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DOC-2025-08 Finalization of 2025 Accounts and Review of Financial Statements
The Autorité des Marchés Financiers (AMF) issued Recommendation DOC-2025-08 on October 14, 2025, to provide guidance on the finalization of 2025 accounts and the review of financial statements. This document serves as the current doctrinal reference for issuers under the ESEF reporting framework, replacing previous annual recommendations. It establishes the regulatory expectations for the preparation and review processes applicable to financial reporting for the year 2025.
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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.1 - Table of Contents of Recommendations and Finalization of Accounts for the Current Year
Doctrine
ESEF Reporting
Finalization of 2025 Accounts and Review of Financial Statements
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Applicable as of October 14, 2025 Recommendation DOC-2025-08
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Article 223-1 of the AMF General Regulation
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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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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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