![]() He prepares the annual accounts and the management report. purchase of commercial premises, bank loan, etc.). The prior authorization of the manager for certain major transactions provided for by the articles of association (e.g.The appointment of an external auditor if necessary.The general meeting of shareholders deliberates mainly on: If the manager does not meet the partners within this period, the public prosecutor or any interested party may request the president of the commercial court to order the manager, if necessary under penalty, to convene this meeting or to appoint an agent to do it.” 2 – The assembly “The approval of the accounts must take place within 6 months of the end of the financial year. Here is what article L.223-26 of the Commercial Code specifies: ![]() I – Information to know to prepare properly a general meeting 1 – Mandatory meeting within 6 months Thus, with this article, we will indicate the main steps of the procedure to be followed to carry out this approval. ![]() The partners of French S.A.R.L.s must approve the financial statements by a general meeting which must be held within six months of the closing date of the financial year.
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