Maître Emma CHOLET

Avocat au barreau de Bordeaux

Compétences : Droit des sociétés, Droit du travail et social, Droit commercial, des affaires et de la concurrence

Barreau : Bordeaux

Adresse : 56 Avenue de la République 33200 BORDEAUX

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Publié le 26/03/2024

Le processus d'approbation des comptes annuels

Article juridique - Droit des sociétés

Par Me Emma CHOLET

Le processus d'approbation des comptes annuels

Infographie sur l'approbation des comptes annuels

Dans un délai de 6 mois à compter de la clôture de leur exercice comptable, les sociétés, quelle que soit leur forme sociale, sont tenues d'approuver leurs comptes annuels. Cette obligation s'applique également aux sociétés unipersonnelles.

Les comptes annuels, établis par l'expert-comptable, doivent ainsi être soumis aux associés de la société pour leur approbation. Lors de cette assemblée générale ordinaire annuelle, le dirigeant présente le rapport de gestion afin d'informer les associés sur la gestion de l'exercice clos.

Les associés sont ainsi en mesure d'approuver la gestion du dirigeant, de valider les comptes annuels de l'exercice clos et d'affecter le résultat (bénéfice ou perte) réalisé par la société. Le résultat peut être distribué aux associés ou affecté aux réserves.

Une fois les comptes annuels approuvés et le résultat affecté, les comptes annuels doivent être déposés au greffe du tribunal de commerce afin d'être publiés. Lorsque certaines conditions sont remplies (https://consultation.avocat.fr/blog/emma-cholet/article-2965211-mise-a-jour-des-seuils-de-confidentialite-des-comptes-annuels.html), les comptes annuels peuvent être déposés avec une déclaration de confidentialité.

Fichier attaché