Postponement of the holding of the general meeting to approve the accounts

In principle, the annual general meeting to approve a company’s accounts must be held within 6 months of the end of the budget year, i.e., no later than June 30, 2026 for a company that closed its budget year on December 31, 2025.

However, this period may be extended by court decision. In practice, you, as the manager of the company, must make a request to this effect to the president of the commercial court to which your company belongs. It is preferable to submit this request before the expiry of the 6-month period. And you must put forward a legitimate reason such as, for example, the occurrence of an event likely to distort the accounts already closed and the need for a time limit to proceed with their reprocessing or, as in your case, the destruction of accounting documents necessary for the preparation of the accounts. If the reason you are giving is valid, the president of the court will grant you a postponement (often for a few months).