RegAlertGuidance · AMF
DOC-2024-05 2024 Account Approval and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2024-05 on October 25, 2024, establishing doctrinal guidance for the approval of 2024 accounts and the review of financial statements. This document serves as the authoritative reference for issuers regarding the procedural and substantive requirements for finalizing their annual financial reporting under the ESEF framework. It outlines the specific regulatory expectations and standards that market participants must adhere to during the account approval process.
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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
ESEF Reporting
2024 Account Approval and Review of Financial Statements
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Applicable as of October 25, 2024 Recommendation DOC-2024-05
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Reference texts
Article 223-1 of the AMF 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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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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