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In order to alleviate the difficulties with anicechat encountered by associations in bringing together their various bodies (general assembly, board of directors, etc.) due to the Covid-19 pandemic, the government has issued two ordinances intended to extend the deadline for ‘approval of the annual accounts (1.) and to relax the rules relating to the holding of meetings of the various bodies of associations (2.).

Ordinance n ° 2020-318 of March 25, 2020 extends (that is to say, suspends) by 3 months the deadlines imposed by legislative texts, regulations or by the statutes of an association to approve the annual accounts and convene the general assembly responsible for this approval.

This extension only applies to associations having closed their accounts between September 30, 2019 and the expiration of a period of one month after the date of cessation of the state of health emergency declared by the law known as ” Covid-19 ”(currently set for July 10, 2020).

Concretely, associations which end their fiscal year on December 31, and which should in principle have their 2019 accounts approved by June 30, 2020 (i.e. 6 months from the closing date), will have this year until September 30, 2020 to organize this assembly.

Please note, this rule does not apply if an auditor issued his report on the accounts before March 12, 2020.

2. Relaxation of the rules relating to meetings and deliberations of the various bodies of the association

In order to prevent too many people from coming together in the same place, Ordinance No. 2020-321 of March 25, 2020 authorizes associations to organize meetings and deliberations of their various bodies remotely.

This ordinance is applicable to meetings of the assemblies and administrative bodies until July 31, 2020.

Associations can organize their general assembly (ordinary or extraordinary) remotely, by videoconference or telecommunication system, even if the statutes or internal regulations do not provide for it or expressly prohibit it.

This method of organizing the meeting can be used regardless of the subject of the decision on which the meeting is called to rule.

It must first be the subject of a decision by the administrative or management body or the legal representative acting on delegation from this body.

In addition, no particular technical requirement is required as to the communication system used, except that it must allow the identification of the people attending the meeting and guarantee their effective participation (the use of tools such as that “Zoom” or even “OVH” is quite possible).

The persons present at these remote meetings are deemed to be present for the calculation of the quorum and the majority.

The convocation of those entitled to attend the meeting can be done by any means. The latter must be informed of the date and time, as well as the conditions under which they will be able to exercise all their rights (participation in debates, voting, etc.). We recommend that you attach an information note to the convocation explaining how to connect to the chosen communication tool, speak during the meeting and vote.

The administrative and management bodies of associations can also meet under the same terms.

In addition, it is also possible for them to have recourse to written consultations (by email in particular) and not to a videoconference meeting, via a telecommunication system or in person.

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