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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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