Ordinance No. 2020-318 of 25 March 2020, published in Official Journal of the French Republic (JORF) No. 74 of 26 March 2020 (the “Ordinance”) taken on the basis of Article 11 of the emergency Act No. 2020-290 of 23 March 2020 to deal with the covid-19 epidemic, temporarily adapts the rules relating to the establishment, decree, audit, review, approval and publication of accounts and related documents.