Maître Nadir OUCHIA

Avocat au barreau de Lyon

Compétences : Droit immobilier, Droit du travail et social, Droit des étrangers et de la nationalité, Droit international et de l'Union européenne, Droit de la famille, des personnes et de leur patrimoine, Réparation du préjudice corporel

Barreau : Lyon

Adresse : 121 rue Pierre Corneille 69003 LYON

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Publié le 02/04/2020

Adaptation du calendrier de présentation et d’approbation de la documentation comptable et financière pendant l'état d'urgence sanitaire

Article juridique - Droit des sociétés

Par Me Nadir OUCHIA

Adaptation du calendrier de présentation et d’approbation de la documentation comptable et financière pendant l'état d'urgence sanitaire

L’ordonnance n° 2020-318 du 25 mars 2020 prévoit notamment les dispositions suivantes.

Prorogation du délai de présentation des comptes dans les SA duales et d’approbation des comptes pour l’ensemble des personnes morales

Le délai de présentation des comptes (annuels et consolidés) et du rapport de gestion par le directoire d’une société anonyme au conseil de surveillance (Cf. articles L. 225-68 C. Com. al.5 et L. 225-100 C. Com. al. 2), ainsi que ainsi que celui relatif à l’approbation des comptes d’une entité concernée (sont prorogés de 3 mois, sauf si le commissaire aux comptes de la société a émis son rapport de certification avant le 12 mars 2020 (Articles 1er et 3 de l’ordonnance).

La prorogation s’applique aux entités clôturant leurs comptes entre respectivement le 31 décembre 2019 ou le 30 septembre 2019 et l’expiration d’un délai d’un mois après la date de cessation de l’état d’urgence sanitaire (Cf. article 4 de la loi du 23 mars 2020 d'urgence pour faire face à l'épidémie de covid-19).