The Autorité des marchés financiers (AMF) issued Recommendation DOC-2022-06 on October 28, 2022, to provide guidance on the closing of accounts and the review of financial statements for the year 2022. This document serves as a doctrinal reference for issuers regarding periodic financial information and accounting matters. It is part of the AMF's ongoing framework for regulating financial disclosures and ensuring compliance with reporting standards.