Regulation N° 2023-01 amending ANC Regulation n° 2018-06  of 5 December 2018 relating to the annual accounts of private-law non-for-profit entities

On 12 May 2023, ANC Board adopted Regulation N° 2023-01 amending ANC Regulation n° 2018-06  of 5 December 2018 relating to the annual accounts of private-law non-for-profit entities (homologation procedure on course)

This new regulation extends the provisions inserted by ANC Regulation n° 2022-04  to the religious non-for-profit entities regulated by the article 79-X of the local civil code  applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle.

For those entities, the provisions will apply to accounting years beginning on or after 1 January 2024.
In case of comments on the application of those provisions resulting from Law No. 2021-1109 of 24 August 2021 reinforcing compliance with the principles of the Republic, you can send them via the email address of the ANC : Contact Us.
Regulation