The person responsible for auditing the accounts has resigned from their position

Explanation

The person responsible for auditing your entity’s accounts has resigned from their functions and has notified their resignation to the RCS. As this person is no longer in office, you must delete them from your list of persons responsible for auditing the accounts and register a new auditor or statutory auditor to replace the person who has resigned. Updating this information ensures that your entity’s situation is correctly reflected.

How to update the list of persons responsible for auditing your entity’s accounts following a resignation?

The person responsible for auditing your entity’s accounts has resigned and has informed the RCS of their decision. In order for the information to be accurate, you must update your file with the RCS:

  • The auditor or statutory auditor who has resigned must be deleted from the list of persons responsible for auditing the accounts, as they are no longer in office.
  • Where applicable, a new auditor or statutory auditor may be registered to replace them.

These adjustments help ensure that the list of authorized representatives remains accurate and up to date.

The information presented is standard and provided for guidance purposes only. Depending on the legal form of your entity, the documents to be provided or the steps to be followed may differ.

After selecting the service Modification relating solely to authorized representatives, you will access a screen where you must choose the language of the form.

For this type of filing, publication in the RESA is generated automatically by the manager of the RCS based on the information provided in your application.

Once the language has been selected, click on Next. You will then be redirected to the data entry form to complete the amendment.

In the part Saisie des données, select the Personnes chargées du contrôle des comptes section to access the information to be updated.

In the example provided as part of the explanations, you can see that the auditor notified the RCS of their resignation in June 1993.

The person responsible for auditing the accounts has resigned and is therefore no longer in office.
In this case, you must remove this person from your list, as they are no longer in office. To do so, simply click on the Rayer option.

To add an auditor or a statutory auditor for your entity, depending on your situation, click either on Ajouter un commissaire or on Ajouter un réviseur d'entreprise, select the Type de personne, then complete the required information.

In the Personnes chargées du contrôle des comptes section, make sure to check both parts:

  • the section relating to Commissaires,
  • as well as the section relating to Réviseurs d'entreprise.

Once the changes have been made, click either on the Publication section or on the Compléter la publication button to proceed to the next step.

Form: Additional information

Publication

When using this procedure, there is no need to create and attach a document for publication. As an administrative simplification, publication in the RESA for this type of filing is generated automatically by the manager of the RCS based on the information provided in your application. Once this step has been completed, click on the Récapitulatif section to proceed to the next step.

Récapitulatif

Section of the request where you can check the summary of your request before sending it to the cart. To do this, click on Visualiser le récapitulatif de ma demande en français to open the PDF document. If you spot an error, you can go back using the previous step button to the section where the information has to be corrected.

If all the information is correct, check the box J’ai contrôlé mon document récapitulatif. You can also add a personal reference in the field Ma référence de dépôt to better organise your requests. Once you have finished verifying, click on Ajouter la demande au panier to confirm your procedure.