RegAlertGuidance · AMF
DOC-2020-09 2020 Account Approval and Review of Financial Statements
The French Autorité des marchés financiers (AMF) issued Recommendation DOC-2020-09 on October 28, 2020, to provide guidance on the approval of 2020 accounts and the review of financial statements. This doctrine outlines the regulatory framework and accounting information required for issuers under Article 223-1 of the AMF's General Regulation. The document serves as a reference for periodic and permanent information disclosures amidst the context of the COVID-19 pandemic.
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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.2 - Approval of Accounts for Previous Years
Doctrine
Information and Financial Operations
2020 Account Approval and Review of Financial Statements
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Applicable as of October 28, 2020 Recommendation DOC-2020-09
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Reference texts
Article 223-1 of the AMF General Regulation
Keywords
Periodic & permanent information
COVID-19
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Table of contents of account approval recommendations applicable as of January 1, 2026
Table of contents of account approval recommendations applicable as of January 1, 2026
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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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Source: Autorite des Marches Financiers — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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