Regulatory AlertsDOC-2023-09 2023 Account Closing and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2023-09 on October 26, 2023, to provide guidance on the 2023 account closing process and the review of financial statements. This doctrine outlines the regulatory framework and operational requirements for issuers regarding periodic financial information and accounting closures. It serves as a reference for compliance with Article 223-1 of the AMF General Regulation.
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