Guidance · AMF
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2012-16 on November 16, 2012, to establish the doctrinal framework for the certification of 2012 financial accounts. This document serves as a regulatory reference for issuers regarding periodic financial information and accounting standards under Article 223-1 of the General Regulation. It provides official guidance on the procedures and requirements for the annual accounts certification process for the specified 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
2012 Accounts Certification
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Applicable as of November 16, 2012 Recommendation DOC-2012-16
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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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