The partners of a company must meet, in ordinary general meeting, at least once a year, in order to deliberate on the annual accounts of the company. The general meeting must take place within six months of the end of the financial year. As from the date of this meeting, the partners have one month to file the company’s annual accounts with the Registrar of the Commercial Court. The companies required to file their annual accounts are: limited liability companies (SARL, EURL), partnerships (SNC, SCS), under certain conditions, joint-stock companies (SA, SAS and SCA), companies in private practice (SELARL, SELAFA, SELCA, SELAS) and cooperative societies and unions.
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