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Legislation Relating To The Exercise Of A Liberal Profession Regulated By The Figure By A Legal Person (1)

Original Language Title: Loi relatif à l'exercice d'une profession libérale et réglementée du chiffre par une personne morale (1)

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belgiquelex.be - Carrefour Bank of Legislation

18 JANVIER 2010. - Act respecting the exercise of a liberal profession and regulated by a corporation (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
We stopped and stopped:
CHAPTER 1er. - Preliminary provisions
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Amendment of the Act of 22 April 1999 on Accounting and Tax Professions
Art. 2. In the Act of 22 April 1999 on Accounting and Tax Professions, an article 22bis is inserted as follows:
"Art. 22bis. The quality of an expert accountant and/or tax advice granted to a company is withdrawn by the Institute when the conditions put to the award of this quality, as fixed by the King in accordance with Article 20, 1 and 3, and Article 21 are no longer combined.
The corporation is presumed to no longer meet the conditions referred to in paragraph 1er, subject to the award of the quality of accounting and/or tax advice when, at the expiration of one month from the date of the issuance of a recommended letter from the Commission informing the Commission of the conditions or conditions that are no longer met and of the measures to be taken in order to meet them again, the failure of the Commission remains.
Withdrawal of the quality of accounting and/or tax advice, the Institute's members are denied a table.
A new quality grant is possible only once the conditions referred to in Article 20, 1°, Article 20, 3° or Article 21 of the Act are again fulfilled. »
Art. 3. In section 32 of the Act, the following amendments are made:
1° The first paragraph is amended to read:
"Whenever a mission referred to in section 34, 2 or 6 is entrusted to a company referred to in section 4, 2°, the company is required to designate, among its associates, managers or administrators, a natural person representative referred to in section 4, 1°, who is responsible for the execution of the mission on behalf of and on behalf of the company. The representative shall be subject to the same conditions and shall be liable for the same disciplinary liability as if he carried out this mission on his own behalf. The company concerned can only revoke its representative by simultaneously designating its successor. » ;
2° the second paragraph is repealed.
Art. 4. Section 33 of the Act is replaced by the following:
“Art. 33. External accountants and external tax advice are responsible for the performance of their professional missions in accordance with the common law.
It is prohibited for them to avoid this liability, even in part, by a particular contract, in the following cases:
1° during the performance of a mission carried out by an external accounting expert whose performance is reserved by or under the law to the Commissioner or, in the absence of a Commissioner, to a reviewer or an accountant in accordance with section 17, paragraph 4 of the Act establishing an Institute of Directors of Business and organizing the public supervision of the profession of corporate reviewer, coordinated on April 30, 2007
2° in case of misconduct committed with fraudulent intent or for harm.
They are required to have their professional civil liability covered by an insurance contract approved by the Board of the Institute. »
Art. 5. Article 50, § 1er1° of the same law is replaced by the following:
"1° to be responsible, in accordance with the common law, for the performance of the professional missions that it performs and to have its civil liability covered by an insurance contract approved by the National Council of the Professional Institute.
It is prohibited to avoid this liability, even in part, by a particular contract, in the event of misconduct committed with fraudulent intent or for harm.
Each time a mandate based on section 49 is granted to a legal person approved by the Institute, a partner, manager or administrator approved by the Institute as a natural person representatives must be designated for the implementation of the mandate on behalf of and on behalf of that corporation. To this representative shall apply the same conditions and disciplinary liability as if he or she made this mandate on his or her behalf. »
CHAPTER 3. - Amendment of the Act of 22 July 1953 creating an Institute of Business Reviewers and organizing public supervision of the profession of corporate reviewer, coordinated on 30 April 2007
Art. 6. In section 16 of the Act of 22 July 1953 creating an Institute of Business Reviewers and organizing public supervision on the profession of business reviewer, coordinated on 30 April 2007, paragraphs 2 and 3 are replaced by the following:
"This representative is subject to the same conditions and is subject to the same disciplinary responsibility as if he carried out this mission on his own behalf.
The review firm can only revoke its representative by simultaneously appointing its successor. »
Art. 7. In the same law, an article 17bis is inserted as follows:
"Article 17bis. Business reviewers are responsible in accordance with the common law of the performance of their professional missions other than those reserved for them by or under the law.
Revisors of enterprises are not allowed to avoid this liability, even in part, by a particular contract, in the event of a fraudulent intention or for the purpose of harming. »
CHAPTER 4. - Amendment of the Corporations Code
Art. 8. Section 132 of the Corporate Code, as amended by the Royal Decree of 25 April 2007, is replaced by the following:
"Art. 132. The designation and termination of the functions of the permanent representative of the review firm who has been appointed Commissioner shall be subject to the same advertising rules as if he carried out this mission on his own behalf. »
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 18 January 2010.
ALBERT
By the King:
Minister of P.M.E. and Independents,
Mrs. S. LARUELLE
Minister for Business and Simplification,
VAN QUICKENBORNE
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
Note
(1) 2009-2010 session.
House of Representatives
Documents: 52-2261 - No. 1. - Bill. - No. 2. - Report. - No. 3. - Text corrected by the commission. - No. 4. - Text adopted in plenary and transmitted to the Senate.
Full report: 10 December 2009.
Senate
Documents: 4-1540. - No. 1. - Project referred to by the Senate. - No. 2. - Report. - No. 3. - Decision not to amend.
Annales of the Senate: December 17, 2009.