Legal information


The information of general interest, which is contained on this site (the “Site”) and to which access is permitted, is provided for information purposes by the ALTERMÈS entity designated on the home page as the owner of the Site (“ALTERMÈS”). The information is not intended to replace or substitute for audit, tax or other technical advice, consultation or services. To obtain these services, you should consult an ALTERMÈS professional in auditing, taxation, consulting or another technical field.

The application of laws and regulations may vary according to specific facts or circumstances. Due to the nature of electronic communication processes, ALTERMÈS cannot guarantee that the display of the Site will not be interrupted or delayed, or that the Site will be free of errors or viruses, or that the information provided is complete. The information is therefore provided “as is” without any guarantee, implicit or explicit, as to its accuracy, relevance or completeness. In no event shall ALTERMÈS, its partners, managing directors, principal officers, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including liability for loss of use, data or profits, without excluding other liabilities), regardless of the cause of action, including but not limited to contract, negligence and other tortuous acts, arising out of or in connection with the Site, its content or content accessed through the Site, its reproduction, display or other use.

As the content of the Site is protected by copyright, unauthorized use of any material on the Site may violate copyright, trademark and other laws. If a user downloads materials from the Site for personal or non-commercial use, the user must retain in any reproduction of such materials all copyright or trademark notices and equivalent notices contained in the original materials. Elements of the Site may not be modified, reproduced or publicly displayed, nor may they be produced, distributed or used for public or commercial purposes, without the express written consent of the relevant content or documentation provider (this restriction also applies to links to third-party sites). ALTERMÈS assumes no risk or liability in the event that a user does not obtain such express written consent, as advised by ALTERMÈS.

ALTERMÈS and the ALTERMÈS logo are registered trademarks of ALTERMÈS SAS. The use of these trademarks requires the express written consent of ALTERMÈS SAS or one of its member firms, as well as a license agreement. Unauthorized use of these or any other ALTERMÈS trademarks will be prosecuted to the fullest extent of the law. To obtain this written consent, please contact the webmaster or use the “Contact us” function.

Links to third-party sites are provided for the convenience of our users. ALTERMÈS has no control over these sites or their content, and is in no way responsible for them. ALTERMÈS must protect its reputation and trademarks, and reserves the right to request the removal of any link to its Web site.

ALTERMÈS categorically prohibits the activities described below in connection with its Web site, as they may constitute an infringement of one of its trademarks or an infringement of copyright:
– the creation of links using the ALTERMÈS logo without its authorization;
– a type of link that disguises the URL or bypasses the home page or pages containing the copyright notice, legal notice and online policy statement.

Legal information Article R. 123-237 of the French Commercial Code

– ALTERMÈS S.A.S Société d’expertise comptable et de commissariat aux comptes – share capital: €3,000 – head office: 47 boulevard de la Reine 78000 VERSAILLES – SIREN 883701609 – RCS de Versailles

Publisher information

47 Bd de la Reine
78000 Versailles
+33 1 88 38 09 80
Capital: €3,000
883701609 R.C.S Versailles

– Publication manager: Matthieu Fournier Le Ray
– Hosting: the Altermè website is hosted on OVH servers. – June 2020 update