [city]

The ordinary general meeting dated [AGM date] has appointed as of today as new principal and alternate statutory auditors respectively: [surname, first name of the holder CAC and, where applicable, company name, legal form, capital, RCS, SIREN number] domiciled [address of the titular CAC] et [surname, first name of the alternate CAC and, where applicable, company name, legal form, capital, RCS, SIREN number] domiciled [address of the substitute CAC] replacing [Name and first name of the departing incumbent CAC, if applicable, corporate name] and [Name and first name of the departing alternate CAC, if applicable, corporate name].

Amendment to the RCS of [city].

For notice and mention.

Publish a notice of modification of the CAC in a Journal of Legal Announcements (JAL)

Informing third parties of a business transformation involves publishing legal notices in a newspaper. After that, we can get a certification of publication of legal notice; document to be included with the CFE as part of the procedures for a change of auditor.

In connection with legal announcements:

Any transfer of the statutory auditor requires publication in a JAL, taking care to include certain mandatory information.

What is the procedure for announcing a change of auditor?

Réponse:

The procedure to follow to announce a change of statutory auditor is to send a legal announcement in a newspaper of legal announcements.

What are the documents to provide for the legal announcement?

Réponse:

The documents to be provided for the legal announcement are the document describing the change, the name of the new auditor and, if applicable, the reason for the change.

What are the deadlines for the legal announcement?

Réponse:

The deadlines to be respected for the legal announcement are those provided for by the legislation in force. As a general rule, the legal announcement must be made within two months of the decision to change auditors.

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