france-financial-statementsBuilt by Michael Cutajar and the OpenAccountants team Use this skill when preparing, reviewing or advising on the annual accounts (comptes annuels) of a French company. Trigger on phrases like "comptes annuels", "dépôt des comptes", "greffe", "Plan Comptable Général", "PCG", "bilan", "compte de résultat", "annexe", "rapport de gestion", "commissaire aux comptes", "audit France", "petite entreprise", "micro-entreprise comptable", "liasse fiscale", "déclaration de confidentialité", or any question about drawing up, approving, filing or auditing statutory accounts under French commercial law. Covers the PCG framework, the size categories, the documents each size must prepare, the formats, the year-end adjustments, the approval and filing deadlines, the confidentiality options, the penalties for not filing, the statutory auditor thresholds and the corporation tax return that goes with the accounts. For day to day bookkeeping see france-bookkeeping; consolidated and IFRS accounts are referred.