{"id":399,"date":"2020-03-26T16:10:09","date_gmt":"2020-03-26T15:10:09","guid":{"rendered":"https:\/\/www.neuman-avocat.fr\/publications\/?p=399"},"modified":"2020-03-26T16:10:11","modified_gmt":"2020-03-26T15:10:11","slug":"coronavirus-covid-19-quid-de-lapprobation-des-comptes-annuels","status":"publish","type":"post","link":"https:\/\/www.neuman-avocat.fr\/publications\/coronavirus-covid-19-quid-de-lapprobation-des-comptes-annuels\/","title":{"rendered":"Coronavirus – Covid 19 : quid de l’approbation des comptes annuels ?"},"content":{"rendered":"\n

L’Ordonnance n\u00b0 2020-318 du 25 mars 2020<\/a> vient d’\u00eatre publi\u00e9e au Journal Officiel et elle est susceptible d’int\u00e9resser votre (vos) soci\u00e9t\u00e9(s).<\/p>\n

Elle porte \u00ab\u00a0adaptation des r\u00e8gles relatives \u00e0 l’\u00e9tablissement, l’arr\u00eat\u00e9, l’audit, la revue, l’approbation et la publication des comptes et des autres documents et informations que les personnes morales et entit\u00e9s d\u00e9pourvues de personnalit\u00e9 morale de droit priv\u00e9 sont tenues de d\u00e9poser ou publier dans le contexte de l’\u00e9pid\u00e9mie de covid-19\u00a0\u00bb.<\/p>\n

Son article 3 dispose :<\/p>\n

\n

Les d\u00e9lais impos\u00e9s par des textes l\u00e9gislatifs ou r\u00e9glementaires ou par les statuts d’une personne morale ou d’une entit\u00e9 d\u00e9pourvue de personnalit\u00e9 morale de droit priv\u00e9 pour approuver les comptes et les documents qui y sont joints le cas \u00e9ch\u00e9ant, ou pour convoquer l’assembl\u00e9e charg\u00e9e de proc\u00e9der \u00e0 cette approbation, sont prorog\u00e9s de trois mois. Cette prorogation ne s’applique pas aux personnes morales et entit\u00e9s d\u00e9pourvues de personnalit\u00e9 morale de droit priv\u00e9 qui ont d\u00e9sign\u00e9 un commissaire aux comptes lorsque celui-ci a \u00e9mis son rapport sur les comptes avant le 12 mars 2020.<\/p>\n<\/blockquote>\n

En cons\u00e9quence, vous pouvez, si vous le souhaitez ou si la n\u00e9cessit\u00e9 vous emp\u00eache de proc\u00e9der diff\u00e9remment, diff\u00e9rer l’approbation des comptes annuels de votre soci\u00e9t\u00e9 ou la tenue de l’assembl\u00e9e g\u00e9n\u00e9rale d’approbation desdits comptes.<\/p>\n

Et ce, jusqu’au plus tard le 30 septembre 2020, pour les soci\u00e9t\u00e9s qui cl\u00f4turent leurs comptes entre le 30 septembre 2019 et le 23 juin 2020.<\/p>\n

Pour le moment, les soci\u00e9t\u00e9s dont les comptes cl\u00f4turent au 30 juin 2020 ne sont pas concern\u00e9es par cette mesure.<\/p>\n

Si votre soci\u00e9t\u00e9 dispose d’un commissaire aux comptes et que celui-ci a rendu son rapport avant le 12 mars 2020, la mesure de report ne s’applique pas non plus.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-399","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"yoast_head":"\nCoronavirus - Covid 19 : quid de l'approbation des comptes annuels ?<\/title>\n<meta name=\"description\" content=\"En p\u00e9riode de Coronavirus - Covid 19, les soci\u00e9t\u00e9s pourront-elles approuver leurs comptes annuels dans les d\u00e9lais l\u00e9gaux ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.neuman-avocat.fr\/publications\/coronavirus-covid-19-quid-de-lapprobation-des-comptes-annuels\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coronavirus - 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