RegAlertGuidance · AMF
DOC-2023-09 2023 Account Closing and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2023-09 on October 26, 2023, to provide guidance on the 2023 account closing process and the review of financial statements. This doctrine outlines the regulatory framework and operational requirements for issuers regarding periodic financial information and accounting closures. It serves as a reference for compliance with Article 223-1 of the AMF General Regulation.
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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.2 - Account Closing for Previous Years
Doctrine
Information and Financial Operations
2023 Account Closing and Review of Financial Statements
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Applicable as of October 26, 2023 Recommendation DOC-2023-09
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Reference texts
Article 223-1 of the AMF General Regulation
Keywords
Periodic & Permanent Information ESEF Reporting On the same theme
Subscribe to our alerts and RSS feeds Doctrine Periodic & Permanent Information January 26, 2026
Table of contents of account closing recommendations applicable as of January 1, 2026
Table of contents of account closing recommendations applicable as of January 1, 2026
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Publisher: The Director of the Communication Department of the AMF. Contact: Communication Department, Autorité des marchés financiers - 17, place de la Bourse - 75082 Paris Cedex 02
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