Guidance · AMF
The French Financial Markets Authority (AMF) issued Recommendation DOC-2011-16 on November 7, 2011, establishing the doctrinal framework for the certification of 2011 accounts. This document serves as the official reference for periodic financial information and accounting data under Article 223-1 of the AMF's General Regulation. It provides the specific guidelines and standards that issuers must follow when preparing and certifying their annual financial statements for that fiscal year.
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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.2 - Certification of Accounts for Previous Years
Doctrine
Periodic & Permanent Information
2011 Account Certification
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Applicable from November 7, 2011 Recommendation DOC-2011-16
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Reference texts
Article 223-1 of the General Regulation
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Publisher: The Director of the AMF Communication Department. Contact: Communication Department, Autorité des marchés financiers - 17, place de la Bourse - 75082 Paris Cedex 02
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