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Liquidation Audit - "Commissariat à la liquidation"

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Article 1100-15 of the company law requires the liquidators to appoint a "Commissaire à la liquidation" to examine the supporting documents and accounts prepared by the liquidators.

The "Commissaire à la liquidation" is only required to be a Réviseur d’Entreprises Agréé in the case of companies exceeding two of the three criteria provided by Article 35 of the amended law of 19 December 2002 during the three years preceding the day of the beginning of their liquidation.

The due diligence to be performed by the Réviseur d’Entreprises Agréés is defined in the IRE norm (NP2022-32 Norme Professionnelle).  

Hugues Wangen
Partner, Audit & Assurance
Hugues Wangen