Regulatory AlertsDOC-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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