Company capital and governance · France / Switzerland
Statutory auditor appointment: prepare the records
France and Switzerland require the actual auditor appointment and mandate to be documented under their own company rules. Record the decision, acceptance, term and registry steps. This dossier does not duplicate a mandatory-audit threshold calculator. Swiss audit level and any opting-out record require separate examination, and an annual report is not the appointment decision itself.
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France: why retain the appointment resolution ?
Your question concerns “Statutory auditor appointment: prepare the records”. Which document should we examine, and does your matter concern France or Switzerland?
3 free questions at signup. Avoid names and sensitive information.
France: which auditor appointment belongs in the dossier ?
Identify company, appointed professional and actual decision. Threshold calculation is a separate task.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossier
France: why retain the appointment resolution ?
It records the competent body, date and decided mandate.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossier
France: how should acceptance and mandate term be connected ?
Match the professional, mission, effective period and documents. Do not assume automatic renewal.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossier
Which elements belong together before the next step?
| Preparation question | Point to verify |
|---|---|
| France: which auditor appointment belongs in the dossier ? | Identify company, appointed professional and actual decision. Threshold calculation is a separate task. |
| France: why retain the appointment resolution ? | It records the competent body, date and decided mandate. |
| France: how should acceptance and mandate term be connected ? | Match the professional, mission, effective period and documents. Do not assume automatic renewal. |
| France: which filing evidence should be preserved ? | Keep relevant actual submission, publicity or registration records. |
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossierCO-frORC-fr
France: which filing evidence should be preserved ?
Keep relevant actual submission, publicity or registration records.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossier
Switzerland: which audit mandate should the file identify ?
Record company, review level and appointed body under the applicable Swiss framework.
How can you connect the facts and records in your file?
Complete the file references. The initial values illustrate a fictional case; they are not observed product results.
Fictional example · Auditor appointment and mandate dossier
- Company
- Company A
- Decision
- Proposed appointment
- Acceptance
- Record to retain
- Mandate
- Documented period
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Switzerland: how should an opting-out position be evidenced ?
Preserve relevant decisions and conditions rather than assuming a label proves eligibility.
Which official provision helps explain this situation?
Identify company, appointed professional and actual decision. Threshold calculation is a separate task.
Switzerland: why separate appointment and annual report ?
Designation of the auditor and performance of annual work are different acts.
Switzerland: does this dossier appoint an auditor ?
No. It organises decision, acceptance and term without making an appointment or threshold determination.
What other questions arise in this file?
France: why retain the appointment resolution ?
It records the competent body, date and decided mandate.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossierCO-frORC-fr
France: which filing evidence should be preserved ?
Keep relevant actual submission, publicity or registration records.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossierCO-frORC-fr
Switzerland: how should an opting-out position be evidenced ?
Preserve relevant decisions and conditions rather than assuming a label proves eligibility.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossierCO-frORC-fr
Switzerland: does this dossier appoint an auditor ?
No. It organises decision, acceptance and term without making an appointment or threshold determination.
commerce : art. L821-40Service Public — Nommer l’auditeur légal : préparer le dossierCO-frORC-fr
Which official references should you consult?
- commerce : art. L821-40legifrance.gouv.fr
- Service Public — Nommer l’auditeur légal : préparer le dossierentreprendre.service-public.gouv.fr
- CO-frfedlex.admin.ch
- ORC-frfedlex.admin.ch
Texts cited last checked: 2 November 2026