Arrêté du 4 novembre 1936, portant réglementation de la tenue des registres de comptabilité ainsi que de la confection de l'inventaire et du bilan des notaires.

AI-assisted research summary: This is the preamble to an arrêté by the Minister of Justice; it states the legal basis and then issues the order.

AI-assisted research summary: Notaries must keep double-entry accounts and maintain the listed accounting books; the Justice Minister may set the number, format, and use of those books, and they may be replaced by loose-leaf sheets or cards in specified cases and conditions.

AI-assisted research summary: Les journaux doivent enregistrer les opérations financières de l'étude et les obligations privées du notaire, sauf les menues dettes de ménage.

AI-assisted research summary: General accounts must clearly group individual accounts.

AI-assisted research summary: The central ledger must record debit and credit amounts daily and by column.

AI-assisted research summary: Notaries must prepare the annual balance sheet of the study on dates fixed by the Minister of Justice, record it in a dedicated book, and sign it each time; study counters must close for financial operations for 15 days after the fixed date.

AI-assisted research summary: The committee of the Caisse commune must arrange annual audits of the accounting of all studies, and the controller must check specified financial ratios and compliance items.

AI-assisted research summary: Interest on clients’ debit accounts must be calculated twice a year, creditor accounts once a year, agreed balances earn interest at the agreed rate, and intermediate capitalization is forbidden.

AI-assisted research summary: Debtor account excerpts must be approved reciprocally at least every three years; if one side refuses, the other may send a unilateral signed excerpt by registered letter, which counts as approval unless the recipient objects within 30 days.

AI-assisted research summary: Certain liquidation studies must keep their accounts, prepare an annual inventory and balance sheet, and may be compelled to comply by the committee of the Caisse commune du notariat.

AI-assisted research summary: The Government may exceptionally allow certain notaries to keep simple bookkeeping, but only if they are 60 years old on the publication date and after hearing the Caisse commune.