Key Benefits:
The Prime Minister,
On the report of the Minister of Economy, Industry and Employment,
Given the general code of territorial authorities, including its articles LO 6211-1, LO 6213-1, LO 6311-1 and LO 6313-1 ;
See?Order No. 45-2138 of 19 September 1945 amended by establishing the order of the accountants and regulating the title and profession of accountant;
Vu la Act No. 46-451 of 19 March 1946 modified to rank as French departments of Guadeloupe, Martinique, La Réunion and French Guiana;
Vu le Decree No. 48-580 of 30 March 1948 concerning the introduction in the departments of Guadeloupe, French Guiana, Martinique and La Réunion de la législation et de la regulations relative à l'ordre des experts-comptables et des comptables agréés;
Vu le Decree No. 56-836 of 14 August 1956 fixing the conditions for the application, in the departments of Guadeloupe, French Guiana, Martinique and La Réunion, of the order of 19 September 1945 establishing the order of approved experts and accountants;
Vu le Decree No. 70-147 of 19 February 1970 modified on the order of experts and accountants;
Vu le Decree No. 96-764 of 2 September 1996 modified on the elections and composition of the ordinal bodies of the accounting experts;
Considering the referral of the General Council of Guadeloupe dated 24 October 2008;
Considering the referral of the Regional Council of Guadeloupe dated 24 October 2008;
Considering the referral of the General Council of Guyana dated 13 October 2008;
Considering the referral of the Guyana Regional Council dated 13 October 2008;
Considering the referral of the General Council of Martinique dated 10 October 2008;
Considering the referral of the Martinique Regional Council dated 10 October 2008;
Considering the referral of the General Council of La Réunion dated 14 October 2008;
Considering the referral of the Regional Council of La Réunion dated 14 October 2008;
Considering the opinion of the territorial council of Saint-Barthélemy dated 4 November 2008;
Having regard to the advice of the territorial council of Saint-Martin dated 14 October 2008;
The State Council (Finance Section) heard,
Decrete:
The title of the above-mentioned decree of 14 August 1956 is replaced by the following title:
"Decree setting the conditions for the application, in the departments of Guadeloupe, Guyana, Martinique and La Réunion and in the communities of Saint-Barthélemy and Saint-Martin, of the order of September 19, 1945 establishing the order of the experts-comptables and regulating the title and profession of accountant. »
Article 1 of the same decree is replaced by the following provisions:
"Art. 1-The provisions ofordinance of September 19, 1945 and decrees for its implementation are applicable to professionals established in the departments of Guadeloupe, Guyana, Martinique and La Réunion and in the communities of Saint-Barthélemy and Saint-Martin under the conditions set out in the following articles."
Article 2 of the same decree is replaced by the following provisions:
"Art. 2.- Each department or community referred to in section 1 constitutes one of the regional exchanges of the order of the accounting experts provided for in theArticle 28 of the Order of September 19, 1945.»
Article 3 of the same decree is amended as follows:
1° The first paragraph is replaced by the following:
"For each of the departments and communities mentioned in section 1, an order of the Minister for the Economy and the Minister for the Overseas took on the proposal of the Prefect and after the advice of the Conseil Supérieur de l'ordre decides the constitution of the regional bodies of the order provided for by the order of September 19, 1945 and the decrees taken for its application. When the number of accounting experts in the department or community table does not reach forty, the Order may bring the Council's staff to three members."
2° In the second paragraph, the words "and authorized accountants" are deleted and the words "or community" are added after the word "department";
3° The fourth preambular paragraph is replaced by the following:
"From an official designated by the Minister responsible for the economy; »
4° The fifth preambular paragraph is replaced by the following:
"Members of the Order, elected for three years under the conditions fixed by theordinance of September 19, 1945 and Decree No. 96-764 of 2 September 1996 on the elections and composition of the ordinal bodies of the accounting experts, by a representative for five members of the order listed in the table. In the absence of any elected representative, the committee has the power to call at its meetings, with an advisory voice, a member of the order. »
In article 5 of the same decree, the second sentence of the first paragraph is deleted.
Article 6 of the same decree is amended as follows:
1° The first paragraph is deleted;
2° In the second paragraph, the words: "or the issuance of the certificate of fitness for the registered accountant profession" are deleted.
In section 7 of the same decree, the words "or the issuance of the certificate of fitness for the profession of an authorized accountant" are deleted.
Article 8 of the same decree is amended as follows:
1° The first paragraph is replaced by the following:
"The members of the order elected to the departmental committee each have a voice for the election of the members of the Superior Council. »
2° In the last paragraph, the words: "these may be entrusted to authorized accountants or, if not, deleted" are replaced by the words: "these are deleted".
Article 9 of the same decree is replaced by the following provisions:
"Art. 9.-For any appeal to national order bodies from a person residing in the departments and communities referred to in Article 1, the deadlines set out in the fourth paragraph of Article 42 of the Order of 19 September 1945 and first paragraph of Article 63 of Decree No. 70-147 of 19 February 1970 relative to the order of the accountants are increased by one month."
Article 10 of the same decree is replaced by the following provisions:
"Art. 10.-Until the intervention of the decree, referred to in Article 3, concerning each of these communities, professionals established or wishing to settle in the communities of Saint-Barthélemy and Saint-Martin continue to rise from the ordinal bodies of the department of Guadeloupe. The proceedings concerning them before these proceedings before the publication of this order shall continue until they are completed.
On the date of publication of the Order, the professionals established in the communities of Saint-Barthélemy and Saint-Martin and registered in the order table of the department of Guadeloupe are registered in full right in the order chart of each of these communities."
Articles 11 to 15 of the same decree are repealed.
The Minister of Interior, Overseas and Territorial Communities, the Minister of Economy, Industry and Employment, the Minister of Justice, the Minister of Budget, Public Accounts and the Public Service and the Secretary of State for Overseas are responsible, each with respect to it, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done in Paris, June 10, 2009.
François Fillon
By the Prime Minister:
Minister of Economy,
industry and employment,
Christine Lagarde
The Minister of the Interior,
the overseas and territorial authorities,
Michèle Alliot-Marie
The Seal Guard, Minister of Justice,
Rachida Dati
Minister of Budget, Public Accounts
and the Public Service,
Eric Woerth
Secretary of State
loaded with the overseas,
Yves Jégo
