Key Benefits:
Public concerned: accounting professionals.
Subject: conditions for the exercise of the accounting activity.
Entry into force: the text comes into force on April 1, 2012.
Notice: the decree draws the regulatory consequences of the reform of the accounting profession initiated by theOrder No. 2004-279 of 25 March 2004 simplifying and adapting the conditions for certain professional activities.
It sets the conditions for the exercise of the guardianship of public authorities. It facilitates the working conditions of the profession by simplifying the management ratio of accounting employees by a professional in the accounting expertise that goes from 10 to 15. New provisions relating to the mandate entrusted to the accounting professional are incorporated into the Code of Ethics. The conditions for the implementation of quality control are specified for both the liberal and partner sectors. The procedures for the operation of the relevant disciplinary bodies for management and accounting associations are defined.
In addition, this decree includes all of the regulatory texts applicable to the exercise of the accounting expertise activity.
References: the texts amended by this decree can be consulted, in their drafting, on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry,
Vu le insurance code ;
Vu le Trade codeincluding its article R. 822-4;
Considering the education code, including articles L. 335-5, L. 335-6, L. 612-1, L. 613-1, L. 613-3, L. 613-4 and R. 335-5 in R. 335-11;
Vu le General Tax Codearticles 158, 170 ter, 1649 quater D, 1649 quater L and 1649 quater M and its annex II;
Vu le monetary and financial codeincluding title VI of his book V;
Considering the code of the judicial organization, including its article L. 111-6;
Considering the Civil Procedure Code;
Vu le Code of Criminal Procedureincluding articles 775 and 776;
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;
Having regard to the Financial Law for the fiscal year 1951 (No. 51-598 of 24 May 1951), including Article 48;
Vu la Act No. 90-1258 of 31 December 1990 amended in the form of companies of liberal professions subject to legislative or regulatory status or whose title is protected;
Vu le Decree No. 2002-481 of 8 April 2002 relating to academic qualifications and national degrees;
Vu le Decree No. 2006-672 of 8 June 2006 modified on the establishment, composition and functioning of administrative advisory commissions;
Considering the referral of the general council of Guadeloupe dated 26 October 2011;
Considering the referral of the regional council of Guadeloupe dated 26 October 2011;
Considering the referral of the General Council of Guyana dated 26 October 2011;
Considering the referral of the Guyane Regional Council dated 26 October 2011;
Considering the referral of the General Council of Martinique dated 26 October 2011;
Considering the referral of the Martinique Regional Council dated 26 October 2011;
Considering the referral of the General Council of La Réunion dated 26 October 2011;
Considering the referral of the Regional Council of La Réunion dated 26 October 2011;
Considering the referral of the territorial council of Saint-Barthélemy dated 26 October 2011;
Considering the referral of the territorial council of Saint-Martin dated 26 October 2011;
Having regard to the deliberations of the High Council of the Order of Experts- Accountants of 7 July 2010 and 6 July 2011;
The State Council (Finance Section) heard,
Decrete:
The members of the councils of the order are elected for a period of four years.
Their mandate begins at the opening of the first meeting of the Council of Order to which they belong, the date on which the term of office of the members of the Councils of the Order expires.
No one may exercise more than two consecutive terms in one council.
The functions of the Superior Council by the Presidents of the Regional Councils, pursuant to section 33 of the above-mentioned order of 19 September 1945, do not prohibit them from exercising two consecutive mandates to the Superior Council when they cease to be members of a regional council.
Except in the regional councils mentioned in section 5, the councillors are elected in each electoral district by a list vote in a tower with a list deposit of as many candidates as seats to be filled, without adding or deleting names and without changing the order of presentation.
It is attributed to the list which collected the largest number of votes cast a number of seats equal to a quarter of the number of seats to be filled, rounded, if any, to the upper entire. In the event of an equal number of votes between the lists that came in the lead, these seats are assigned to the list whose candidates have the highest age average.
The other seats shall be divided between all lists and proportional representation according to the highest average rule, subject to the application of the fourth paragraph of this article.
Lists that have not obtained at least 15% of the votes cast are not allowed to the distribution of seats.
The seats are assigned to the candidates in the order of presentation on each list.
If several lists have the same average for the award of the last seat, it is the list that won the largest number of votes. In the event of an equal vote, the seat is assigned to the oldest candidate who may be declared elected.
A nomination is mandatory for each list of candidates for the advice referred to in Article 3. It is the result of the filing of a list of candidates to the Council of Order, at least one month before the date fixed for the elections.
The application declaration shall be made collectively for each list by the candidate head of list or by an agent carrying a written mandate established by that candidate. The council of the order delivers it.
The declaration of application indicates the title of the list submitted, which may include the name or initials of a professional or trade union organization, provided that, in the declaration of application, the express agreement of that organization or union is justified.
It includes the signature of each candidate and indicates the name, name(s), date and place of birth and professional address of each candidate.
No one can be a candidate on more than one list during the same ballot. Is null and void the registration of lists bearing the name of one or more persons on another list of candidates.
No withdrawal is accepted after the list is filed.
It is not provided for the replacement of a deceased, prevented or ineligibility candidate after the filing.
When the number of members of the order, natural persons, registered in the regional electoral district is, three months before the date fixed for the elections, less than 200, the members of the regional council are elected by majority multi-nominal vote in one round.
They shall be declared elected, in the order determined by the number of votes they have obtained and within the limits of the seats to be filled, the candidates having obtained the greatest number of votes.
On the equal footing, the oldest is elected.
Candidates for election to these boards of order must submit their nominations to the board of interest at least one month before the date fixed for the elections. The council of the order delivers it.
The vote shall be taken electronically, on the date fixed by the High Council, at least eight days and not more than three months before the expiration date of the functions of the outgoing members of the Council concerned.
In order to ensure the sincerity of the ballot and the equality of the candidates, the rules of procedure of the order set out the terms of the advertisement to be given to the candidates, the organization of the elections, the counting of the ballot, the settlement of the contestations, the publication of the results.
In the councils to which Article 3 applies, the candidate who comes on a list immediately after the last elect is called to replace, for the remainder of his term of office, the councillor elected on that list whose seat becomes vacant for any cause. The finding by the administrative court of the ineligibility of one or more candidates results in the cancellation of the election only of the ineligible elector(s). The jurisdiction before it therefore proclaims the election of the following of the list.
Where the provisions of the preceding paragraph cannot be applied, the seat shall remain vacant until the next renewal of the order board.
However, if at least one third of the seats were to be vacant more than six months before the Council's next renewal, by-elections were held within three months of the last vacancy. In this case, the elected members complete the mandate of their predecessors. For the purposes of the first paragraph of Article 2, it shall not be taken into account the mandates exercised for a period of less than two years, pursuant to the first or third paragraph of this Article.
An accountant, elector or eligible in an order board may refer the election operations of the board to the administrative tribunal.
The Commissioner of the Government near the board concerned may also refer the electoral operations to the administrative tribunal under the conditions set out in the preceding paragraph.
The appeal must be filed within fifteen days of the proclamation of the results.
Appeal may be lodged with the administrative court of appeal within one month.
The appeal is suspensive.
The advertised advisors remain in office until it has been finally decided on the claims.
The councils of the order designate an office among their members.
Members of a board of order are elected every two years, by secret ballot, by all members of the council.
The election takes place, in the first round, by an absolute majority of the votes of the members present. If a second round is necessary, the relative majority is sufficient. On the equal footing, the oldest is elected.
The same person may not exercise for more than four consecutive years, beginning with the coming into force of this Order, the functions of President of the same Order Council. The interruption must be at least two years.
In the event of death, resignation or termination of office of a member of the office, the replacement of the office shall be made immediately in such a manner as may be prescribed for the election of officers. The new elect completes the mandate of his predecessor.
The decisions of the boards of order are valid if they bring together a number of votes greater than half of the members of the boards. If this majority is not reached, a second vote will take place during a subsequent session with the same agenda and subject to a special convocation; the majority of votes of the members present is sufficient. At the same time, the vote of the chair of the meeting is preponderant.
A member of an order board may be represented by another member of that board.
The representative may receive only one power for the same meeting of the Council, or any subsequent session with the same agenda.
If, as a result of their resignation, their refusal to sit or participate in the proceedings, the members of a board of directors shall, in the absence of effective functioning or when, in the course of general or partial elections, no regular application shall be submitted, the powers of that council shall be, by decision of the ministers responsible for the budget and the economy, provisionally exercised by the permanent committee of the Higher Council or, on the basis of
The exercise of the powers referred to in the preceding paragraph may only result in acts of conservatory and urgent administration which, in no case, may incur the finances of that council beyond its available funds, or may include final decisions concerning staff.
Members who no longer meet the eligibility requirements cease to be a member of the boards of order.
Without prejudice to the disciplinary action to which it may be the subject for the same reason pursuant to the provisions of the Code of Ethics, is deemed to be resigned from its duties as a member of a board of order:
1. Any member who, without valid reason, refuses or refrains from fulfilling the obligations or performing the work of his or her duties for which he or she has been elected or appointed to the board, or to any of the commissions of that council, or to the board of discipline, or to the national committee of the board;
2. Any member of a board of order who, without any serious reason admitted by this council, neglects to attend four consecutive sessions.
Acknowledging the termination of his elective duties is made by a reasoned decision of the Conseil Supérieur, ex officio or at the request of the Commissioner of the Government to this council or of any interested person or body, after consultation with the National Table Committee or the National Disciplinary Chamber, as the deficiency relates to the operation of a council or that of a disciplinary chamber. This consultation must be given within a maximum of two months. In addition, if the deficiency occurs during the operation of a regional organization, the latter is also consulted. The person concerned must be previously heard or duly summoned by each of the organizations that are either called upon to determine the termination of his or her elective functions or consulted in this regard.
With the exception of the provisions of the preceding paragraph, a regional council may, in its own right, determine the termination of the regional elective functions of one of its members, where this finding does not raise any opposition on the part of the interested party, another member of the regional council or the Commissioner of the Government, within the month following the notification made to them.
The regional councils comprise six, twelve, eighteen, twenty-four or thirty members, respectively, as the number of members of the order, natural persons, registered in the electoral district is three months before the date fixed for the elections:
(a) Lower or equal to 199: six members;
(b) Between 200 and 299: twelve members;
(c) Between 300 and 499: eighteen members;
(d) Between 500 and 1,999: twenty-four members;
(e) Egal or more than 2,000: thirty members.
Any change in the geographical boundaries of a regional electoral district shall result in the dissolution of the regional council.
The Permanent Commission of the Superior Council shall organize new elections in accordance with the conditions established by this decree. The term of office of the members elected under these conditions ends in the following general elections.
Until the new council is established, the powers normally assigned to the regional council, with the exception of the inclusion in the table and discipline, shall be exercised by the permanent commission of the superior council within the limits set out in the second paragraph of section 12.
The Regional Council Office is composed of:
(a) A president;
(b) Of at least two Vice-Chairs, the regional councils with eighteen, twenty-four or thirty members who may designate one, two or three additional Vice-Chairs respectively;
(c) A treasurer.
The President shall ensure the execution of the decisions of the Regional Council and the regular functioning of the order in his electoral district. He designates one of the vice presidents to beg him. In the event of resignation, absence or incapacitation of the latter, the suppleance is exercised by another vice-president and, in the absence of one of them, by the dean of age.
The President shall convene the office periodically and keep it informed of the decisions and measures taken in the performance of his duties.
The members of the regional councils shall have a number of votes determined for the election of the members of the Superior Council based on the number of members of the order listed in the table of their electoral district and who had the right to vote in the last elections to the regional council.
The number of members of the order meeting the conditions set out in paragraph 1 shall be divided in each electoral district by the number of members serving on the regional council. Each member of the regional board of the electoral district for which the smallest quotient is obtained has one vote. The members of the other regional councils each have as many votes as the double of the smallest quotient is contained in the quotient obtained in their electoral district, the result of the operation being rounded to the nearest unit. In no case shall the number of votes available to each member of the regional councils be greater than twenty.
The functions of an elected member of the High Council are incompatible with those of regional council presidents.
If an elected member of the High Council has just been elected president of a regional council, his or her seat on the High Council shall become vacant and his or her replacement shall be effected under Article 8.
If a regional council president, candidate for election to the Superior Council, has just been elected, he must in the following month make known to the Superior Council the mandate he intends to exercise. If he renounces his term as an elected member of the High Council, the following candidate on the list to which he belongs is declared elected in his place.
The High Council elects the members of the Committees.
The number, terms and conditions of operation of these committees shall be determined by the rules of procedure.
The Office of the High Council consists of fifteen members, including a President, seven Vice-Presidents, a Treasurer and six assessors.
The president, treasurer and assessors are elected by the Superior Council.
The Vice-Presidents shall be appointed by the High Council from among the chairs of the committees provided for in Article 19.
The President shall ensure the execution of the decisions of the Superior Council and the regular functioning of the order.
He designates one of the vice presidents to beg him. In the event of the resignation, absence or incapacity of the President, the suppleance shall be exercised by another Vice-President appointed by the President and, in the absence of any of them, by the dean of age.
The Chair shall convene the office periodically to consult and inform it of the decisions and measures taken in the performance of his duties.
The Standing Committee of the Superior Council, as provided for in Article 57 of the above-mentioned Order of 19 September 1945, includes:
(a) President of the High Council;
(b) The treasurer of the Superior Council and the chairs of the commissions provided for in Article 19.
The Standing Committee shall meet, after consultation with the Bureau, on the convocation of its President who sets out the agenda of the meeting, to take, in the interval of the sessions of the Superior Council, urgent decisions, to report thereon to the Council at its first meeting.
She may receive delegation from the Superior Council to consider certain issues.
The decisions of the commission are valid only if they collect the majority of the votes of the members present. On an equal footing, the president's voice is preponderant.
The functions of President of the High Council are incompatible with those of Regional Council Chairs.
Each board of order is met by its president as often as necessary and at least four times a year.
It is obligatoryly summoned at the request of the majority of its members or the Commissioner of the Government close to that Council.
The law and order boards stop each year their budgets that set the amount of resources and detailed expenses per item.
Where the budget of a board of order is not voted in a timely manner or in case of non-approval of the budget, the appropriations approved by the last approved budget are temporarily reappointed, subject to any changes accepted by the Commissioner of Government, and the corresponding contributions are assessed.
In the event of a complete or partial deficiency in the performance of the duties of the councils of the order, as noted by the Commissioner of the Government near the council concerned, the necessary measures are taken by decree taken on the report of the ministers responsible for the budget and the economy, except in the cases governed by Article 12, the third paragraph of Article 177 and the first paragraph of this Article. Constitutes a justiciable professional fault of the disciplinary procedure the failure of any of these measures by the professionals or members of the order responsible, as a personal or as a result of their execution.
Studies or works carried out by the law and order councils or bodies that depend on them and which have not given rise to a decision imposing on the members of the order may only be published as a documentary document and subject to mention that such work or studies are of no official character.
The contributions and contributions referred to in Article 31 of the above-mentioned Order of September 19, 1945 are the resources of the regional councils.
These resources are intended to cover their operating expenses and fees requested by the High Council.
Regional councils may also decide, under the terms of Article 11, to make use of external funding for actions within their missions.
The regional general meeting provided for in section 32 of the above-mentioned Order of September 19, 1945 shall each year designate two censors selected from among the members of the Order and to report to it at a later date on the financial management of the current fiscal year of the Regional Council, on the consistency of the transactions recorded in the accounts with the regularly approved budget, and to attest to the regularity and sincerity of the annual accounts.
The censor functions are incompatible with those of a member of the regional council.
The High Council is mandated to:
1° To prepare the code of ethics, the provisions of which are enacted in the form of a decree in the Council of State taken on the report of the ministers responsible for the budget and the economy, to enforce its requirements and to take all necessary measures to that effect; establish rules of procedure;
2° To ensure the administration of order and the management of its heritage;
3° To deliberate on any matter of interest to the profession, to develop professional rules, which are subject to the approval of ministers responsible for the budget and the economy, and to organize the control of their application;
4° Define, for application III of Article R. 561-38 of the Monetary and Financial Code, on the basis of a classification of the risks presented by the activities of the professionals, the procedures and measures of internal control, which are subject to the approval of the ministers responsible for the budget and the economy, to implement in the fight against money-laundering and the financing of terrorism, including by the designation by each professional of a manager of this internal control and by the organization of continuous training of professionals on the objectives and methods of this fight and
5° To represent the order to the public authorities and to give them their opinion, through the guardianship authority, on the matters before them;
6° To ensure the enforcement of the provisions of section 5 of the above-mentioned order of 19 September 1945 and, pursuant to the legislation in force, to establish the general rules of remuneration of the interns auditors referred to in section 4 of this order;
7° To carry out, at its initiative or at the request of the guardianship authority, any study within its jurisdiction; to establish any professional statistics, the natural or legal persons subject to the discipline of the order being required to communicate the elements thereof to it;
8° To ensure the regular functioning of the various law enforcement agencies, to coordinate the activity of the regional councils within the framework of the policy directions of order, to determine the amount of royalties it may impose on them to cover the expenses incurred by the exercise of its powers; the High Council shall be the recipient of the annual accounts and financial reports of each of the regional councils;
9° To provide the guardianship authority with advice on the conditions for the exercise of the profession and the internship as well as on the accounting examination program;
10° To participate, on the international level, in professional organizations and activities relevant to the exercise of the profession, keeping the guardianship authority informed.
The High Council may organize the training and professional development of members of the Order. It can create cooperation, mutuality, assistance or retirement organizations for the benefit of members of the profession or their families.
The Higher Council, as the competent authority, in accordance with the provisions of Article 37-1 of the above-mentioned Order of 19 September 1945, must send within two months of receipt of the application the documents required by the host Member State to allow a French national to access the exercise of the accounting expertise in that country.
The royalties paid by the regional councils are the resources of the Superior Council.
These resources are intended to cover the operating costs and actions decided by the Board in the exercise of its responsibilities.
The Higher Council may also decide, under the terms of Article 11, to make use of external funding for actions under its mandates.
The national congress provided for in article 38 of the above-mentioned order of 19 September 1945 can only examine the issues brought to its agenda by the Superior Council. The Committee is required to include in the agenda matters relating to the responsibilities of the Councils of Order and which are submitted to it at least fifteen days before the date fixed for the meeting, by more than one-fifth of the regional councils, or by regional councils representing together more than one-fifth of the members of the Order, or by the Commissioner of the Government to the Superior Council.
The National Congress designates each year among the members of the Order two censors that it is responsible for making a subsequent report on the financial management of the current year of the Superior Council and on the consistency of the transactions recorded in the accounts with the regularly approved budget, as well as to attest to the regularity and sincerity of the annual accounts of the Superior Council.
The functions of censor are incompatible with those of a member of the High Council.
The decisions referred to in sections 57 and 58 of the order of September 19, 1945 referred to above shall mean any provision, measure or conclusion, irrespective of the nature or scope, adopted directly by a board of order, or by delegation by a dependent body.
The Commissioners of the Government shall attend the meetings of the various organs of order and any other working meeting organized by them.
They are previously informed of the meetings and working meetings referred to in the first paragraph; at the same time they receive the agenda to which a note is attached on the issues that have been the subject of a preparatory study; the draft minutes are communicated to them before being submitted for approval to the next session.
They may be charged by the guardianship authority to carry out control over parts or on site of the operation of the boards of the order, the regular execution of their budget, and the verification of their accounts.
The Commissioner of the Government to the Higher Council of Order may attend the sessions and working meetings of the National Registration Commission and the National Disciplinary Commission.
It may be charged by the guardianship authority to carry out control over parts or on-site of the operation, the regular execution of the budget and the audit of the accounts of the National Registration Commission and the National Disciplinary Commission.
It directs, directs, controls and coordinates the action of the regional commissioners of the Government; it gives them all useful instructions.
The provisions of the above-mentioned ordinance of 19 September 1945 and those taken for its application 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 this chapter.
Each department or community referred to in section 35 constitutes one of the regional exchanges of the order of the accounting experts set out in section 28 of the order of September 19, 1945 referred to above.
For each of the departments and communities referred to in section 35, 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 set out in the order of September 19, 1945 referred to above and the arrangements made 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.
When the number of accounting experts in the department or community table does not reach twelve of the responsibilities assigned to the regional councils and regional boards of discipline of the order will be exercised by a departmental committee composed of:
(a) An active or honorary magistrate, president, appointed by the first president of the Court of Appeal; may be suppleed by another magistrate appointed under the same conditions;
(b) An employee designated by the Minister responsible for the economy;
(c) Members of the Order, elected for four years under the conditions set out in the order of September 19, 1945 referred to above and chapter I of title I of this decree on the basis of 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 vote, a member of the order.
The elected members of the committee are subject to full renewal every four years, on dates fixed by the Superior Council for the partial renewal of the regional councils of the metropolis.
The Chair may delegate his signature to one or more members of the committee for routine administrative acts.
The committee can only validly sit if it has at least two members present, including the chair. In the event of the equal sharing of votes, the president has a dominant voice.
The public authorities are represented at the departmental committee by a Government Commissioner whose designation and powers are regulated by the provisions of the above-mentioned Order of September 19, 1945 and this Order.
In disciplinary matters, the committee is seized directly by its chair. Disciplinary decisions of the departmental committee may be referred to the national disciplinary chamber either by the person concerned or by the Commissioner of the Government.
Decisions made by the committee on the applications for the table can be referred to the national committee of the table, either by the individual or by the Commissioner of Government.
Any candidate for the table who has referred a decision of the committee or departmental council to the National Table Committee or any member of the order who has appealed to the National Disciplinary Board may be represented by a person of his or her choice with those bodies, subject to the name of his or her representative in the month following his or her appeal.
The members of the order elected to the departmental committee each have a vote for the election of the members of the Superior Council.
All members of the departmental committee have the right to enter the departmental general assembly of the members of the order and the national congress of the councils of the order. However, those of these members registered in the order table are entitled to vote alone.
In the absence of accounting experts to perform the functions of censors at the departmental general assembly, they are removed.
For any appeal to the national authorities of the order of a person residing in the departments and communities referred to in section 35, the deadlines set out in the fourth paragraph of section 42 of the order of September 19, 1945 referred to above and in the first paragraph of section 192 of this Order shall be increased by one month.
In the communities of Saint-Barthélemy and Saint-Martin, until the intervention of the decree, referred to in article 37, concerning each of these communities, the professionals established or wishing to establish themselves continue to rise from the ordinal authorities of the department of Guadeloupe. The proceedings concerning them before these proceedings before the publication of this order shall continue until they are completed.
In these communities, professionals established on the date of publication of the Order and listed in the Order Table of the Department of Guadeloupe are registered in full right in the Order Table of each of these communities.
Applicants who hold either the bachelor's degree or a degree admitted to a bachelor's degree in the degree of accounting and management shall be admitted to the examinations of the degree of accounting and management, either a foreign title or diploma permitting access to higher education in the country of issue, or a title or diploma on a list fixed by joint decree of the minister responsible for higher education, advisory ministers responsible for the budget and the
The degree of accounting and management is issued to candidates who have met all of the following tests under the conditions set by joint decree of ministers responsible for higher education, budget and economy:
1° Introduction to the law;
2° Law of societies;
3° Social law;
4° Tax law;
5° Economics;
6° Corporate finance;
7° Management ;
8° Management information systems;
9° Introduction to accounting;
10° In-depth accounting;
11° Management control;
12° English applied to business;
13° Professional relations.
Candidates may also attend an optional foreign living language test.
The degree of accounting and management is also issued to candidates dispensed from certain tests pursuant to section 54 and who have met other diploma tests.
The degree of accounting and management is also issued to candidates who have obtained the validation of all tests as part of the validation procedure for the acquired experience. When the validation is partial, the grant of the degree can only be effected after the candidate has satisfied all the tests that have not been validated or exempted under the conditions set out in section 47.
Candidates who hold the degree of accounting and management, the degree of accounting and management, the degree of accounting and financial studies, a master's degree or a degree conferring the degree of master's degree issued in France or another Member State of the European Higher Education Area, or who are holders of titles or diplomas admitted to the degree of accounting and management by joint decree of the Minister
The higher degree of accounting and management is issued to candidates who have completed all of the following tests under the conditions set by joint decree of ministers responsible for higher education, budget and economy:
1° Legal, tax and social management;
2° Finance;
3° Management and management control;
4° Accounting and audit;
5° Management of information systems;
6° Oral economy testing partially in English;
7° Professional relations.
Candidates may also attend an optional foreign language test.
The higher degree of accounting and management is also issued to candidates dispensed from certain tests pursuant to section 54 and who have met other diploma tests.
The higher degree of accounting and management is also issued to candidates who have obtained the validation of part of the tests as part of the validation procedure for the acquired experience. The grant of the degree may only occur after the candidate has satisfied all the tests that have not been subject to a validation or exemption obtained under the conditions set out in section 51.
No dispensation may be granted for the tests of "legal, fiscal and social management" and "accounting and auditing".
Test dispensations may be granted:
(a) Holders of French diplomas or titles sanctioning graduate studies in legal, accounting, economic or management disciplines;
(b) To holders of foreign diplomas or titles deemed to be comparable to the French diplomas mentioned above by the advisory board for professional training of accounting experts.
The list of exemptions and diplomas or titles is set by joint decree of the Minister for Higher Education, the ministers responsible for the budget and the economy, after the advice of the Advisory Committee on Professional Training of Accountants.
Joint decrees of ministers responsible for higher education, budget and economy, taken after the advice of the advisory commission for professional training of accounting experts, set out the organizational modalities, content, duration, nature, coefficient and program of the certificate of accounting and management and higher degree of accounting and management as well as the amount of examination fees.
It consists of two national juries, one for the degree of accounting and management, the other for the higher degree of accounting and management.
The composition of each of these two panels is as follows:
(a) The Government Commissioner near the Higher Council of the Order of Accountants or his representative;
(b) A National Education Inspector appointed by the Minister responsible for higher education;
(c) Five teachers, including at least one teaching in masters "accounting, controlling, auditing", appointed by the Minister for Higher Education, after the advice of the Advisory Commission for Professional Training of Accountants;
(d) Two accounting experts appointed by the Higher Council of the Order of Experts, following the advice of the Advisory Commission for the Professional Training of Accountants;
(e) Two accounting experts on the list of auditors designated by the National Board of Auditors, following advice from the Advisory Board for Professional Training of Accountants;
(f) A Director of Accounting who holds a degree of accounting expertise, proposed by the Higher Council of the Order of Accountants, appointed by the Minister responsible for higher education, after advice from the Advisory Board for Professional Training of Accountants.
The president and vice-president of each of these juries are appointed to them by the minister responsible for higher education.
The subjects of the certificate of accounting and management and the higher degree of accounting and management are decided by the minister responsible for higher education on the proposal of each jury.
Academic or inter-academic examination boards, whose members are appointed respectively by the rector or rectors concerned, present to each national jury under the authority of which they are placed nominations for the rating of candidates for each of the tests.
Two members of each review panel shall assist with an advisory vote in the deliberations of each national jury.
Each national jury shall deliberate on the notes proposed by the review boards and finalize the notes.
The dates of the examination sessions are determined by order of the Minister for Higher Education.
Notes obtained by candidates for the examinations of the degree preparatory to the accounting and financial studies, the degree of accounting and financial studies and the degree of accounting and financial graduate studies may be taken into account at the applicant's request in accordance with the correspondence table annexed to this Order and in accordance with the conditions set out in the order for the organization of the examinations of the degree of accounting and management and the higher degree of accounting and management.
By derogation from section 53, candidates who have met the "law and accounting" test of the accounting and financial graduate degree are deemed to have met the "legal, fiscal and social management" and "accounting and audit" tests of the higher degree of accounting and management.
The degree of licence is conferred on the holders of the accounting and management degree.
The master's degree is conferred on the holders of the higher degree of accounting and management.
The degree of licence and master's degree is issued by the academy rector, on behalf of the State, along with the diploma that opens up right there. The grade mention is specified on the degree.
The degree of accounting expertise is awarded to candidates who, after completing a professional internship in accordance with the provisions of this Order, have successfully completed the examinations, including the professional regulation and ethics of the auditor and auditor, as well as the legal and contractual revision of the accounts and including the presentation of a memorandum.
I. ― An order of the Minister responsible for the economy, the security guard, the Minister of Justice, and the Minister responsible for higher education, taken after notice of the advisory committee provided for in section 78 of this Order, sets out:
(a) The nature, duration, content and coefficient of each test;
(b) Organization of trials;
(c) Conditions for the issuance of the accounting degree;
(d) The composition of the National Jury of Accounting Expertise, which includes professors or lecturers from universities and representatives of the profession.
II. ― The amount of registration fees for the examinations of the accounting degree is determined by joint order of the ministers responsible for the budget, economy and higher education.
III. – The Minister responsible for higher education sets out the dates and course of the examinations of the accounting degree.
Those who have successfully completed the certificate of fitness for the functions of External Auditor are eligible to register for the certificate of accounting expertise.
The accounting degree is also issued to candidates as part of the validation procedure for the acquired experience.
Candidates admitted to completing the professional internship referred to in the first paragraph of section 4 of the above-mentioned order of September 19, 1945 shall bear the title of an intern accountant and shall be registered as an intern accountant in the order of the auditors according to the provisions of sections 42 and 44 of this order.
The duration of this internship is three years. However, by a decision of the Regional Council of Order, this period may be reduced by one year for candidates justifying a professional experience of at least three years in legal, accounting, economic or management fields and under the conditions established by the rules of procedure of the order of the experts-comptables provided for in section 60 of the above-mentioned Order of September 19, 1945.
The internship is complete in time. However, under the conditions established by the rules of procedure of the order of the experts-comptables, the weekly duration may be reduced to fifteen effective hours by decision of the regional board of the order of the experts-comptables. Trainees performing their part-time internship may be subject by the Regional Board of Order to one or more complementary years, up to three years.
The duration of the internship is reduced by two years for persons who have completed their entire course of accountancy, but whose completion certificate has become null and void, under the conditions provided for in the last paragraph of section 75 of this decree.
Candidates who justify the possession of the graduate degree governed by the Decree No. 81-537 of 12 May 1981 or higher degree in accounting and financial studies or higher degree in accounting and management.
Candidates who have validated, by examination, dispense, deferral of note(s) or validation of the acquired experience, at least four of the seven mandatory examinations of the higher degree of accounting and management. If the higher degree of accounting and management is not obtained after the first two years of the internship, the internship is suspended for a maximum of three years. Upon graduation, the internship may resume for the remaining period.
If the higher degree of accounting and management is not obtained during the three years of suspension of the internship, the internship period already completed is not validated.
The course is carried out in France with a natural or legal person who is a member of the order of the experts-comptables, under the responsibility of an internship master approved by the regional board of the order under the conditions fixed by the rules of procedure of the order of the experts-comptables.
The internship may also be performed with an employee accountant of an association of management and accounting authorized to practise the profession of an expert accountant under sections 83 ter and 83 quater of the order of September 19, 1945 referred to above. In this case, the management and accounting association shall designate, to ensure the co-mastery of the course, an expert-comptable internship master approved by the regional board of the order under the conditions provided for in the first paragraph.
The Regional Board of Order ensures that the internship is conducted with persons offering sufficient guarantees for the training of the trainee.
By derogation from section 69, a maximum of one year may be completed, on the authorization of the Regional Council of the Order of Accountants, in France or abroad, with any other person allowing the trainee to acquire a practical experience relating to the exercise of the accounting expertise, under the conditions established by the rules of procedure of the order of accountants.
By derogation from sections 69 and 70, the internship may be completed in part or in whole, after approval of the Regional Council of the Order of Accountants, under the following conditions and in accordance with the terms set out in the Rules of Procedure of the Order of Accountants:
(a) Either, in the case of residents of an overseas community or New Caledonia, or of nationals of French-speaking States whose list is fixed by order of ministers responsible for foreign affairs, higher education and the economy, in an accounting firm with a person exercising in the territory concerned or in the country of origin of the trainee and holder of a diploma of French accounting or a comparable qualification
(b) Either, in another Member State of the European Union, a professional permanently exercising a profession comparable to that of an expert accountant in France, whose list is attached to the rules of procedure of the order of the accounting experts and responsible for the production and authentication of the annual accounts.
The course consists in the execution of professional work completed by training actions whose content, organization and modalities of implementation are decided by the Higher Council of the Order of Accountants.
The entire program is part of an individual training plan that takes into account the diversity of the expert account's missions.
The procedure for the organization, conduct and control of the internship shall be determined by the rules of procedure of the order of the experts-comptables, on the proposal of its superior council and after the advice of the advisory board for the professional training of the experts-comptables provided for in article 78 of this decree.
These regulations include:
(a) Conditions of access to the internship;
(b) The duration of the internship;
(c) The terms and conditions for listing in the table of experts-comptables trainees;
(d) The nature and weekly duration of professional work;
(e) Full or partial validation of the internship;
(f) The conditions of extension, suspension, invalidation of the internship;
(g) The conditions for the control of the internship and the delisting of the interns accountants of the table;
(h) The conditions for the extension of the validity of the internship certificate;
(i) The conditions for the co-mastery of the internship provided for in the second paragraph of Article 69;
(j) The number, content and modalities for organizing and implementing training actions.
At the request of the trainee, the internship may be suspended for up to two years.
By decision of the Regional Council for the Order of Accountants and under the conditions provided for in the Rules of Procedure of the Order of Accountants, the internship may be extended for up to two years. It may, under the same conditions, be invalid in the event of a serious failure of the trainee to his or her obligations.
The decisions of the Regional Council of Order referred to in this section and section 67 may be appealed, within one month of their notification, to the National Committee of the Table under the conditions set out in sections 42 and 44 of the above-mentioned Order of September 19, 1945 and the rules of procedure of the Order of Accountants.
The examination of the course is carried out by the Regional Board of Order in accordance with the terms and conditions established by the rules of procedure of the order of the accounting experts.
At the end of the internship, the Regional Council, which appreciates the manner in which the trainee has fulfilled his or her obligations, may:
(a) Issue the certificate required to register for the degree of accounting expertise;
(b) Either, in consideration of insufficient quality of work or lack of attendance, refuse this certificate for all or part of the internship.
Upon completion of the internship and after issuance of the certificate punishing the end of the internship or the final refusal of the certificate of the internship, the experts-comptables interns are removed from the table under the conditions established by the rules of procedure of the order of the experts-comptables.
Applicants have a period of six years after the date of issuance of the internship certificate to obtain the accounting degree. Beyond this period, the certificate of completion of the internship becomes obsolete. The rules of procedure of the order of the accountants determine the conditions under which this period may be extended for an additional two years.
Interns accountants are not members of the order.
However, they are subject to its monitoring and disciplinary control. The penalties for professional misconduct committed by law enforcement officials are applicable to them.
The deletion of the table on disciplinary grounds results in the final prohibition of being enrolled in the internship in any electoral district.
Holders of the accounting degree wishing to perform the functions of External Auditor must have completed two thirds of their internship with a person authorized to exercise the legal control of accounts under the conditions established by theArticle R. 822-4 of the Commercial Code.
The internship conducted under the conditions provided by theArticle R. 822-4 of the Commercial Code with a person authorized to exercise the legal control of the accounts but without having an internship master approved by the regional board of the order of the experts-accounters is taken into account in calculating the duration of the course of accounting expertise for a maximum of two years, provided that the graduate degree of accounting and financial studies or the higher degree of accounting and management.
An advisory committee for professional training of accountants is established with the minister responsible for higher education. It is consulted on all issues relevant to the training of experts and accountants, including:
(a) Regulation and examination programs;
(b) Exemptions from the degree of accounting and management and the higher degree of accounting and management;
(c) The provisions of the rules of procedure of the order of the accounting experts referred to in Article 73.
In addition, sitting in restricted training in accordance with Article 98 of this Decree, it issues an opinion on foreign titles or diplomas presented by candidates for registration in the table of the Order of Accountants under Articles 26 and 27 of the above-mentioned Order of September 19, 1945.
The Advisory Commission for Professional Training of Accountants is composed of:
1° The Director of Higher Education, President, or his representative;
2° From the Government Commissioner to the Higher Council of the Order of Accountants, Vice-President, or his representative;
3° Chairs of the Juries of the Accounting and Management Diploma, the Higher Degree of Accounting and Management, and the Certificate of Accounting Expertise;
4° A National Education Inspector General, appointed by the Minister for Higher Education;
5° a representative of the minister responsible for higher education;
6° Two representatives of the Minister responsible for the economy;
7° A representative of the Seal Guard, Minister of Justice;
8° A representative of the Minister for Foreign Affairs;
9° The President of the Higher Council of the Order of Accountants or its representative, as well as four Accountants, including two appointed by the Higher Council of the Order of Accountants and two also registered as External Auditor appointed by the National Board of Auditors;
10° A graduate of accounting expertise with accounting or financial responsibilities in a non-ordered business, designated by the Higher Council of the Order of Accountants;
11° The President of the National Board of Auditors or his representative;
12° Of five teachers appointed by the Minister for Higher Education, at least two of whom teach in master's degree "accounting, control, audit", appointed on the proposal of the Advisory Commission for Professional Training of Accountants, and another teacher at the National Institute of Economic and Accounting Technology.
Applicants who hold the completion certificate as of July 1, 2010 have a six-year period from that date to obtain the accounting degree. Beyond this period, the certificate of completion of the internship becomes obsolete.
Candidates who have completed the professional course of the accounting degree under an earlier regime and who would therefore not have followed the training actions set out in sections 72 and 73 can only obtain the validation of their internship if they complete it by training actions organized by the Conseil Supérieur de l'ordre in the conditions fixed by the rules of procedure of the order of the accounting experts.
Internship periods under the plan established by the Decree No. 81-536 of 12 May 1981 relating to the graduate degree of accounting shall be taken into account by the Regional Board of the Order of Accountants for the completion of the internship period referred to in section 67.
The order in section 64, I, specifies the conditions for the application of sections 80 to 82.
The persons referred to in section 7 bis of the above-mentioned ordinance of September 19, 1945 and aged forty years may apply for the authorization to register as an accountant when they justify fifteen years of activity in the execution of organizational work or revision of accounting, of which five years at least in functions or missions involving the exercise of significant administrative, financial and accounting responsibilities.
The persons referred to in the previous article shall apply, together with any relevant justifications, to the Commissioner of the Government at the regional board of the order of the exchange of their domicile.
After ensuring that the file is complete, the Commissioner of the Government delivers it.
The application shall be submitted to a commission established within the jurisdiction of each regional council within the maximum period of six months from the date of receipt.
The regional commission provided for in the previous article is composed of:
(a) From the Commissioner of Government to the Regional Council of Order, President;
(b) A representative of the Minister for Education;
(c) A representative of the Minister responsible for the economy;
(d) Two accounting experts appointed by the Regional Council;
(e) Two employees who perform accounting functions and belong to senior executives of industrial or commercial enterprises appointed by order of the Minister responsible for the economy.
Apart from the Chair, each incumbent member may be replaced by one or more alternate members designated under the same conditions.
The decisions of the regional commission are notified to the candidates and to the president of the regional board of order by registered letter with notice of receipt within ten days of the commission's deliberation.
The decisions of the regional commission may, within the month following the receipt of the notification referred to in the preceding article, be appealed to a national commission composed of:
(a) From the Commissioner of Government to the Higher Council of Order, President;
(b) Two representatives of the Minister responsible for education;
(c) Two representatives of the Minister responsible for the economy;
(d) Three Accountants appointed by the Higher Council of Order;
(e) Of three employees who perform accounting functions and belong to senior executives of industrial or commercial enterprises appointed by order of the Minister responsible for the economy.
Apart from the Chair, each incumbent member may be replaced by one or more alternate members designated under the same conditions.
The appeal referred to in the first paragraph may be appealed by the candidate, the president of the Regional Order Council and the Commissioner of the Government to this Council. In the latter two cases, the appeal is communicated to the candidate, who is in a position to make his or her observations useful.
The decisions of the national commission are motivated.
Persons appointed to serve as senior officials in the commissions set out in sections 86 and 88 of this decree and may not apply for the purposes of section 7 bis of the order of September 19, 1945 referred to above while they are part of these commissions.
The regional commissions and the national commission may designate a rapporteur selected from or outside their members.
Instruction of applications takes place in the case of candidates.
However, the Commissioners may proceed to the hearing of the candidates and collect any information that appears to them to be useful in assessing their professional experience.
The regional commission is validly deliberated when four of its members are present and the national commission is present when seven of its members are present.
Admissions for the benefit of Article 7 bis of the above-mentioned Order of September 19, 1945 are decided by the commission by a majority of the members who compose it and not of the only members present.
If this majority is not reached and if at least half of the members present have spoken in favour of admission, a new deliberation is immediately taken. The commission then decides by a majority of the members present. In the event of equal sharing of votes, the application is considered rejected.
The decisions of the National Commission shall be notified to the candidate and to the President of the High Council of Order, by registered letter with notice of receipt, within ten days after the deliberation of the Commission. This letter mentions the avenues and deadlines for appeal.
The decisions of the national commission may be appealed to the administrative court by any person who has an interest in acting, in particular by the Commissioner of the Government to the Higher Council of Order and by the President of that Council, appointed to that effect by that Assembly or its Standing Committee.
Persons whose jurisdiction has been recognized must, within four years of the notification of the decision, request their registration in the table, subject to the conditions referred to in 2°, 3° and 5° of II of Article 3 of the aforementioned Order of 19 September 1945. After this period, they must submit a new application to benefit from the provisions of section 7 bis of this order.
The persons listed in the order table pursuant to Article 7 bis of the order of September 19, 1945 referred to above have the right to bear the title of accountant registered in the order table to the exclusion of any other title or professional name relating to the exercise of this activity.
The persons intending to avail themselves of the provisions of section 26 of the above-mentioned order of 19 September 1945 must apply to the table of the order of the auditors to the Conseil Supérieur de l'ordre, together with a record in which the following documents are listed:
1° The documents establishing their civil status, nationality and domicile;
2° Documents to verify that they meet the requirements that are required by the provisions of 1° or 2° of I of Article 26 of the above-mentioned Order of 19 September 1945, such as copies of certificates of professional competence or expertise or of the training title that gives access to the profession of an expert accountant;
3° A document or attestation from the authorities of the country of the national attesting that the candidate meets the conditions set out in 2° and 3° of Article 3 of the order of 19 September 1945 referred to above;
4° A document or certificate, if any, from a bank or insurance company of a Member State of the European Union or another State Party to the Agreement on the European Economic Area, establishing that the applicant is insured against the financial risks associated with professional liability in accordance with the requirements of Article 17 of the above-mentioned Order of 19 September 1945. To this end, the nature of the insured benefits and the annual amount of the insured insurance guarantees must be mentioned. This amount must be in relation to the insurance obligation imposed on members of the order set out in sections 134 to 140 of this Order.
The documents produced are accompanied, if any, of their translation into the French language by a sworn translator or authorized to intervene with the judicial and administrative authorities of a Member State of the European Union or another State Party to the agreement on the European Economic Area.
Records established pursuant to the preceding article shall be transmitted by the Conseil supérieur de l'ordre to a limited training of the advisory board for the professional training of the accountants provided for in Article 78, composed as follows:
1° The Director of Higher Education or his representative, President;
2° The Government Commissioner near the Higher Council of the Order of Accountants or his representative;
3° The President of the Higher Council of the Order of Accountants or his representative, as well as three Accountants appointed by the Higher Council of the Order;
4° Three members selected by the Minister for Higher Education among the five teachers who are members of the Advisory Committee for Professional Training of Accountants.
The Conseil supérieur de l'ordre acknowledges receipt of the applicant's file within one month of its receipt and informs, if any, of any missing documents.
For each file, the limited training of the advisory commission for the training of experts-comptables issues an opinion that addresses the following points:
1° If the professional justifications produced meet the requirements of 1° or 2° of I of Article 26 of the order of 19 September 1945 referred to above;
2° If the person concerned is to undergo the suitability test provided for in II of the same article, taking into account his or her initial training and professional experience; if so, the commission shall indicate the subjects on which the person must be questioned.
The reasoned notice of the commission must be sent to the interested party within three months of the submission of its complete file.
Persons who wish to obtain the authorization provided for in section 27 of the above-mentioned order of 19 September 1945 shall apply to the Higher Council for the Order of Accountants, together with the following documents:
1° Documents that establish the civil status, nationality and domicile of the applicant;
2° A copy of the French degree of accounting expertise or of the foreign diploma whose interests are intended to prevail; in case of doubt on the validity of this copy, the Higher Council of the order of the experts-comptables may request the production of the original of this degree, by reasoned letter addressed under recommended fold with request for a notice of receipt.
The documents produced must include, where appropriate, a translation into the French language by a sworn translator or authorized to intervene with the judicial and administrative authorities of a Member State of the European Union or a State Party to the agreement on the European Economic Area. When the file is complete, a receipt of the application is issued.
Applications submitted by persons who are eligible for a diploma other than the French degree of accounting expertise are submitted for advice by the Conseil Supérieur de l'ordre à la formation restrictede de la commission consultative pour la formation des experts-comptables prévue à l'article 98.
For each application, the notice of the restricted training shall be as to whether the foreign diploma may be judged at the same level as the French degree of accounting expertise and, if so, indicate the subjects in which the individual must, in the light of his or her initial training, be questioned during the fitness examination provided for in section 27 of the above-mentioned order of September 19, 1945.
The Ministers responsible for the budget and the economy shall, after the Minister of Foreign Affairs' advice and advice of the Higher Council of the Order of Accountants:
1° The list of persons who benefit from the requested authorization;
2° The list of persons who are allowed to pass the aptitude test referred to in the second paragraph of section 27 of the order of 19 September 1945 referred to with the indication for each of them of the materials in which it must be interrogated in the light of its initial training.
Each interested person receives notification of the decision, by registered letter with a request for a notice of receipt, within six months of the receipt of the request.
The list of materials on which the suitability test provided for in sections 26 and 27 of the above-mentioned order of 19 September 1945 is prepared by joint decree of ministers responsible for higher education, budget and economy. The procedure for organizing this test shall be determined by the same order.
Any person intending to avail himself of the provisions of section 26-1 of the order of 19 September 1945 referred to above shall send to the Conseil supérieur de l'ordre des experts-comptables a written statement accompanied by the following documents:
1° A document that demonstrates its nationality, civil status and domicile;
2° A certificate certifying that it is legally established in a Member State of the European Union, that it exercises the accounting expertise and that it does not apply to the date on which this certificate is issued any prohibition even temporary to exercise;
3° proof of his professional qualifications;
4° When the accounting expertise is not regulated in the applicant's country of origin, the evidence by any means that it has exercised the accounting expertise for at least two years in the previous ten years.
The applicant may provide this statement by registered letter with acknowledgement of receipt, by filing against receipt or electronically to the High Council.
Based on the documents received, after ensuring that the file is complete, the Superior Council shall forthwith transmit copies to the Regional Council in which the first service delivery is to be performed.
Persons wishing to establish a management and accounting association on the basis of Article 7 ter of the above-mentioned Order of September 19, 1945 must submit their application by registered letter with notice of receipt to the National Registration Commission, together with the following supporting documents:
(a) A copy of the statutes, including the quality and number of founding members and, where appropriate, a copy of the rules of procedure;
(b) The certificates referred to in Article 107 of this Order to establish that the directors and directors of the Association are in good standing in respect of their tax and social obligations;
(c) A list of members on the day the application was filed, for associations that do not benefit from the provisions of section 83 of the order of September 19, 1945 referred to above;
(d) A copy of the insurance contract provided for in Article 17 of the above-mentioned Order of September 19, 1945;
(e) A copy of the statement to the prefecture of the creation of the association or subsequent statutory amendments;
(f) A report on the human and material resources that will be implemented in the various locations of the future management and accounting association to ensure its missions.
In order to justify, in accordance with the provisions of Article 7 ter of the above-mentioned Order of September 19, 1945, having fulfilled their tax and social obligations, persons who run or administer a management and accounting association shall produce to the national registration board one or more documents issued, upon their request, by the tax administration and by the competent administrations and bodies in social matters, attesting that they are up-to-date statements and payments that are binding on them.
The certificate issued by the tax administration also specifies whether the persons concerned are not subject to the measures provided for in the tax administrationArticle 1750 of the General Tax Code or have not been the subject of a tax fine imposed by a court or a tax penalty imposed by the administration of taxes for fraudulent maneuvers over the past five years.
A decree of Ministers responsible for the economy, social security and agriculture sets out the list of competent authorities and bodies to issue the above-mentioned certificates.
The certificates referred to in section 107 must be produced at the time of the application for registration of the management and accounting association, in the event of a change of officer or administrator and upon request of the national registration board.
Persons who submit their applications on the basis of Article 7 ter of the order of September 19, 1945 referred to above shall pay to the National Registration Commission the fees for which the amount is set out in the rules of procedure of that Commission.
After ensuring that the file is complete, the president of the National Registration Commission issues the application without delay.
When the management and accounting association seeks to benefit from the authorization regime provided for in theArticle 1649 quater L of the General Tax Code, the President of the National Registration Commission shall inform the Commissioner of the Government of Canada to the Regional Council of the Order of Accountants in whose jurisdiction the Management and Accounting Association requests its registration and sends a copy of the certificates referred to in section 107 of this Order.
After reviewing these certificates, the Government Commissioner issues a favourable or unfavourable opinion on the registration of the management and accounting association.
The National Registration Commission established by Article 42 bis of the above-mentioned Order of 19 September 1945 is composed of:
(a) A President appointed by joint decree of ministers responsible for the budget and the economy;
(b) Four elected members, members of the Higher Council of the Order of Accountants;
(c) Four qualified personalities designated by the representative federations whose list is fixed by the joint decree of ministers and the economy referred to in Article 49 bis of the order of September 19, 1945 referred to above.
An alternate chair and alternate members shall be appointed under the same conditions.
The Secretariat of the National Registration Commission is provided by the Higher Council of the Order of Accountants.
To assess compliance with the conditions for graduation, the National Registration Commission may appeal to the Minister responsible for higher education and the Minister responsible for agriculture as necessary.
The President may designate one or more rapporteurs, chosen from or outside of the members.
The National Registration Commission is validly deliberating when five of its members are present.
Its decisions are taken by a majority vote. In the event of equal sharing of votes, the president's voice is preponderant.
The Committee adopted its rules of procedure.
The instruction shall take place in the light of the evidence provided for in Article 107.
The National Registration Commission may proceed to the hearing of the candidate or his or her representative and collect any information that appears to him or her to be relevant to the assessment of his or her application.
However, a decision to reject may only intervene if the person concerned has been previously heard or duly called.
The commission shall render its decision within three months of the grant of the receipt referred to in section 109 by the chairman of that commission.
This period may be interrupted for a maximum of three non-renewable months for further investigations after informing the candidate by registered letter with notice of receipt.
If the decision has not taken place on the expiry of this period, the National Registration Commission may be deferred to the applicant's request by registered letter with notice of receipt. The file is then forwarded without delay to the National Committee of the Table by the President of the National Registration Commission.
The decision of the National Registration Commission is notified by registered letter with notice of receipt to the candidate, the Commissioner of Government, the President of the Higher Council of the Order of Accountants. It is also to the relevant regional council and the Commissioner of the Government near this council, under the conditions set out in section 119.
The chart of the order of experts-comptables is divided into eight sections, followed by three lists:
1° The section of experts-accounts, individuals exercising their profession independently;
2° The section of the experts-accounts, natural persons exercising their profession as an employee;
3° The accounting companies section;
4° The section of companies involved in accounting expertise;
5° The section of the interns accounts experts;
6° The Honorary Accounts Expert Section;
7° The section of persons and companies authorized to practise the professions of an expert accountant, under the conditions set out in article 26 of the order of 19 September 1945 referred to above;
8° The section of persons who may exercise temporarily and occasionally the profession of an expert accountant in France under their title of origin pursuant to article 26-1 of the order of 19 September 1945 referred to above;
9° The list of management and accounting associations;
10° The list of employees of management and accounting associations authorized to carry out the accounting activity on the basis of section 83 ter of the above-mentioned order of September 19, 1945;
11° The list of employees of management and accounting associations authorized to exercise the activity of accounting expertise on the basis of section 83 quater of the order of September 19, 1945 referred to above.
The registration in one of the sections or lists of the electoral district table gives the right to practise the profession throughout the national territory, with the exception of the specific situation of the intern accountants experts and honorary accountants.
Listing in the table is requested by the regional board of the order in which the candidate is personally established and, in the case of a corporation, in the region where the candidate has its head office.
The application for registration in the sections and lists of the table must be accompanied by the evidence that the interested party meets the conditions set out in II of section 3 of the order of September 19, 1945 referred to above. It is issued a receipt of the application, a copy of which is addressed to the Government Commissioner.
In accordance with provisions of Article 776 of the Code of Criminal Procedure, the Regional Council requests communication of Bulletin No. 2 under section 775 of the same code.
The Commissioner of the Government conducts a moral investigation of the person's fiscal behaviour, including his or her status with respect to declarative obligations and payment. It shall forward this investigation to the Regional Council of the Order of Accountants, together with its favourable or unfavourable opinion to the registration of the Interested.
A decision to reject may only intervene if the person concerned has been previously heard or duly called.
If the decision of the Regional Council has not taken place on the expiry of a three-month period from the date of issue of the recipient, the Regional Council shall be deferred and the file shall be forwarded immediately to the National Committee of the Table by the Commissioner of Government. The National Table Committee may also be seized by the applicant for registration.
The decisions of the regional councils and those of the National Table Committee must be notified within ten frank days to the candidate, the Commissioner of the Government and, where appropriate, the relevant regional council.
The development of the lists referred to in 9°, 10° and 11° of Article 114 is within the competence of the National Registration Commission.
Upon notification of the National Registration Commission, the regional council of the electoral district where the association has its headquarters or a secondary office shall immediately register the management and accounting associations.
Persons whose candidature has been the subject of a favourable decision of the National Registration Commission on the basis of Article 83 bis of the above-mentioned Order of September 19, 1945 shall be registered, upon notification of the National Registration Commission, in the order table as an expert accountant. This notification comes when the individual justifies that he or she will be an expert accountant as an employee of a management and accounting association.
The person whose application was the subject of a favourable decision of the National Registration Commission on the basis of articles 83 ter or 83 quater of the order of September 19, 1945 referred to above shall be registered, upon notification of the National Registration Commission, following the table, on the list of employees of management and accounting association authorized to practise the profession of accounting expert, prepared by each regional council. This notification comes when the person concerned justifies his or her quality as an employee of the management and accounting association resulting from the transformation of the authorized and authorized management centre that has submitted his or her application.
The Regional Council shall make such registrations without delay.
With respect to the persons referred to in Article 83 quater mentioned above, their registration is valid only as long as they are in function within the management and accounting association for which their registration has been sought. It ends as long as they cease their functions within the management and accounting association.
Individuals are classified in the sections and lists of the table of each regional electoral district, by department and alphabetical order, with an indication of their professional address and of the year of their registration in the table or following.
Legal persons are classified, on the list of their regional electoral district, by department and alphabetical order, with an indication of their social reason or name, the address of their headquarters and the year of their registration in the table.
Persons whose candidature has been the subject of a favourable decision of the National Registration Commission, on the basis of articles 83 bis, 83 ter or 83 quater of the order of September 19, 1945 referred to above, are classified on the table or as a result of their regional electoral district, by department and alphabetical order, with an indication of their professional address and the year of their registration on the table.
Interns accountants are classified in the chronological order of their admission.
However, where specific circumstances warrant, the regional council may decide that the classification by department will be replaced by a single classification for the entire region or for several departments of the region.
Unless it is registered pursuant to section 26-1 of the above-mentioned September 19, 1945 order, where a professional or a company has one or more offices whose management is provided on-site and permanently by a member of the order exercising as an employee or a member of a corporation recognized by the order, he or she is also registered for that or those offices in the table of the respective exchanges. These offices are the subject of a separate reference.
The same is true when a management and accounting association has one or more permanent offices open to its members in which the supervision of the work is ensured on a regular and effective basis by a member employee of the order, an employee authorized to practise the profession of an expert accountant registered after the table of the same exchange or of employees previously designated as accountants of an approved and qualified management centre in the frameworkArticle 1649 quater D of the General Tax Codeexercising effectively and regularly within the said association.
This registration must be requested by the Management and Accounting Association to the National Registration Commission.
Upon notification of the national registration board, the regional board of the electoral district in whose jurisdiction the office(s) referred to in the preceding paragraph shall, without delay, proceed to the registration of the management and accounting association in the table to that electoral district. These offices are the subject of a separate reference.
When the management and accounting association is already registered, the registration of a newly created secondary office must be requested from the regional council to which it depends.
In case of difficulty, the application for registration is submitted to the National Registration Commission.
In the event that a member of the order transfers his or her office to another regional electoral district, his or her registration is transferred to the table of the new electoral district to which he or she is dependent.
Similarly, in the event that a management and accounting association moves its headquarters to another regional electoral district, it advises the National Registration Commission, which informs the regional councils concerned with the transfer. Its registration is then transferred to the list of the new electoral district on which it depends.
In the event that a professional registered in the table or as a follow-up wishes to exercise in a regional electoral district other than that in which he or she is registered, he or she must notify the regional council of that electoral district in advance.
In each regional electoral district, the order table and its suite are made available to the public at the headquarters of the regional council and are published on the website of the council.
The list of management and accounting associations and those of their employees are also made available to the public at the headquarters of the National Registration Commission.
Any natural or legal person listed in the table or as a result who, by application of the regulations in force, in particular tax, is subject to a temporary or final ban on the exercise of his or her profession is, as the case may be, suspended or terminated by office of the electoral district table in which he or she is listed.
Any member of the order, employee or non-employee, or employee authorized to exercise on the basis of the provisions of sections 83 ter and 83 quater of the order of September 19, 1945 referred to above may apply to be temporarily omitted from the table or its continuation. The request to the Regional Council, by registered letter, with a request for a notice of receipt, must be motivated and, in particular, the new activity that the interested party wishes to exercise. It indicates the date on which it intends to discontinue the practice of accounting expertise.
The procedure for the examination of the application is that provided for in sections 42 and 44 of the above-mentioned order of 19 September 1945 and in section 116 of this Order relating to the applications for registration in the table.
The omission will be granted only when the person concerned has terminated the contributions he or she is personally held under the social security regimes that are applicable to him and justified by a continued coverage of his or her professional civil liability.
The refusal of the table can only be pronounced if the boards of the order consider that the new activity of the professional or his behaviour is likely to affect the honour of the order and his morality.
The person concerned has the power to undertake his or her new activity, even if the decision of the Board of Order has not yet taken place, provided that he or she informs the Regional Council at least eight days in advance by registered letter with a request for notice of receipt to be up-to-date with professional and social security contributions to which he or she is personally held and to cease his or her activity as an accountant.
The failure of the table may not have the effect of subtracting the person concerned from the disciplinary proceedings with respect to the actions he has previously committed; the same is true when the individual is in the situation provided for in the preceding paragraph. As of the day on which the acceptance of his application became final has been notified, the interested party is no longer subject to the discipline of order or its rules. In his own name, he cannot exercise the profession of an expert accountant, or make use of the titles of an expert accountant or an employee authorized to practise the profession of an expert accountant.
However, the rules of procedure of the order determine the conditions under which it may continue, on its application, to benefit from certain special benefits related to the listing or continuation of the table. The interested person may, when he wishes, and if he meets the necessary conditions at that time, obtain his reinstatement to the table or thereafter within the limits set out in sections 83 ter and 83 quater of the order of September 19, 1945 referred to as the exercise structure.
In this case, it does not have to justify again the technical competence that was recognized to it during the initial registration.
Management and accounting associations that wish to be permanently or temporarily omitted from the list provided for in the 9th of Article 114 inform the National Registration Commission by registered letter with notice of receipt. The commission shall decide and advise the interested regional council so that it may proceed with the withdrawal of the association from the list.
The omission will be granted only when the association has sold the contributions it is personally held under the social security regimes that are applicable to it and justified on a continuous basis of its professional civil liability.
The failure of the table may not have the effect of subtracting the management and accounting association from the disciplinary proceedings with respect to the actions of which it has previously committed.
As of the day on which the acceptance of his application became final was notified, the association is no longer subject to the discipline of order or its rules. It cannot exercise in its own name under its responsibility the activity of accounting expertise or make use of the title of management and accounting association.
The association may, when it wishes, obtain its re-registration following the table.
Any natural or legal person inscribed in the table or as a follow-up who, for two years, consecutive or non-consequential, during the last ten years and without valid reason, has not paid all of its annual contributions or professional contributions, as well as any contributions to which it is personally held under the social security regimes that are applicable to it or that does not justify the continued coverage of its professional civil liability from the date of its performance.
After two unsuccessful appeals to one month of interval, the second by registered letter obligatoryly containing the text of this article is removed from the table.
Any natural or legal person who no longer meets the conditions required to be included in the table shall be removed from the table and the same procedure shall, however, be subject to matters that affect probity and honour, which fall under the disciplinary procedure.
When a decision is taken by a regional board of the order of the experts and accountants or an application for registration in the table is forwarded to it under the conditions set out in section 116, the national committee of the table shall consist of:
1° A President appointed by the Seal Guard, Minister of Justice, among the judges of the Courts of Appeal;
2° Four accountants elected by the Higher Council of the Order among its members for a period equal to their terms of reference in this Council.
An alternate chair and alternate members shall be appointed under the same conditions.
The election of the members of the Higher Council of Orders to serve on the National Committee of the Table shall be held by secret ballot. It is acquired in the first round by an absolute majority of the votes of the members of the Superior Council present. If a second round is necessary, the relative majority is sufficient. On the equal footing, the oldest is elected.
In addition to cases of death or resignation, members who are no longer a member of the Superior Council or have been subject to disciplinary action cease to be on the National Committee of the Table. For the remainder of their term of office, the replacement of the missing members shall be carried out under the conditions for their election.
When a decision of the National Registration Commission is taken, the National Committee of the Table sits in an expanded training including, in addition to the President and the four accounting experts mentioned in section 126 of this Order, four representatives of the management and accounting associations designated, for a period of four years, by the Minister responsible for the economy after notice of the federations referred to in section 49 bis of the order of September 19, 1945 referred to above.
In the event of termination of their functions, such representatives shall be replaced, for the remaining term of office, under the conditions set out above.
Alternate members are appointed and replaced under the same conditions.
The functions of a member of the National Committee of the Table are incompatible with those of a member of the National Registration Commission.
One of the members of the National Table Committee designated by the Chair reports the case after gathering the necessary information.
The National Table Committee is only valid if at least half of its members are present.
The decisions of the National Table Committee shall be taken by a majority of the members present. In the event of equal sharing of votes, the president's voice is preponderant.
The members of the National Committee of the Table shall refrain from taking part in a deliberation if they fall within one of the causes of recussions set out in Article L. 111-6 of the Code of the Judicial Organization.
The National Table Committee, when deciding on the applications referred to in section 106, must decide within six months of receiving the recommended letter referred to in the third paragraph of section 113 or the appeal made by the candidate.
This period may be interrupted for a maximum of three non-renewable months for further investigations after informing the candidate by registered letter with notice of receipt.
The decision of the National Table Committee is notified under the conditions set out in section 113. It is also at the National Registration Commission.
The maximum number of employed accountants, including a member of the order, a natural person or an employee of a management and accounting association authorized to practise the profession under sections 83 ter or 83 quater of the order of September 19, 1945 referred to above, may use the services, directly or indirectly, is set at fifteen.
The maximum number of employee accountants whose services can be used, directly or indirectly, by a member company of the order is fixed to fifteen times the number of members of the associated or employed order, exercising effectively and regularly within that company.
The maximum number of employee accountants whose services may be used, directly or indirectly, by a management and accounting association is fifteen times the number of members of the order or employees authorized to practise the profession under sections 83 ter or 83 quater of the order of September 19, 1945 referred to above, exercising effectively and regularly within that association.
However, where in management and accounting associations, the number of employed accountants exceeds fifteen, this ratio is considered to be met if, in addition to an accounting expert or employee authorized to practise the profession, the employed accountants are supervised by one or more previously designated employees as accountants of an authorized management centre and authorized in the context of the authorization provided for in theArticle 1649 quater D of the General Tax Code, exercising effectively and regularly within the said association. In this case, the maximum number of employees likely to be supervised by an employee previously designated as accountants of an authorized management centre and authorized under the authorization provided for in theArticle 1649 quater D of the General Tax Code is also fixed at fifteen.
To assess this ratio, it is necessary to take into account the only employees who participate in the implementation of the missions defined in paragraphs 1 to 5 of Article 2 of the above-mentioned Order of 19 September 1945.
The number of professionals in the accompanying accounting expertise and employee accountants referred to in the preceding paragraphs is estimated from a full working time or its equivalent, being specified that the number of employees working part-time will not exceed twice the maximum number of employees working full-time, likely to be supervised, according to the limit set out in the first three paragraphs of this section.
Accountants and law firms and management and accounting associations are required to report, by the end of the first quarter of each year, to the regional council on which they depend, the names, professional qualification, address and duration of employment of the persons referred to in section 132 whose services they used during the previous year.
The Regional Council shall send to the National Registration Commission information relating to the management and accounting associations of its electoral district.
The parties to the contract referred to in the first paragraph of Article 17 of the above-mentioned Order of 19 September 1945 set the amount of guarantees and deductibles. Deductibles are not enforceable to third parties.
The regional boards of the order of the accounting experts ask the persons mentioned in the first paragraph of section 17 of the above-mentioned order of 19 September 1945 listed in their jurisdiction to justify the subscription of the insurance contract referred to in the same paragraph.
However, with respect to management and accounting associations, it is the responsibility of the national registration board to ensure compliance with the insurance obligation provided for in the first paragraph of Article 17 above and to request any justification for the subscription of the said insurance contract.
The certificates issued by insurance organizations, which have been issued for less than three months during their production, state that the insurer has complied with the legal and regulatory requirements in force in France.
The regional councils or the national registration board shall, at their request, communicate to the clients or members of the persons mentioned in the first paragraph of section 17 of the above-mentioned order of September 19, 1945, the name of the insurer and the number of the insurance policy guaranteeing the professional.
The amount of insurance coverage provided by the persons mentioned in the first paragraph of Article 17 of the Order of 19 September 1945 referred to in the same paragraph shall not be less, by insured, than five hundred thousand euros per claim and one million euros per insurance year. The parties may agree on more favourable provisions.
The insurance contract referred to in the second paragraph of section 17 of the above-mentioned order of September 19, 1945 does not exempt persons referred to in the same article from the legal insurance obligation provided for in the first paragraph of the aforementioned article 17 to which each professional is held.
The Conseil supérieur de l'ordre sets the scale of assessments exclusively intended to cover all or part of the insurance premiums relating to the contract referred to in the preceding article. These contributions are made by mandatory payments to the persons referred to in the first paragraph of section 17 of the above-mentioned order of September 19, 1945.
These contributions are in addition to professional contributions to which the members of the order, authorized auditors and employees referred to in section 83 ter and section 83 quater of the above-mentioned order are liable to their regional councils and taken into account in the fees requested by the Superior Council to the regional councils in the context of its annual budget.
In the case of management and accounting associations, these contributions are in addition to the professional contribution they owe to the higher board of order.
The provisions of this chapter are the Code of Ethics for Accountant Professionals. They apply to interns accountants and employees referred to in section 83 ter and section 83 quater of the order of September 19, 1945 referred to above.
With the exception of those who can only relate to natural persons, they also apply to accounting companies and management and accounting associations.
The persons referred to in section 141 above shall devote themselves to accounting science and technology in accordance with the legislative and regulatory provisions applicable to the exercise of their profession, including those of this Code, as well as the professional rules defined by the Higher Council of the Order of Accountants under the conditions set out in the 3rd of section 29.
The accountants and employees referred to in Article 83 ter and Article 83 quater of the above-mentioned Order of September 19, 1945 are required to take an oath within six months of their registration in the table in accordance with the following formula:
"I swear to practise my profession with conscience and probity, to respect and enforce the laws in my work. »
This swearing-in takes place before the Regional Council of Order. An amplification of his oath is provided to the accountant.
The persons referred to in section 141 shall refrain, even outside the exercise of their profession, from any act or manoeuvre that may be determined by the profession.
The persons mentioned in Article 141 exercise their activity with competence, professional awareness and independence of mind. In all circumstances, they refrain from acts contrary to probity, honour and dignity.
They must therefore attach themselves to:
1° Complete and regularly update their professional culture and general knowledge;
2° To give each issue examined all the care and time it requires, so as to acquire sufficient certainty before making any proposal;
3° To give their opinion without regard to the wishes of the person who consults them and to take a decision with sincerity, in all objectivity, by bringing, if necessary, the necessary reservations on the value of the hypotheses and conclusions formulated;
4° Never place themselves in a situation that may diminish their free will or hinder the fulfilment of all their duties;
5° Never in conflict of interest.
The legal persons referred to in section 141 shall ensure that the accounting professionals they employ demonstrate the same qualities and adopt the same behaviour.
The persons mentioned in section 141 avoid any situation that might presume a lack of independence. They must be free from any personal, professional or financial external link that could be interpreted as an obstacle to their integrity or objectivity.
Without prejudice to the obligation to professional secrecy, the persons referred to in section 141 are subject to a duty of discretion in the use of all the information they are aware of in the course of their activity.
The persons referred to in section 141 shall ensure that the employees to whom they entrust work have an appropriate competence to the nature and complexity of the work, that they apply the quality criteria that apply to the profession and that they comply with the rules set out in sections 142, 144, 146 and 147.
The persons referred to in section 141, with the exception of persons registered under the provisions of section 26-1 of the above-mentioned order of September 19, 1945, must justify a material installation allowing the exercise of their activity in good conditions.
Before accepting a mission, the persons referred to in section 141 appreciate the possibility of doing so in accordance with the applicable legislative and regulatory provisions, including those of this Code, and according to the professional rules defined by the Higher Council of the Order under the conditions set out in the 3rd of section 29.
They shall periodically review, for their recurring missions, whether new circumstances do not call into question the continuation of such missions.
The persons referred to in section 141 pass with their client or enter a written contract defining their mission and specifying the rights and obligations of each party.
This contract refers to the professional rules defined by the Higher Council of Order under the conditions set out in the 3rd of Article 29.
This contract, which may take the form of a letter of mission, must state, if any, the mandate entrusted to the professional by his or her client or adhere when the latter authorizes the professional to make tax declarations. The scope of this mandate, which is exercised within the limits of any prerogatives reserved for other professions, is specified in the letter of mission. The term of office may also be mentioned. If not, and unless the warrant is waived, it shall be deemed to be the term for which the letter of mission is signed. The regular mandate must be provided by the professional to any person against whom he or she is opposed and who requests it.
For application provisions of 1° of 7 of Article 158 of the General Tax Codea specific letter of mission specifies the rights and obligations of each party, as well as the financial conditions of the benefit. This letter of mission also includes the commitment of the client or the member to provide the professional with the accounting expertise responsible for holding and presenting his accounting records all necessary to establish a sincere accounting of his or her operation.
For application provisions of Article 170 ter of the General Tax Codea letter of mission specifies the commitments of each party and, where applicable, the financial conditions of the performance. In this letter of mission, the customer also authorizes the third party of confidence to carry out the teletransmission of his annual income tax return and his annexes and obliges himself to hand over to the professional of the accounting expertise as a third party of confidence all the supporting documents mentioned in the same section 170 ter.
Promotional actions are permitted to persons referred to in section 141 as they provide the public with useful information. The means to which this effect is used are implemented with discretion, so as not to affect the independence, dignity and honour of the profession, nor to the rules of professional secrecy and loyalty to clients and other members of the profession.
In the event of their professional activity to third parties, by any means, the persons referred to in section 141 shall not adopt any form of expression that is likely to compromise the dignity of their function or the image of the profession.
These modes of communication as well as all others are allowed only provided that the expression is decent and retaining, that their content does not contain any inaccuracy or may induce the public in error and that they are free from any comparative element.
Accountants may use the title of an expert accountant and have them follow the indication of the regional board of the order of which they are members. Similarly, management and accounting associations can use the name of association of management and accounting and follow it from the indication of the regional council of the order that has registered them as a result of its painting.
Employees referred to in sections 83 ter and 83 quater of the above-mentioned order of 19 September 1945 may be allowed to practise as an expert accountant.
In addition to the mandatory references listed in section 18 of the above-mentioned order of September 19, 1945, and without prejudice to the general statutory and regulatory provisions, the indications that persons carrying out the activity of accounting expertise are allowed to mention on all their professional prints are:
1° Their name and name, their social reason, legal form and name;
2° Address(s), telephone and fax number(s), e-mail address(s), days and times of receipt;
3° French or foreign titles or diplomas issued by any State or public authority or any higher education institution as well as the titles, diplomas and specializations issued by the order after the advice of the advisory commission for the professional training of accounting experts;
4° The name of the insurer and the number of the insurance policy guaranteeing the professional;
5° any reference to a standard issued by a certification body recognized by the competent certification authority;
6° The expert status of the court of appeal or the court or auditor shall be placed in the court of appeal to the extent that the use of such securities is authorized by the competent authorities or agencies;
7° Honours recognized by the French Republic;
8° A reference to membership in a professional, trade union or interprofessional organization or network.
In the implementation of each of their missions, the persons referred to in section 141 shall be held in respect of their client or adhere to a duty of information and advice, which they fulfil in accordance with the applicable texts.
The persons referred to in section 141 must carry out their duties until the normal end. However, they may, by attempting not to prejudice their client or adhere, interrupt it on just and reasonable grounds, such as the loss of confidence shown by the client or the subscriber or the lack of knowledge by the client of a substantial clause in the contract.
The persons referred to in section 141 have an obligation to denounce the contract that binds them to their client or to adhere as soon as an event occurs that may place them in a conflict of interest or impair their independence.
The fees are fixed freely between the client and the accountants according to the importance of the diligences to be implemented, the difficulty of the cases to be handled, the costs exposed and the reputation of the accountant.
The contributions or fees of the management and accounting associations shall be determined in accordance with the rules or scales determined by the governing bodies of such associations under the conditions provided for in their statute.
In the event of a client's challenge or adherence to the terms and conditions for the exercise of the mission or dispute over fees, the persons referred to in section 141 shall endeavour to have the conciliation or arbitration of the president of the Regional Board of Orders accepted before any legal action.
The same obligation weighs on the accountant who succeeds a colleague under the conditions laid down in article 164.
With the agreement of both parties, the president of the regional board of order shall refer the dispute or make it adjudicated by one of the nationals of his or her board to that effect. This arbitration is subject to the rules laid down by Articles 1451 et seq. of the Civil Procedure Code.
The adjudicator ensures that a contradictory procedure is respected and is held in professional secrecy.
If a dispute between a management and accounting association and one of its members is not resolved by the arbitration of the president of the regional council, it may be submitted to that of the national registration board.
The persons mentioned in Article 141 shall be mutual assistance and courtesy.
They must refrain from any injurious speech, from any malicious attitude, from any public or private writing, from any action or manoeuvre that may affect the situation of their confreres.
The President of the Regional Council of Order shall rule by conciliation or arbitration, in accordance with the terms defined in Article 160, the professional disputes between the persons referred to in Article 141. If the professionals concerned are not listed in the same table or thereafter, conciliation shall be exercised by the chair of the regional board of order of which the complainant professionals are responsible.
In criminal or disciplinary matters, the obligation of confraternity does not hinder the disclosure by the persons referred to in section 141 of any event likely to contribute to the investigation.
Paid collaboration between persons referred to in section 141 or between them and other professionals for specific cases is allowed in accordance with all professional and ethical rules.
Compensation paid or received must be an effective benefit. The only indication to a client or subscriber of the name of a colleague or other professional may not be considered as such.
The persons referred to in section 141 called by a client or a member to replace a confrere can only accept their mission after informing the latter.
They ensure that the offer is not motivated by the will of the customer or adhere to the application of the laws and regulations as well as the observation by the persons mentioned in section 141 of their professional duties.
When the fees due to their predecessors are the result of a convention in accordance with professional rules, they must endeavour to obtain the justification for the payment of such fees before starting their assignment. If not, they must refer to the President of the Regional Order Council and make any necessary reservations to the client or members before they enter office.
When these fees are contested by the client or adherent, one of the persons referred to in section 141 called to replace a confrerere shall, in writing, suggest to his client or adhere to the conciliation or arbitration procedure provided for in sections 159 and 160.
The predecessor, with the agreement of the client or adherent, promotes the transmission of the file.
Persons referred to in section 141, other than employees, may commit themselves to a successor, with payment of compensation, to facilitate the full or partial resumption of their activity. They promote the postponement of customer confidence or adherents on their successor.
In all circumstances, these people ensure the safeguarding of the freedom of choice of customers or members.
At the end of the course of accounting expertise, the freedom of installation of the accountant is exercised within the limits of the regulations and the agreements reached with his internship manager.
In the event of death or temporary incapacity of an accountant to perform his or her professional activity, except for a final suspension penalty, the president of the Regional Board of Order may, on the request of the unavailable professional or in agreement with him, his or her heirs or his or her successors, appoint an accountant to ensure his or her temporary replacement.
This replacement is a free confraternity mission. However, a replacement allowance may be provided where the importance of the mission warrants it. In this case, the compensation agreement must be pre-submitted to the approval of the Regional Order Council.
Respect for the clientele of the accountant by that of his colleagues called to replace him is a compelling duty.
Any person referred to in section 141 who is the subject of legal proceedings, because of facts related to his profession, shall promptly inform the President of the Regional Council of the order of the electoral district in which he is registered. Management and accounting associations also inform the president of the National Registration Commission.
The persons referred to in section 141 shall inform the President of the Regional Council of the order of the electoral district in which they are registered of any contractual dispute which leads them to consider the retention of the work done without payment of fees by the client or members.
The persons referred to in section 141, elected members or designated representatives of the boards of order, the boards of discipline, the national committee of the table, the national commission of registration, the national commission responsible for the discipline of the management and accounting associations or any other professional body shall refrain:
1° From any act, word or writing that would be intended to hinder the functioning of elected bodies of the profession or to prevent the free expression of the personal opinion of their members;
2° Any unjustified negligence or deficiency in the normal performance of the functions for which they were elected or designated.
Similarly, in respect of the 1°, an expert accountant deemed to be resigning from his duties as a member of an order board by applying the provisions of Article 13.
The Conseil Supérieur, the National Registration Commission and the Regional Councils of the Order are responsible for organizing the quality control of natural persons members of the order, legal persons recognized by the order, management and accounting associations and persons authorized to practise the profession.
The quality control system established by the profession includes:
1° General control of professional activity;
2° Control in the fight against laundering and the financing of terrorism;
3° Specific control for those who signed the convention under theArticle 1649 quater L of the General Tax Code ;
These controls may be carried out independently of each other according to the control program.
The general control of activity includes the analysis of the modalities of operation and organization of the structure in which the activity is exercised and the appraisal of the application of professional rules and doctrine.
Control in the fight against money-laundering and the financing of terrorism involves the supervision of professional compliance with their obligations in the prevention of money-laundering and the financing of terrorism, as reflected in the provisions of Book V, title VI of the monetary and financial code.
Specific control for persons who signed the convention provided for in theArticle 1649 quater L of the General Tax Code addresses the application of the diligence required by this device.
The controlled natural and legal persons make available to the controller the necessary documents to carry out his mission and provide him with any useful explanations. People controlled in the context of the fight against bleaching make available to the controller, on a simple request, documents whose conservation is prescribed by theArticle L. 561-12 of the Monetary and Financial Code.
The Higher Council aligns the conditions under which quality controls are performed by individual firms and accounting companies in the various regional exchanges of order.
It also harmonizes, in accordance with the National Registration Commission, the conditions under which quality controls of management and accounting associations are carried out in all regional constituencies of the order.
The terms and conditions of this control are defined by the Order in Council establishing rules of procedure under section 60 of the Order of September 19, 1945 referred to above.
The regional disciplinary chambers set out in section 49 of the above-mentioned order of September 19, 1945 are at first instance acquainted with disciplinary errors committed by the persons listed in the order of the auditors and thereafter, with the exception of management and accounting associations.
The National Disciplinary Commission provided for in Article 49 bis of the same Order is in the first instance of disciplinary misconduct by management and accounting associations.
The representatives of the Order in the Regional Chambers of Discipline shall be elected by secret ballot by the members of the Council to whom the Regional Chamber is established, for a period equal to that of their mandate in the Council concerned.
The election shall take place, in the first ballot, by an absolute majority of the votes of the members present in the council. If a second round is necessary, the relative majority is sufficient. On the equal footing, the oldest is elected.
In addition to the cases of death or resignation, members who are no longer a member of the Regional Council of Order or who have been disciplined themselves have ceased to be a member of a regional disciplinary board. For the remainder of their term of office, the replacement of the missing members shall be carried out under the conditions set out in the preceding paragraph.
Members representing the federations within the National Disciplinary Commission are appointed for four years by the Minister responsible for the economy after advisory advice from these federations.
The members of the Board of Auditors who are entrusted with the mandates of the auditors are responsible for all matters relating to the execution of these warrants, without prejudice to disciplinary actions that may be brought for the same facts by the order.
The Public Prosecutor shall notify the Commissioners of the Government of the relevant regional councils of the convictions that, imposed on the auditors listed in the table of the order of the accounting experts, affect the probity and honour. He also notify them of any judgement indicating an irregularity of an accounting order.
In accordance with the provisions of 3° of Article 776 of the Code of Criminal Procedure, the Regional Disciplinary Chamber requests communication to the Magistrate in charge of the Automated National Criminal Records Service or the competent Prosecutor in the jurisdiction of the Overseas Territories or Communities, Bulletin No. 2 provided for in theArticle 775 of the Code of Criminal Procedure persons subject to disciplinary action.
Disciplinary proceedings, i.e., the Regional Disciplinary Board, the National Disciplinary Board or the National Disciplinary Board, shall be held only when all its members holding or failing their alternates are present.
Members present at a session of the disciplinary proceeding adjudicating a complaint filed by a regional council, the Superior Council or the National Commission for Registration in the Order of Accountants Table must not have participated in the deliberation during which it was decided to file a complaint.
If a regional discipline chamber is unable to sit validly, pending cases may be transmitted to another regional discipline chamber, by a decision of the Minister of Economy and Finance, after the advice of the Standing Committee of the Superior Council.
The person in question may exercise the right of recusal against members of the disciplinary proceedings under the conditions laid down in Article L. 111-6 of the Code of the Judicial Organization.
Disciplinary bodies shall refrain from taking part in a deliberation if they fall within one of the grounds for recusal under this same section.
Any breach of the laws and regulations that govern the activity of the accounting expertise, any breach of professional rules, any breach of probity, honour or delicacy, even in respect of acts not related to professional activity, shall set out the persons referred to in section 170 of this decree who are the author of the disciplinary sanctions set out in section 53 of the above-mentioned Order of September 19, 1945.
Any claim or complaint relating to facts that may result in disciplinary proceedings against a natural or legal person listed in the order table or as a follow-up must be addressed by a person with an interest in acting on the Chair of the Regional Disciplinary Board, who simultaneously and without delay communicates it to the Chair of the Regional Council and to the Commissioner of the Government of that Council.
The complaint or complaint against a management and accounting association must be addressed by any person who is interested in acting to the President of the National Disciplinary Commission, who shall communicate it simultaneously and without delay to the President of the National Registration Commission and to the Commissioner of the Government near the said commission.
When the same facts fall within the competence of a regional disciplinary chamber and the national discipline committee, they are educated by the two disciplinary bodies that communicate the outcome of the investigation for information.
The Regional Disciplinary Chamber of the electoral district in which a member of the order is personally established and registered in that capacity in the electoral district table, or in which a corporation recognized by the order is registered because of its head office, is competent to sanction breaches of professional duties that may have been committed by that member of the order or that corporation, even if they have been in another electoral district.
In this case, the Regional Disciplinary Chamber of the electoral district where the failure was found to investigate the case and transmit the file, with its proposals, to the Regional Disciplinary Chamber of which the individual reports. The latter makes its decision after summoning the interested person and, if necessary, completes the instruction.
The breaches of professional duties committed by a professional, temporarily listed in the table pursuant to section 26-1 of the above-mentioned order of September 19, 1945, fall under the jurisdiction of the Regional Disciplinary Board in which the breach was committed. In this case, the decisions of the Disciplinary Board shall be communicated to the Higher Council of the Order of Accountants who shall forward them to the Regional Council on the table to which the Professional is registered.
The Chair of the Disciplinary proceeding, after consulting with the Chair of the Regional Council or the Chair of the National Registration Commission, designates as Rapporteur one of the incumbent or alternate members of the Regional Disciplinary Board or the National Disciplinary Commission if he considers that the case is likely to be prosecuted.
The chair of the disciplinary proceeding shall be notified to the interested party, by registered letter with notice of receipt, the subject matter of the prosecution and the name of the rapporteur. He informs him that he can be assisted by the advice of his choice.
Disciplinary proceedings are contradictory.
The rapporteur shall make any necessary instruction.
It may summon, by registered letter with notice of receipt, to hear them, the complainant and the interested party and any person who may enlighten the instruction.
At the request of the rapporteur or on his own initiative, the Commissioner of the Government shall provide all the elements of appreciation and documents relevant to the investigation. Under the same conditions, it may be heard.
The rapporteur draws a record of each of the hearings he signs and signs by all persons heard. He notes, if any, the refusal of the interested party to refer to the summons or to sign the transcript.
The instruction on the facts referred to the individual may be carried out in all the electoral districts where the activity of the person being prosecuted is exercised. Special rapporteurs may be designated for this purpose.
If the rapporteur discovers the facts related to the case, he shall forthwith inform the chair of the disciplinary proceedings and the Commissioner of the Government. They may ask the rapporteur to extend his instruction on the said facts.
Within three months of his appointment, the rapporteur must forward his report to the chair of the disciplinary proceeding or report on the reasons that prevent him from complying with that deadline. In this case, the Chairperson may either extend the time limit or defer the rapporteur and designate another. He informs the Commissioner of the Government.
The presiding judge of the disciplinary body may order a further instruction that he entrusts either to the pre-charge rapporteur or to another rapporteur. It sets a non-renewable period of up to three months for the production of its report.
He advises the Chair of the Regional Council or the National Registration Commission and the Commissioner of the Government concerned.
In view of the evidence gathered during the course of the investigation, the presiding judge of the disciplinary court of first instance decides whether disciplinary action should be taken.
If he considers that the facts do not justify any further sanction than the notice in his office, the president of the Regional Disciplinary Board shall notify the President of the Regional Council the Commissioner of the Government as well as the President of the National Registration Commission and submit the case to the next hearing of the board that confirms the classification or decides to continue the investigation.
Otherwise, the chair of the disciplinary proceeding cites the person concerned to appear before the disciplinary board or the national disciplinary board. He advises the President of the Regional Council, the Commissioner of Government and the President of the National Registration Commission.
Similarly, if he considers that the facts do not justify any other sanction than the notice in his office, the president of the National Disciplinary Commission shall notify the President of the Superior Council and the Commissioner of the Government and submit the case to the next hearing of the commission that confirms the classification or decides to continue the investigation.
Otherwise, he cites the interested person to appear before the disciplinary committee. He advises the President of the High Council, the Commissioner of Government and the President of the National Registration Commission.
At least 30 days before the hearing, the Chairperson shall, by registered letter with notice of receipt, summon the interested party and the person who has entered the disciplinary proceedings.
The summons shall, as soon as it is null and void, include the indication of the legislative or regulatory obligations to which it is charged to the person who is prosecuted and the facts at the origin of the proceedings.
It also indicates the time limit, which may not be less than twenty days, during which the person prosecuted or his or her defence counsel may take note of the file to the secretariat of the Regional Disciplinary Chamber or the National Disciplinary Commission.
The Chair shall inform the Chair of the Regional Council or the National Registration Commission and the Commissioner of the Government concerned of the date of the hearing.
The Commissioner of the Government shall provide written comments to the interested party and to the chair of the disciplinary proceeding at least ten days before the hearing date.
The disciplinary proceeding shall bring before it the interested party or its representative when it is a legal person.
The individual presents his defence either alone or assisted by the council of his choice.
It may also, in the event of justified incapacity, be represented by the council of its choice or transmit to the president a brief.
Reading is then given of the report(s) and, where applicable, of the individual's memory if it is neither present nor represented.
Disciplinary proceedings may hear the author of the complaint; She's held there if he asks. She can hear other useful witnesses.
The person concerned is questioned by the president and, upon authorization by the president, by members of the disciplinary body and the Commissioner of the Government. The President shall present his comments to the President.
The individual or his representative has the last word.
When the interested party is not present or represented and has not submitted a brief to the President, the disciplinary body appreciates whether or not it should go beyond the proceedings.
The disciplinary proceedings may order, at the end of the hearing, an additional instruction to the rapporteur, as provided for in sections 181, 183, 184 and 185. It sets a non-renewable period of up to three months.
It can also load another rapporteur of this additional instruction.
The Regional Disciplinary Board shall inform the Chair of the Regional Council and the Commissioner of the Government of its decisions on this matter.
The National Discipline Commission shall inform the President of the National Registration Commission and the Commissioner of the Government.
On the basis of this report, a new hearing may be held in accordance with the procedure provided for in articles 181 and 183 to 185.
The debates are public.
However, the chair of the disciplinary proceeding may decide that the proceedings will not be public if the person prosecuted expressly makes the request or if it is to result from their advertisement an infringement of public order or a secret protected by law.
Decisions are made by a majority vote.
They must be motivated and mention the names of the members of the disciplinary proceedings and the rapporteur and the presence of the Commissioner of the Government.
Sanctions imposed against persons omitted from the table or its continuation, pursuant to sections 123 and 124, apply as of their possible re-registration.
The decisions of the Regional Disciplinary Board and the National Disciplinary Commission shall be notified, by registered letter with notice of receipt, within 10 frank days:
(a) The individual and the complainant;
(b) To the Commissioner of the Government.
The notification of decisions must indicate the deadlines and remedies in which it may be appealed.
The amount of the costs charged to the person concerned must also be mentioned as a result of the action against him.
The person with a disciplinary penalty shall be liable for the costs resulting from the action against the person, except in the event that, on appeal, the National Disciplinary Chamber decides that no penalty shall be imposed on the person concerned.
The Regional Council or the Higher Council of the Order of Accountants shall be responsible for the recovery of costs set to be fixed on a lump-sum basis for the entire territory by the Superior Council.
The Chair of the Regional Council shall immediately designate the member(s) of the order, subject to the acceptance of the interested customers, to continue the activities of the suspended corporation or the non-employed accountant suspended.
The President of the National Registration Commission shall immediately designate the person(s) listed in the table responsible, subject to the acceptance of the members, to ensure the continuation of the activities of the suspended management and accounting association.
The Regional Council ensures that the liability of persons designated as part of this replacement is effectively covered by professional liability insurance.
Designated persons are entitled to fees for work performed during the suspension period. Their functions are carried out under the conditions set out in the code of ethics of the accounting professionals.
Within one month of the notification, the decision of the Regional Disciplinary Chamber or the National Disciplinary Commission may be appealed to the National Disciplinary Chamber, as provided for in section 50 of the above-mentioned Order of September 19, 1945, by registered letter with notice of receipt.
The individual, the complainant and the Commissioner of the Government have the right to appeal.
The National Disciplinary Chamber shall immediately inform the President of the Regional Council, the President of the National Registration Commission and the Commissioners of the Government near these bodies of appeals not made by them.
Each of these persons has a 15-day period from this notification to appeal incident.
The person concerned is notified by the National Chamber of Discipline of Appeals affecting him.
The instruction of appeals and their judgment shall be provided under the conditions provided for in sections 182 to 185; none of the judges who have served in the first instance may know of the appeal.
The accounting professional whose appeal is not received is required to pay the costs resulting from the appeal and whose amount is fixed by the Commission above a flat and uniform number for all appellants. The payment of the costs remains due when the return of the case is granted, without examination on the merits, on the request of the interested party, if it is filed less than eight days before the date fixed for the sitting and if the confirmation of the penalty is subsequently pronounced. The regional council to which the appellant reports shall be responsible for the recovery of such costs to the Superior Council.
The decisions of the Disciplinary Chambers are transcribed on the disciplinary file opened on behalf of the individual and retained by the board to which they are established and on a register held in the secretariat under the responsibility of the chair of the Chamber.
The decisions of the National Disciplinary Commission of Management and Accounting Associations are transcribed on the disciplinary file opened on behalf of the Management and Accounting Association and maintained by the National Registration Commission and on a register held in the Secretariat under the responsibility of the President of the National Disciplinary Commission.
Disciplinary records may only be consulted by members and rapporteurs of disciplinary bodies in the performance of their duties, the chair in office of the board to which it is established, the president of the National Registration Commission and the commissioners of the Government.
The register may be consulted, in addition, by members, in the performance of their duties, of the board to which the interested party is registered.
When, as a result of a change of domicile or siege, the registration of a member of the order or of an employee referred to in sections 83 ter and 83 quater of the order of September 19, 1945 referred to is transferred, the Disciplinary Chamber of the former region shall transmit to the Disciplinary Chamber of the new region the record(s) of the disciplinary actions it has had to know about the person concerned. If not, it shall issue an attestation that no action has been taken against it during the period, which is duly specified, during which the professional noted his disciplinary control.
When the Regional Disciplinary Chamber and the National Disciplinary Commission are seized of the same facts, they differently appreciate the actions that are submitted to them, the commissioners of the Government after these bodies make an appeal to the National Chamber.
It examines cases in a single procedure.
A maximum of 49% of the capital of the liberal business corporations established for the performance of the accounting profession may be held by one or more natural or legal persons other than those referred to in section 5 of the Act of 31 December 1990 referred to above.
The provisions of the above-mentioned Order of September 19, 1945 and those made for its application relating to the temporary prohibition of the practice of members of the order are applicable to the liberal practice companies constituted for the common exercise of the profession of an expert accountant.
However, companies may not be subject to disciplinary action independently of those that would be brought against accountants associated with these companies and exercising their profession.
A member of the order with a temporary prohibition to practise may no longer, during the term of the sanction, appear on any table or practise the profession of accountant. It shall not be responsible for any management or management function, administrative or supervisory mandate, nor shall it be entitled to any delegation within a member corporation.
Applicants to the higher degree of accounting and management who have undergone the examinations of the graduate degree of accounting governed by the Decree No. 81-537 of 12 May 1981 retain the benefit of their grades equal to or greater than 10 of 20.
Are repealed:
1° The Decree No. 45-2370 of 15 October 1945 taken for the purposes of the Order of September 19, 1945 on the Order of Chartered Accountants and Accountants;
2° The 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 relatives à l'ordre des experts-comptables et des comptables agréés;
3° The Decree No. 56-836 of 14 August 1956 setting the conditions for the application in the departments of Guadeloupe, French Guiana, 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;
4° The Decree No. 70-147 of 19 February 1970 concerning the order of experts and accountants;
5° The Decree No. 86-211 of 14 February 1986 on the examination of the professional activity of the members of the order of the experts and authorized accountants;
6° The Decree No. 92-1124 of 2 October 1992 taken for application to the members of the order of the experts and authorized accountants of the Act No. 90-1258 of 31 December 1990 relating to the exercise in the form of companies of liberal professions subject to legislative or regulatory status or whose title is protected;
7° The Decree No. 95-12 of 6 January 1995 fixing the composition and operation of the commissionsArticle 4 bis of Order No. 45-2138 of 19 September 1945 amended by establishing the order of the accountants and regulating the title and profession of accountant;
8° The Decree No. 96-49 of 22 January 1996 related to the liability of accounting experts, taken under theArticle 17 of Order No. 45-2138 of 19 September 1945 amended by establishing the order of the accountants and regulating the title and profession of accountant;
9° The Decree No. 96-352 of 24 April 1996 relating to access to the profession of accounting expert articles 26,26-1 and 27 of Order No. 45-2138 of 19 September 1945 institutionalizing the order of the experts-accounts and regulating the title and profession of an expert accountant;
10° The Decree No. 96-764 of 2 September 1996 on the elections and composition of the ordinal bodies of the accounting experts;
11° The Decree No. 97-586 of 30 May 1997 relating to the functioning of ordinal bodies of accounting experts;
12° The Decree No. 2005-452 of 10 May 2005 and Directors of Management and Accounting Associations referred to inArticle 7 ter of Order No. 45-2138 of 19 September 1945 institutionalizing the order of the experts-accounts and regulating the title and profession of an expert accountant;
13° The Decree No. 2005-453 of 10 May 2005 on the composition and operation of the national commission of registration in the table of the order of the accounting experts mentioned in theArticle 42 bis of Order No. 45-2138 of 19 September 1945 institutionalizing the order of the experts-accounts and regulating the title and profession of an expert accountant;
14° The Decree No. 2006-1706 of 22 December 2006 the degree of accounting and management and the higher degree of accounting and management;
15° The Decree No. 2007-1387 of 27 September 2007 Code of Ethics for Accountant Professionals;
16° The Decree No. 2008-812 of 21 August 2008 relating to the national committee of the table established with the Higher Council of the Order of Accountants;
17° The Decree No. 2009-1103 of 8 September 2009 relating to the exercise of the accounting profession by nationals of the European Community or another State Party to the agreement on the European Economic Area;
18° The Decree No. 2010-52 of 15 January 2010 relating to the obligations of accounting professionals to prevent the use of the financial system for money laundering and the financing of terrorism;
19° The Decree No. 2010-1423 of 17 November 2010 assigning the degree of licence to the holders of the accounting and management degree and the degree of master to the holders of the higher degree of accounting and management.
Section 371 bis G of Schedule II to the General Tax Code is amended as follows:
1° In the first paragraph, the words: "professional activity review" are replaced by the words: "quality control";
2° In the second paragraph, the words "this examination" are replaced by the words "this control".
The provisions of this Decree, with the exception of articles 14, 33 to 44, 84 to 105, 125 and 141 to 200, may be amended by decree.
This Order will come into force on April 1, 2012.
Minister of State, Minister of Foreign and European Affairs, Minister of Justice and Freedoms, Minister of Interior, Overseas, Local Authorities and Immigration, Minister of Finance and Industry, Minister of Labour, Employment and Health
A N N E X E
TABLE OF CORRESPONDANCE IN THE DPECF, DECF, DESCF
DCG and DSCG
| DPECF | | | | | | | | | | | | | | | | | | | | |
| 1 | x | | | | | | | | | | | | | | | | | | | |
| 2 | | | | | x | | | | | | | | | | | | | | | |
| 3 | | | | | | | | x | | | | | | | | | | | | |
| 4 | | | | | | | | | x | | | | | | | | | | | |
| 5 | | | | | | | | | | | | x | | | | | | | | |
| DECF | | | | | | | | | | | | | | | | | | | | |
| 1 | | X | | X | | | | | | | | | | | | | | | | |
| 2 | | | X | | | | | | | | | | | | | | | | | |
| 3 | | | | | | | X | | | | | | | | | | | | | |
| 4 | | | | | | X | | | | | | | | | | | | | | |
| 5 | | | | | | | | | | | | | | | | | | X | | |
| 6 | | | | | | | | | | X | | | | | | | | | | |
| 7 | | | | | | | | | | | X | | | | | | | | | |
| DESCF | | | | | | | | | | | | | | | | | | | | |
| 1 | | | | | | | | | | | | | | | | | | | | |
| 2 | | | | | | | | | | | | | | | | | | | | |
| 3 | | | | | | | | | | | | | | | | | | | | |
| 4 | | | | | | | | | | | | | | | | | | | | |
Done on 30 March 2012.
François Fillon
By the Prime Minister:
Minister of Economy,
finance and industry,
François Baroin
The Minister of State,
Minister for Foreign Affairs
and European,
Alain Juppé
The guard of the seals,
Minister of Justice and Freedoms,
Michel Mercier
The Minister of the Interior,
of the Overseas, territorial authorities
and immigration,
Claude Guéant
The Minister of Labour,
employment and health,
Xavier Bertrand
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
Minister of Solidarity
and social cohesion,
Roselyne Bachelot-Narquin
Minister of Higher Education
and research,
Laurent Wauquiez
The Minister to the Minister of Interior,
of the Overseas, territorial authorities
and immigration, in charge of the overseas,
Marie-Luce Penchard
