Question 9492 — businesses

Summary

The rules relating to the keeping of social registers of commercial companies are currently based on the establishment of paper documents: the deliberations of the bodies of the various forms of companies must be recorded in minutes drawn up in a special register kept at the head office, listed and initialed either by a judge of the commercial court, or by a judge of the district court, or by the mayor of the municipality of the head office. social service or the deputy mayor. These reports may also be drawn up on loose sheets numbered continuously, initialed and bearing the seal of the authority which initialed them. On the other hand, for keeping books and accounting documents for traders, the commercial code already offers the possibility of dematerialization (article R. 123-173). As an extension of the measures aimed at encouraging the use of digital technologies in the functioning of social bodies (decree no. 2018-146 of February 28, 2018), consideration is currently being given to the possibility of allowing social registers to be kept in electronic form.

Machine translation from French. The official text remains authoritative.

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