Key Benefits:
Publics concerned: professionals engaged in accounting expertise.
Subject: Order approving the rules of procedure of the order of the experts-comptables.
Notice: This order approves a new version of the rules of procedure of the order of the experts-comptables.
The possibility of voting by mail is abolished, for the benefit of the only electronic vote, and the time limit set to stop the list of electors at the regional councils of the order is reduced by three months before the two-month elections.
This text introduces a charter of elected officials with ethical principles (art. 201). The provisions of the Order of November 15, 2011 are included in articles 224 et seq., in respect of contributions and contributions due by management and accounting associations and employees acting as an accountant referred to in articles 83 ter and 83 quater of the Order of 1945 referred to above. The text also provides for the easing of the functioning of the order bodies.
The practical terms of quality control are adapted to the specificity of management and accounting associations (AGC), following the reform initiated by theOrder No. 2004-279 of 25 March 2004, which authorizes the exercise of the activity of accounting expertise in associative form.
The rules permitting a double tutoring (the "co-training master") by an accountant and an auditor, in accordance with the requirements of Directive 2006/43/EC, are developed for interns who also wish to perform the functions of auditors.
It is now possible to do an internship with an employee of an AGC, provided that they have a "co-master" of an accredited expert-comptable internship.
Reference: The text of the rules of procedure of the order of the experts-comptables as amended by this Order may be consulted, in its drafting, on the site Légifrance (http://www.legifrance.gouv.fr).
The Guard of Seals, Minister of Justice and Freedoms, Minister of Economy, Finance and Industry, Minister of Budget, Public Accounts and State Reform, Government Spokesperson, and Minister of Higher Education and Research,
See?Order No. 45-2138 of 19 September 1945 institution of the order of the experts-comptables and regulating the title and profession of accounting expert, modified by theOrder No. 2004-279 of 25 March 2004 simplifying and adapting the conditions for the exercise of certain professional activities, including the profession of accounting expert in Article 60;
Vu le Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity;
In light of the advice of the Conseil supérieur de l'ordre des experts-comptables dated 7 July 2010, 29 September 2010, 15 December 2010, 9 March 2011, 11 May 2011 and 6 July 2011,
Stop:
Titles I, II, III, IV and V of the Rules of Procedure of the Order of Accountants annexed to this Order are approved.
The Order of 6 June 2008 approving titles I, II, III and IV of the Rules of Procedure for Accountants is repealed by this Order.
The Order of 15 November 2011 approving the amendments made under Part II of the Rules of Procedure of the Order of Experts and Accountants is repealed by this Order.
The Director General of Public Finance and the Director General of Higher Education are responsible, each with respect to it, for the execution of this Order and the rules of procedure, as an annex, to be published in the Official Journal of the French Republic.
A N N E X E
REGULATION
DE L'ORDRE DES EXPERTS-COMPTABLES
See?Order No. 45-2138 of 19 September 1945 institution of the order of the experts-comptables and regulating the title and profession of accounting expert, modified by theOrder No. 2004-279 of 25 March 2004 simplifying and adapting the conditions for certain professional activities;
Vu le Trade codeincluding title II of book VIII;
Vu le Social Security Codeincluding article R. 243-14;
Vu le Decree No. 2012-432 of 30 March 2012 relating to the exercise of the activity of accounting,
PART I
ELECTIONS TO THE BOARDS
Chapter I
Preliminary operations
Section I
Date of elections
Rule 101
The Superior Council shall determine the date of the elections in the regional councils and the higher council at least nine months and no later than one year before the expiry date of the terms of office of the elected regional councils. It notifies these dates to the regional councils that post them at their headquarters without delay.
As soon as these dates are decided, the Senior Council shall notify all members of the order, through the publication in the monthly review of the order of the experts-accounts, currently SIC, of a notice mentioning the dates selected and the general information for each election relating, inter alia, to the method of voting and the conditions for filing applications.
Rule 102
At least seventy-five days before the date for the counting of the poll, each regional council shall inform, by mail sent to their professional address in the computer database, members of the national order of its electoral district of the date of the elections to the regional council and the higher council.
For each of these elections, the mail must indicate:
the number of seats to be filled;
- the voting mode;
- the conditions for filing applications;
– the announcement of the mailing, not less than fifteen days and not more than twenty days before the date fixed for the counting of the ballot, electronic voting codes and materials, as well as the name and contact details of the single computer provider retained by the Superior Council.
This information measure is a call for nominations for elections to the Regional Council and the Superior Council and is the beginning of the electoral process.
Section II
Determination of staffing
Rule 103
The number of members to be elected and the method of voting shall be determined according to the number of members of the order, natural persons, registered as principal in the sections of the table "Independent" and "Salariés" in the electoral district, three months before the date fixed for the elections.
The number of members of the order registered in the electoral district is determined by the regional council's services on the said day and acted by the regional council at its next session. It is then notified to the Commissioner of the Government to the Regional Council and to the President of the Superior Council.
Members of the Order and secondary offices opened by members of the Order are not counted for the determination of this number.
Members of the order exercising both as employees and on their own behalf and being subject to dual registration shall be counted only once.
Section III
Electoral system
Rule 104
A list of electors of a regional council shall be drawn up by the members of the order registered as principal in the table of the region and having paid all of their ordinal contributions on the day of the order of the list. Members of the public order can only vote in one region.
Members of the order elected in the regional councils are on the list of electors.
The president of the regional council shall, two months before the date fixed for the elections, decide on the list, in alphabetical order, with the name and first name and the professional address in the computer base, under the main registration of each member of the electorate in the region. This list is prepared no later than four working days after the order date. It shall be consulted without delay on the premises of the regional council by any member of the order listed in the jurisdiction of that council.
The President of the High Council shall, two months before the date fixed for the elections, determine the list, in alphabetical order, containing the names and names of each of the members of the order entitled to vote for the election of the High Council and the number of votes available to it.
Section IV
Eligibility, declarations
Registration of applications
Rule 105
The list of electors is sent to all candidates for regional councils with less than two hundred members and to all candidates who list each list for other councils.
This list will be sent on paper and computer file in a reproducible copy; the reading formats will be specified when the recipient is handed over to the list candidate or to his or her representative, the reading format being decided by the Superior Council.
A list of electors and non-electors, without mention of the reason for their non-registration on the list of electors, is addressed to the judicial officer provided for in section 114, by registered letter with acknowledgement of receipt.
Rule 106
Members of the order who meet the conditions to be placed on the list of electors and in addition the following conditions are eligible:
- not be deprived by a disciplinary sanction of the right to be a member of the boards of law;
―not having exercised, for any time, two mandates over the past eight years in the same council. For the purposes of this limit, it is not taken into account the mandates of less than two years exercised under the first and the first third paragraph of Article 8 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
Rule 107
The submission of nominations shall be made by mail in the form of a recommended letter with acknowledgement of receipt, which shall be sent to the board concerned at least forty-five days before the date fixed for the elections, before 6 p.m. This deadline must be reduced to the first day of business when this date is a day when the board is closed. Beyond this period, the deposit is not valid and the declaration cannot be registered.
Immediately after the expiry of this period, nominations must be clearly posted on the board of the order premises.
The secretariat of the Council of Order shall address by registered letter with acknowledgement of receipt, within four days, of the declaration of application.
Nominations may also be made to the secretariat of the Council of the order of forty-five days at least before the date fixed for the elections, before 6 p.m. The secretariat of the Board of Order shall record the nominations and issue them to the field.
Rule 108
In the two-hundred-and-a-plus regional councils and the higher council, a nomination form is mandatory for each list of candidates.
Each list includes as many candidates as possible seats as well as the usual name and name, date and place of birth, professional address for the primary registration and signature of each candidate.
The application declaration expressly indicates the title of the list submitted, which may include the name or initials of a professional or trade union organization.
The title of the list submitted must not be contrary to public order.
The candidate who is the head of list or an agent with a written mandate established by that candidate shall make the filing and receive it in accordance with the provisions of section 107.
No one can be a candidate on more than one list.
Is null and void the registration of lists bearing the name of one or more persons on another list of candidates. No candidate withdrawal is accepted after the list is filed. It is not provided for the replacement of a deceased candidate after the filing.
Rule 109
In the regional councils of less than two hundred members, the nominations shall include in legible characters the names and names, date and place of birth, professional address under the primary registration and signature of the candidates.
The Chair of the Regional Council shall draw up the list of candidates, which shall be established alphabetically from a letter drawn by lot by the Regional Council and shall include the usual name and first name and professional address of candidates for the primary registration, excluding any other indication.
The drawing of the letter from which the alphabetical list of candidates will be prepared shall be carried out by the Chair of the Regional Council during the session preceding the opening of the nomination period.
Rule 110
With regard to the ineligibility and challenge of electoral operations, the application of the Articles 8 and 9 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
Section V
Voting equipment. ― Electoral propaganda
Rule 111
The vote for elections to the regional councils and the higher council shall be held exclusively electronically.
Each regional council is responsible for the cost of elections in its electoral district.
Article 112
At least 15 days and not more than twenty days before the date fixed for the elections, the President shall post at the board's seat the lists of the members of the order candidates for the election audit council, as set out below.
It addresses or sends to each elector in one copy, under ordinary envelope, secured by postal services, with acknowledgement of receipt or by an electronic means offering the same levels of security:
1. A notice indicating:
the number of members to be elected;
- for the higher council, the number of votes available to the elector himself and, on the other hand, all electors in each regional electoral district and the digital elements that used the basis for calculating these number of votes;
- local dates and times for the opening and closing of the electronic vote;
- the place and time of the counting of the ballot.
2. A copy of these rules of procedure.
3. In the two-hundred-and-a-plus regional councils and to the higher council, the nomination statement for each list in which the following statements are included, with the exception of any other:
the title of the list;
― the name, first name and professional address of each candidate, classified in the same order of presentation as the one on the nomination.
In the regional councils of less than two hundred members, the nomination statement of each candidate.
The presentations must be identical.
4. The secret codes of the single-use masked elector or any other means of voting under the same security conditions, the address of the website dedicated to the vote, the voting instructions as well as the name and contact details of the single computer provider retained by the superior council.
5. Information on the possibility of electronic voting at the headquarters of the Regional Council and the hours of opening dedicated to this effect.
In the event of a loss of its secret voting codes, the elector may request by postal mail, e-mail or fax from the IT provider new codes that will be communicated by postal mail in accordance with the initial mailing procedure.
Article 113
In accordance with the principles of electoral law, voter identification, sincerity and secrecy are guaranteed.
As part of the electoral process, the boards must maintain total neutrality.
As a result, they are prohibited, as well as their employees, to provide, directly or indirectly, for the duration of the electoral process, financial, material, human or any kind whatsoever, to one or more candidates, or to make any propaganda in favour of one or more candidates or to associate themselves with the propaganda made in favour of the candidature of members of the order.
It is thus prohibited for such counsel and their collaborators:
― to use oral information media for electoral purposes;
- to conduct routing operations on behalf of one or more candidates;
– to make their premises available to one or more candidates.
Chapter II
Voting procedure
Section I
Method of voting
Article 114
Presumably at the beginning of the voting operations, electronic ballot boxes must be sealed in the presence of a designated bailiff.
The latter ensures that adequate material and technical means are implemented to ensure the inviolability of the ballot boxes until they are separated.
Rule 115
The elector votes by logging on the secure site of the elections at the local election opening hours. He thus acceded to the lists and ballots of elections to which he could claim.
Each vote is definitively validated after confirmation.
During the entire voting period, each regional council shall make available the necessary computer equipment in its premises and during its opening hours to allow electors wishing to vote.
When an elector wishes to vote on the premises of the Regional Council, he or she is required to present himself with the access codes that have been transmitted to him or the appropriate means of voting.
The regional council ensures isolation in order to ensure respect for the secrecy of the vote.
Section II
Deployment of the vote
Article 116
The voting site shall be closed on the scheduled date for counting at 00:00, local time, to be determined on the basis of the place of each regional council.
The operation of balloting may not take place before all ballots are closed.
It is carried out under the supervision of the bailiff referred to in section 114 of these Regulations.
The counting of the vote is carried out by the polling station using the access keys provided to it, from the electronic ballot box, to consult the online mailing lists and counters, and then proceed to the opening of the ballot box at the time fixed by the regional council for that purpose.
Article 117
The count of the vote shall be made at the place and time fixed in the notification provided for in Article 112, in the presence of the judicial officer.
During the entire duration of the operation, access was made to the counting room: Council electors, candidates, board members and administrative staff, the Government Commissioner or his representative, the judicial officer and his staff.
Article 118
The counting of the ballot shall be carried out under the control of a polling station consisting of:
– the President of the Council of Order or its representative, President;
the Commissioner of the Government or his representative;
― of two chosen assessors, by drawing lots, among the present and having volunteered to this effect. However, in the councils subject to the list, the lists may designate each assessor; the drawing of lots mentioned above is only made if the number of assailants designated by the lists is less than two. The assessors must be members of the order, electors in the electoral district concerned.
Any vote other than through the secured site referred to in Article 115 shall be considered null and annexed to the minutes.
The Bureau resolves any difficulties and claims by reasoned decisions referred to in the minutes.
Section III
Proclamation of voting results
Rule 119
The result of the vote, after controlling the number of votes cast and the number of votes cast, is immediately proclaimed by the President of the polling station and posted at the seat of the council.
The candidates shall be declared elected under the conditions provided for:
― atArticle 3 of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the above-mentioned accounting expertise in the elections and composition of the ordinal bodies of the accounting experts, for the regional councils of more than two hundred members and for the higher council; the allocation of a seat according to the highest average rule requires that an additional fictitious seat be granted to each list, and then that the number of votes it collected is divided by the number of seats obtained, including the fictitious seat; However, it is not taken into account the seats already allocated under the majority bonus;
— in article 5, first paragraph, of the same Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity, for other advice.
Section IV
Minutes
Rule 120
The office shall immediately prepare a record of the meeting signed by its members. No one can ask for his reopening or re-enactment.
In the councils of less than two hundred members, the minutes indicate, among other things, the name and name of the members elected with the number of votes obtained by each of them and the number of registered electors, voters and votes cast. In the other councils, the minutes indicate, inter alia, the number of votes obtained by each list, the usual name and professional address of the elected members and the number of registered electors, voters and votes cast.
Claims and reasoned decisions of the office are included in the minutes; the documents referred to therein are annexed together with the list of electors and requests for second copy of the documents referred to in section 112. Any interested person may, for a period of ten days from the election, obtain a copy of the voting list from the secretariat of the Order Council at his or her own expense.
A copy of the Minutes of Electoral Operations remains filed with the secretariat of the Order Council. Communication must be given to any requesting elector until the time limits prescribed for the exercise of appeals against the election have expired.
Section V
Notification of results. ―
First Council summons
Rule 121
The chair of the council where the elections took place within four working days, by registered letter with acknowledgement of receipt, notification of their election to the elected candidates. He attached a summons for the first meeting of the council following the elections to be held within fifteen days of the proclamation of the results.
It shall forward a copy of the minutes of the elections to the Commissioner of Government and, in the case of regional elections, to the President of the High Council.
The President elected following the renewal of the Regional Council shall promptly notify the President of the High Council of his election.
At the first meeting of the Higher Council referred to in the first paragraph, the chairs of the regional councils elected as a result of the renewal of these councils must also be convened within the same time limits.
PART II
FUNCTIONING
Chapter I
Common provisions
Section I
Meetings
Article 201
A charter established by the Superior Council sets out the ethical framework in which elected officials exercise their functions.
Article 202
Except as provided for in rule 121 of these rules of procedure, counsel may only deliberate on matters on the agenda addressed at least ten days in advance or exceptionally on matters which, because of their urgency, are submitted to the Council by the President or the Commissioner of the Government in sitting.
Article 203
The President directs the deliberations and can only grant or withdraw the word; However, he cannot refuse it, when it comes to a point of order. He may call to order any member of the council who speaks without having requested and obtained it, exceeds the time allowed or who, after being invited by the president to confine himself to the question under discussion, does not comply with this invitation. He may recall to the order with registration in the minutes any member of the order who is engaged, either in personal attacks or in any manifestation causing disorder or who, in the same session, has already incured a reminder to order.
Rule 204
Without prejudice to the disciplinary sanctions that may be incurred, any member of a council who, after a reminder of order with registration to the record, did not comply with the regulations or gave the signal of a tumultuous scene or who was guilty of serious insults to one of the members of the council may be excluded from the sitting room, by a decision of the council.
Rule 205
The term is limited to ten minutes, except for the President of the Superior Council or the Regional Council, the Chairpersons and Rapporteurs of the Commissions and the Commissioner of the Government.
Rule 206
The session may be suspended, either by the President, after consultation with the assembly, or by written request of the third party present.
Rule 207
The decisions of the councils of the order are taken by a majority of the votes in the conditions provided for in theArticle 11 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity. For the determination of the majority required in the first round, the number of members of the board is the regulatory strength of that meeting.
However, the election of the office, and in general, the appointments take place as stated in paragraphs 2 and 3 of Article 10 of this Decree.
The vote is taken by hand. It is recognized by the meeting secretary and proclaimed by the president.
However, the secret ballot is entitled:
(a) For the election of officers and chairs of commissions;
(b) When making an appointment or presentation if requested by the Chairperson or a member of the Board;
(c) When requested by the majority of members present.
Article 208
A record of the meetings is held. This document is signed by the president and the secretary. It refers to the members present, the members represented and those whose absence is excused.
After four consecutive non-exused absences, any member loses quality to attend and participate in the sessions.
Article 209
The deliberations are strictly secret. However, the board may, by special decision, admit their advertising in the form and content it deems appropriate.
Decisions are made public.
Section II
Compensation and reimbursement of costs
Article 210
The functions of the members of the boards are free of charge. Displacement, residence and representation allowances may, however, be provided for by councils based on costs incurred by board meetings, various procedures, missions and obligations imposed on board members because of their functions.
It can be allocated to censors of the boards a lump sum pay.
Section III
Financial performance
Article 211
The budget is presented by the President of the Board before January 1 of each year and submits it to the Commissioner of Government for approval.
If additional expenditures or new revenues are recognized as necessary in the course of the year, an additional budget, as necessary, is prepared that is presented, deliberated and approved in the same form as the original budget.
Article 212
The President shall perform the acts necessary for the administrative functioning of the Board.
It commits expenditures within the regular budget appropriations.
Its powers include:
― passing through the markets, leases and leases of buildings;
― to carry out the purchases and sales of furniture, to undertake the reform of furniture objects that are not used or unfit for the service to which they are intended;
― sign the acts relating to the realization of the loans, carry out the release of the formalities relating to the registration of mortgages, privileges or collateral and any other real guarantees, whether it be released with or without notice of payment.
Article 213
Revenue operations are carried out by the treasurer. In particular, under his responsibility, he was responsible for ensuring the return of the Council ' s income, receivables and other resources.
When it is necessary to prosecute, the treasurer must, before beginning, refer to the president.
The treasurer is responsible for carrying out the expenses.
It is qualified to make all movements of funds and values.
It shall report periodically to the Board or to the Board of Directors when it exists and annually to the Board its financial report for the transactions carried out in the past year.
Article 214
The financial report of the treasurer is prepared in the same form as the original budget, no later than four months after the fiscal year is closed. The annual accounts are prepared by the President within the same period.
The financial report and annual accounts are submitted as soon as possible to the board that determines them.
Article 215
The boards of the order must transmit to the Superior Council no later than 30 April a copy of the annual accounts of the previous year, accompanied by the aggregated account preparation scheme as requested by the Superior Council in order to allow the Council to establish such aggregate accounts.
If a board of order includes structures that are attached to it, it shall, before transmission to the higher board, establish aggregate accounts at its intermediate level.
Section IV
Government Commissioner
Article 216
Without prejudice to the application ofArticle 34 of Decree No. 2012-432 of 30 March 2012 on the exercise of the accounting expertise activity, the Commissioner of the Government is previously notified of any working meeting in which the representatives of the Council participate as representatives to whom he represents the Minister responsible for the economy.
It receives the documentation available to the Board on this meeting.
Chapter II
Special provisions
Regional Councils
Section I
Minutes of meetings
Article 217
The Regional Council shall send to the Superior Council within one month of its approval the minutes of each session.
Section II
Chairman
Article 218
The Chair of the Regional Council shall ensure the execution of decisions of the Superior Council and the Regional Council and the regular functioning of the order in his electoral district.
Among other functions:
―he summons the regional council and directs its discussions; it may invite the former presidents of the regional council to participate with an advisory vote in any meeting of the regional council;
―he represents the regional council in all acts of civil life;
―he is his interpreter with the Superior Council and members of the Order, representatives of the public authorities and various communities of the electoral district;
―he appoints and revokes all administrative officers and fixes their remuneration;
―he may temporarily and on a provisional basis accept donations and bequests made to the regional council;
- it shall transmit to the Superior Council the annual accounts and the financial report established in accordance with articles 213 and 214, in the month of their order;
―it communicates the budget of the Regional Council to the Superior Council in the month of its approval.
Section III
Commissions
Article 219
The Regional Council may establish commissions with the aim of studying the issues submitted to them by the Council or by its Chair and developing the conclusions to be submitted for its approval.
Rule 220
The election provisions of the office shall apply to the designation of members of the boards. Outgoing members are eligible for re-election. One member may not be members of more than six commissions.
They may be deputy, by decision of the President of the Regional Council and his diligence, all personalities, even foreign to order, particularly qualified by their competence, work or functions, but with an advisory voice only.
The Chair of the Regional Council has access to all commissions. He may participate in the debate but not in the vote.
Article 221
The regional council shall designate the chairs of the commissions.
The commissions designate as necessary a secretary.
Article 222
The rules governing the holding of meetings of the Council shall apply to the meetings of those committees.
Section IV
Financial performance
Article 223
The administrative functioning of the Regional Council shall be ensured, under the authority of the President, by the staff that it designates for that purpose. This staff also ensures the administrative functioning of the Disciplinary Chamber.
He is held in professional secrecy under the conditions set out in the second and third paragraphs of section 21 of the amended September 19, 1945 order.
Section V
Contributions and professional contributions
Article 224
Members of the order, natural and legal persons, experts and accountants trainees, employees authorized to practise the profession according to the articles 83 ter and 83 quater of the order of September 19, 1945 referred to above pay, in each of the regions in which they are registered, a professional contribution whose terms are:
1° A fixed entry fee, payable at the time of registration to the table in the region concerned. Internship accountants are exempt from the fixed entry fee;
2° A fixed annual fee for natural persons; however, employees authorized to practise in the profession articles 83 ter and 83 quater of the order of September 19, 1945 referred to above pay 70 per cent and 50 per cent respectively;
3° A fixed annual fee for each location;
4° Unless otherwise decided by the Regional Council, an annual contribution proportional to the average strength, as calculated for the USSR, of the persons employed in the year prior to the year in which the contribution is called, including those who make a collaboration, whether or not restricted, but usual.
Staff members and interns accountants do not come into account for the calculation of this proportional contribution.
Contributions under 2° and 3° may be increased for professionals approved by the tax administration under theArticle 1649 quater L of the General Tax Code.
Honorary members of the order are exempt from all contributions.
Article 225
Pursuant to Article 7 ter of the Order of September 19, 1945, the management and accounting associations pay for each of their implantation contributions determined in the same manner as the contributions referred to in 3° and 4° of Article 224.
The provisions of Article 228 apply to these contributions.
Contributions made by management and accounting associations for their implantations are donated by the regional councils to the higher council.
Article 226
The professional who, after having ceased to be registered in the table, for any reason, once again seeks his or her admission or re-registration is liable for the fixed entry fee set out in 1° of section 224 at the time of the entry.
Article 227
The right of entry and contributions for professionals who have made an appeal to the National Committee of the Table or the competent court are due from the date of registration set by these courts and, if not, from the date of their final decision.
Article 228
In no case may a member of the order or a professional authorized to practise be exempt from the right of entry. If circumstances independent of his will temporarily prohibit him from practising his profession, he may obtain from the regional council that the payment be postponed until the day that he or she may normally practise his profession.
The Regional Council may grant all or part of the fixed contribution or proportional contribution.
Article 229
The professional contribution, with the possible exclusion of the fraction that is calculated according to proportional elements, is paid for the first time by any means at the latest in the month following the admission. It is then paid in full in the month of the notice sent by the Order Council or before the end of the first quarter of each year. The payment of the contribution to the Regional Council is accompanied by an employee status as of December 31, broken down by professional category and certified in accordance with the annual nominative declaration provided for in theArticle R. 243-14 of the Social Security Code (DADS). Without prejudice to disciplinary action and enforcement provisions of Article 125 of Decree No. 2012-432 of 30 March 2012 in respect of the exercise of the accounting activity, any unpaid assessment within the above deadlines is increased by the actual collection costs incurred. If the debtor fails to pay the debtor in such a period of time as may be paid, the assessment shall then be increased by a moratorium interest at the legal rate deducted on the date of the summation. The listing in the order table includes the obligation to pay the contribution for the entire year.
Chapter III
Special provisions to the Superior Council
Section I
Chairman
Rule 230
The President ensures the execution of the decisions of the Superior Council and the regular functioning of the order.
He summons the Superior Council and directs its proceedings under the conditions set out in sections 202 to 209. He invites former presidents or honorary presidents of the Superior Council to participate in any session of the Superior Council.
He represents the Higher Council of Order in all acts of civil life.
He is his representative to the public authorities, regional councils and law enforcement, communities of all kinds and international professional institutions.
It convenes and chairs regional coordination, which brings together all the regional council chairs of the order each day.
He is responsible for the management of senior council staff.
He may accept, on a provisional basis, the gifts and bequests made to the Superior Council.
Section II
Commissions
Article 231
In accordance withArticle 19 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity, twenty-one commissions are created in which the responsibilities referred to in theArticle 29 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
The Commissions shall be given delegation of the Superior Council to consider matters within their competence, to report to the Superior Council or to the Standing Committee.
Article 232
The Superior Council shall elect the President and members of each of the committees every two years, in accordance with the conditions provided for in theArticle 10, paragraph 3, of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity for the election of the office and the last paragraph of section 207 of these rules of procedure.
The Vice-Chairs of the Higher Council shall be appointed on the same basis among the Chairs of Committees.
Members of the commissions are eligible for re-election.
He may be deputy to each commission, by a decision of the Vice-Chair and on a proposal by the Chairman of the Commission, all personalities, even outside the order, particularly qualified by their competence, work or functions, but with an advisory voice only.
Article 233
The chair gathers the commission as often as necessary and at least four times a year.
The summons, addressed at least ten days in advance, refers to the issues on the agenda. The Committee may, however, consider matters which, because of their urgency, are submitted to it by its Chairperson.
The Committees shall decide by a majority of the members present. In the event of a vote-sharing, the President's voice is preponderant.
Article 234
Each Vice-Chair of the Superior Council shall coordinate the work of the committees and committees attached to it, with the committees established under the terms of the third paragraph of this rule.
Each Vice-Chairperson necessarily chairs one of the committees. He is a member of the other committees that are attached to him.
On the proposal of the Vice-Chairs, the Senior Council may establish committees.
Article 235
In accordance withArticle 21 of Decree No. 2012-432 of 30 March 2012 on the exercise of the activity of accounting expertise, the Standing Committee, convened by its President, deliberates on the issues on the agenda, addressed at least ten days in advance, or on matters that, because of their urgency, are submitted to it by its President or the Commissioner of the Government. It reports to the Higher Council at its next session.
Subject to the rules specific to decision-making, the meetings of the Standing Committee and the committees shall be governed by the provisions applicable to the boards of order for the holding of their meetings.
Article 236
The Executive Committee assists the Chair in all its functions. It is composed of Vice-Presidents, Treasurer and Secretary General.
The Chair shall consult with the Executive Committee whenever necessary and:
– on any creation of a position, hiring executives or termination of a job contract;
- any change in remuneration or award of bonuses;
– on any investment exceeding €20,000.
Section III
Administrative performance
Article 237
The office assists the Chair on strategic and budgetary matters.
Article 238
Under the authority of the President, the Secretary General is responsible for the functioning of the Senior Council and the structures that depend on it and for the preparation and execution of the decisions of the Superior Council.
The President may delegate to the Secretary General the responsibilities he holds in sections 212 and 230.
The internal procedures for the operation and organization of the Superior Council are set by written instructions from the President, implemented by the Secretary General.
The Secretary General shall serve as the secretariat of the Superior Council, the Standing Committee, the Bureau, the Executive Committee and the National Congress of Order Councils. Except when the closed hearing was delivered, there was an advisory vote, as well as in the committees and committees.
He is assisted in his task by employees assigned by services or branches that are directly attached to him. These staff include the administrative functioning of the National Table Committee, the National Chamber of Discipline, the National Registration Commission and other committees and committees.
The employment of Secretary General may be occupied by an employee placed in a detachment or availability position.
It is held in professional secrecy under the conditions provided for Second and third paragraphs of Article 21 of Order No. 45-2138 of 19 September 1945 amended.
Article 239
The royalties imposed on the regional councils by the Superior Council to cover the expenses incurred by the exercise of its powers are calculated on a general basis according to the number of registered persons, following a progressive tariff with the following bands:
1st tranche: 1 to 150 registrations;
2nd tranche: beyond 150 entries.
Includes natural or legal persons, interns account experts and secondary offices registered as of January 1 of the year.
Regional councils must pay to the higher council one third of the amounts due before March 31, another third before June 30 and the balance before September 30.
Rule 240
When the national congress took a decision on the financial report of the Superior Council, the annual reports are made public.
PART III
GENERAL AND OTHER PROVISIONS
Article 301
The declaration provided for in theArticle 133 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity will have to reach the Regional Council no later than March 1 of each year.
Members of the public order, experts and accountants trainees and foreign professionals authorized to practise in France the profession of accountant are exempted from this declaration when they exercise exclusively their profession either as an associate or employee of companies recognized by the order or authorized to practise in France the profession of accountant or as employees of other members of the public order or professionals authorized to practise in France
Article 302
Honorary experts can attend the regional assembly of the locality where they have their domicile but without being able to take part in the votes.
Regional councils may decide to assure them, in accordance with the terms they determine, the service of the publications of the order.
Honorary members must refrain from any action that may result in the decidation of the profession which has been conferred upon them.
They are required to report to the President of the Regional Disciplinary Chamber the prosecutions and convictions they may be subjected to for crimes and offences.
The title of Honorary President of the Regional Council may be conferred by this Assembly to the outgoing President or to a former President, provided that he or she has exercised this mandate for at least two years, that he or she has been for at least six years a member of a Board of Order and that he or she has been registered as a member of the Order for at least twelve years.
The provisions of the third and fourth paragraphs of this Article shall apply to the Honorary President who ceases to be included in the table.
The acceptance of the title of Honorary President also implies that the licensee waives the request for a new term as President.
Article 303
For the presentation of the tables and directories to which they provide the publication, the regional councils are required to comply with the directives of the Superior Council in order to facilitate the establishment of a directory grouping all members of the order.
Article 304
Decisions on suspension or deletion of the table are published and notified under the conditions set out in amended section 54 of the order of 19 September 1945.
Decisions that are blamed on the record are, when they are directed to accounting professionals in the table or in its follow-up in several constituencies, notified to the regional councils of these exchanges.
Disciplinary penalties, with the exception of the reprimand, are on file with the Regional Council.
Article 305
Suspension for a short term of time on the day the conviction became final or, in the case of appeal followed by discontinuation, from the day on which the conviction became final.
However, in order to safeguard the interests of the client, the starting point for the execution of the suspension sentence may be postponed to a later date, without being delayed for more than four months.
PART IV
THE QUALITY CONTROL
Chapter I
History and reminder of texts
Article 401
Following the 38th Congress, which had the theme "quality control", the Superior Council decided, during its session of December 7, 1983, the principle of quality control of the members of the Order. The Charter on this control was adopted by the Higher Council for the Order of Accountants, which ensures that it is updated in the light of the changes in the profession.
The Decree No. 2012-432 of 30 March 2012 on the exercise of the accounting activity lays down the principle of the organization of quality controls by the Superior Council and regional councils.
Pursuant to the mission of representation of the accounting profession recognized by section 1 of the order of September 19, 1945 andArticle 29 of Decree No. 2012-432 of 30 March 2012 in relation to the exercise of the activity of accounting expertise, the Superior Council shall deliberate on any matter of interest to the profession and shall develop professional rules.
In this context, it takes into account all forms and conditions of carrying out the activity of accounting expertise and makes any useful consultation.
In terms of quality control, the senior council is responsible for a general mission to define a multi-year policy of control for all professionals.
Depending on the objectives thus set, it harmonizes, after the National Registration Commission's notice of the Associative Structures, the conditions under which the quality controls of the structures and professionals listed in the Order Table or thereafter in the different Ordinary Districts, according to a consistent policy in both types of exercise.
Specific terms and conditions for quality control of professionals contracted under theArticle 1649 quater L of the General Tax Code are defined by the tax administration and implemented by the profession.
The regional councils are responsible for a general mission of organizing quality controls in their constituencies, for structures located in three regions at most.
They are responsible for the technical controls of multi-location firms decided by the Higher Council and the technical controls of the management and accounting associations decided by the National Registration Commission.
This title of the rules of procedure is intended to provide for the enforcement of the control, including the rights and duties of the professional inscribed in the order table or as a result thereof and those of the controllers.
Chapter II
Objectives, principles
and Quality Control Methodology
Article 402
The establishment of quality controls within the profession meets several objectives:
to give the public a better perception of the quality of the services offered by the profession;
• harmonize professional behaviours;
― contribute to the proper organization of professional exercise structures and the development of working methods;
• Appreciate the application of professional rules and standards;
― to develop solidarity within the profession by bringing professionals closer to the law and order bodies and promoting contacts between professionals registered in the table or following the table.
Rule 403
Quality controls are based on four basic principles:
confraternity: control is carried out, at the initiative of the authorities of the profession, by members of the order with the exception of the special provisions referred to in the last two paragraphs of Article 411;
universality: controls apply to all liberal or associative professional exercise structures listed in the order and to all professionals registered in the order;
adequacy: controls are adapted to the nature of the missions performed and to the size of the professional exercise structures;
confidentiality: no information regarding a professional exercise structure or a registered professional cannot be made known to third parties.
Article 404
The purpose of quality control is to ensure the adequacy of the work of the professional in the order and operation of his or her exercise structure to all the standards and rules in force, taking into account the uses of the profession.
To this end, it has two complementary phases:
- the analysis of the operating procedures of the professional exercise structure, its organization, and the systems and procedures established (so-called structural control);
― Appreciation of the application of diligences and professional standards by the registered professional by examining the work files for selected missions (technical check).
Quality control is conducted by reference to the rules and standards in force at the time of the exercise of the missions and the uses of the profession.
It is carried out according to the requirements of the "Guideline for the Conduct of Quality Controls" established by the Superior Council in consultation with the National Registration Commission. This guide outlines the terms and conditions of controls taking into account adaptations related to professional exercise structures in which controlled professionals operate. It incorporates the specific terms and conditions for quality control of professionals under the ConventionArticle 1649 quater L of the General Tax Code.
Article 405
Structural control
Structural control is implemented from a diagnosis of the organization of the professional exercise structure in which the controlled professional exercises, with the aim of appreciating the ability of this organization to ensure missions by reference to professional standards and rules as well as to the uses of the profession, highlighting the strengths and weaknesses of methods and procedures.
Article 406
Technical inspection
The technical control consists of a review of a number of files that are responsible for the professional under the supervision of its structure. It allows to appreciate the quality of methods actually implemented. The choice of records is based on the findings and information derived from structural control, including the strengths and weaknesses revealed by this control, as well as the structural missions.
Article 407
Quality control
Quality control involves the professional exercise structure and each of its members listed in the order table or its continuation.
It covers both the main office and, where applicable, the secondary office(s) registered or not in the order table or its continuation.
It extends, if any, to the work provided by the subsidiaries or any other organization (civil society of means, GIE...) assisting in the exercise of the duties of the members of the order.
Chapter III
Definitions
Article 408
The term "quality control" means the device put in place by the Superior Council.
Article 409
The term "quality control structure" means:
an individual firm headed by an accountant or a foreign professional authorized to practise in France;
a society recognized by order;
- an association of management and accounting registered as a result of the order table and their establishments or secondary establishments.
The term "professional registered in order" means all professionals registered in the order table or following it with the exclusion of expert-account trainees.
By quality control of the cabinets, the controls of the liberal cabinets and of the professionals in the order exercising these structures are defined.
By quality control of management and accounting associations, controls are defined by management and accounting associations and by registered professionals in order to exercise their geographical location.
By quality control of multi-location firms, controls are defined for non-sociative professional structures located in more than three regional constituencies and for professionals in the order in these structures.
Article 410
"Controllers" are the physical people responsible for performing quality controls.
The term "Liberal Sector Comptrollers" refers to controllers capable of controlling liberal cabinets.
The term "Associative Sector Comptrollers" refers to controllers that may control management and accounting associations.
Chapter IV
Controller provisions
Section I
Designation
Article 411
Professionals in the liberal sector are applying to the regional council of which they are nationals for the purpose of controlling both liberal firms and management and accounting associations.
Accountants operating in a management and accounting association shall be nominated:
- to the regional council to carry out the control of the liberal cabinets;
―to the National Registration Commission for the control of management and accounting associations.
Employees referred to in sections 83 ter and 83 quater of Order No. 45-1238 of 19 September 1945 as amended shall apply to the National Registration Commission for the control of management and accounting associations.
In the light of the structural characteristics of management and accounting associations, some of their directors and executives may be designated by the National Registration Commission to complete the Comptroller's College in order to conduct structural controls, provided that the management and accounting associations of which they are derived have received prior control.
The persons so designated to perform structural controls are the legal representative of the management and accounting association or directors and executives acting on its written delegation.
Article 412
The regional councils and the National Registration Commission select controllers on the basis of applications received and draw up lists of controllers.
They are designated for a renewable three-year period and must meet the requirements set out in section 413.
The number of controllers is stopped according to the control program.
The regional councils propose to the Superior Council a list of controllers from the sole liberal sector that can carry out the controls of management and accounting associations and firms in more than three regions.
A single mixed list of controllers to perform in a binome the controls of the structures and registered professionals in a management and accounting association is held by the National Registration Commission, on the basis of the lists transmitted by the regional councils and that established by the National Registration Commission.
Article 413
The candidate for the function of the controller shall not have been subject to any disciplinary penalty and have been granted quality control without observation.
No candidate can be registered on a list of controllers without having previously completed a training course organized by the order of the accountants.
The training followed by the controllers is adapted to the controls they have to carry out in order to train them to the particularities related to the conditions of exercise of the control (liberal sector or associative sector) in accordance with the principle of adequacy of control provided for in section 403.
The cost of organizing the internship is borne by the senior council and by the regional councils in which the trainers are registered.
With the exception of the management and accounting association directors and executives provided for in section 411, controllers must be registered as a member of the order for at least five years.
An exception to this period may be granted by the controller designation authority, and as required by the planned control operations, for controllers from the associative sector up to December 31, 2014.
Section II
Comptroller requirements and obligations
Article 414
Customization
The controller's mission is a personal mission that cannot, in any case, be delegated.
Article 415
Availability
The designation as a controller implies sufficient availability. The application for the functions of controller carries the commitment to devote a minimum of 50 hours to quality controls annually. To preserve the confraternal nature of quality controls, the activity of each controller as such cannot exceed 200 hours in the year.
Article 416
Independence
The controller is independent. In particular, it must not have performed any function or held or held any interest in the controlled and reciprocal professional exercise structure.
The delisting of a controller may only be effected after the individual has been invited to submit his or her comments to the regional council of which he or she is dependent or, where appropriate, to the senior council.
The controller itself organizes its mission and determines the extent of its investigations within the framework set out in the following articles.
Article 417
Obligations
In carrying out their duties, the controllers are subject to all the texts governing the profession.
They are held incommunicado with respect to all the information they have been aware of during the control. In any event, they may only state their observations and conclusions in the monitoring reports referred to in articles 428, 432, 433 and 435.
For a period of three years from the beginning of quality control, controllers are prohibited from accepting directly or indirectly a mission of a client or member of the professional exercise structure(s) in which they conducted a control, without the express agreement of the professional concerned.
This prohibition does not apply to controllers responsible for the structural controls of multi-site offices or the management and accounting association that do not carry out the technical control of the firm's files or the management and accounting association.
Any dispute that may arise during this period between the controller and the controlled professional or its exercise structure shall be subject to arbitration by the chair of the regional board of the order in whose jurisdiction the professional concerned or the National Registration Commission is registered if the audit is a management and accounting association or a professional exercising it in respect of structural control.
If the dispute concerns a multi-location firm, it is submitted to the Chair of the Higher Council Quality Commission.
The Comptroller shall, in writing, undertake to carry out its quality control mission in accordance with these rules of procedure and to submit itself to quality control prior to its designation.
However, until December 31, 2014, control of the controllers' management and accounting associations will be able to intervene in the year following their designation.
Chapter V
Implementation of quality controls
Section I
Selection of structures
and professionals
Article 418
Supervision of Liberal Cabinets
The designation of structures and professionals to be monitored is made by:
– the regional council for professionals enrolled in order;
– the senior council for structures in more than three regions.
It is up to each regional council to define before June 30 of the current year the checks program that it intends to carry out the following year.
It is up to the Superior Council, for structures in more than three regions (multiple-location blocks), to define before June 30 of the current year the programme of structural controls that it intends to carry out the following year.
As part of the structural controls of cabinets located in three regions at most, a regional council may initiate the control of a secondary office located in its electoral district. However, it should coordinate its work with the regional headquarters council.
Article 419
Control of management associations
and accounting
The designation of the structures to be monitored for the following year is made, before June 30 of the current year, by the National Commission for Registration of Management and Accounting Associations, which takes into account the proposals of the quality commission of the Superior Council.
Regional councils may apply to the National Registration Commission for the undertaking of controls of management and accounting associations.
Article 420
Common provisions
The programme includes:
– the number of registered professionals to control;
– the estimated number of hours of control to be expected;
– the number of controllers required.
The control programme takes into account:
– professionals in order, volunteers to benefit from quality control and who apply to the regional council to which they are attached before June 30;
― professionals contracted under theArticle 1649 quater L of the General Tax Code whose control shall be carried out every three years pursuant to Article 371 bis G of Schedule II to the General Tax Code;
―of those of these professionals for which the Commissioner of the Government has requested the initiation of control under the same section.
Section II
Quality control procedure
Article 421
The professional or structure registered in the order selected for quality control shall be informed by letter addressed by the order or by the National Registration Commission, at least sixty days before the date fixed for the commencement of the control.
The purpose of the survey questionnaire attached to this letter is to collect a set of related information, on the one hand, to the general organization of the professional exercise structure and, on the other, to the missions carried out there. For professionals who have concluded with the tax administration the convention provided for in theArticle 1649 quater L of the General Tax Codea specific questionnaire prepared in consultation with the latter is included.
This completed questionnaire must be returned to the order or to the National Registration Commission accompanied by confirmation of independence within thirty days of its receipt.
At the same time as it returns this questionnaire, the reviewer may request the benefit of the provisions provided for in section 439.
Failure to comply with the deadlines and obligations under the control may, after unsuccessful detentions, be punished in accordance with the provisions of section 31 of Order No. 45-2138 of 19 September 1945.
Article 422
In view of the preparatory questionnaire, the competent body:
means the controller or constitutes the control team and designates the controller;
― fixes the duration of control and its cost.
The number of controllers and the duration of the control are adapted to the importance of the structure and the number of professionals in the order that they exercise.
With regard to the control of management and accounting associations, the number must always be pairs in order to respect the mix of the liberal sector and the associative sector.
When the number of designated controllers is at least two, in accordance with Article 411, paragraph 5, above, the rapporteur must be from the liberal sector. The latter pilots quality control and submits the final report resuming the controller findings.
Article 423
The structure or professional is informed by a new letter:
- the name(s) of the controllers and, where applicable, the rapporteur;
- the duration of control.
For a period of thirty days from receipt of this letter, the firm or the management and accounting association may exercise its right to challenge the controller(s) in accordance with the procedure described in section 439.
Article 424
Structural controls take place, in principle, at the headquarters or at the main location of the structure in the presence of the legal representative and the ordinal representative of the structure.
As required, controllers will be able to obtain information from secondary sites or possibly subsidiaries.
Article 425
Special provision to management associations
and accounting
The control of management and accounting associations is characterized by a particular articulation of structural control and technical control.
The National Registration Commission directs the implementation of structural control, which takes place at the headquarters of the Management and Accounting Association under the conditions set out in sections 421 to 424.
It informs the regional councils of the launch of the controls of the management and accounting associations in their jurisdiction.
At the end of the structural control, the regional councils in which the different locations of the management and accounting association are registered implement the technical controls of registered professionals in the structure, from the synthesis of the structural control, validated at the level of the implantation using a streamlined questionnaire.
Article 426
Special provision to cabinets
multiple locations
The quality control of multi-location firms consists of two parts:
― the structural control carried out at the headquarters of the company, under the responsibility of the superior council or the regional council of the head office, and resulting in a synthesis distributed to the relevant regional councils;
― the technical control carried out with the members of the order in the secondary offices from the synthesis of the national structural control, validated at the level of the office controlled with a light questionnaire.
The list of firms to be monitored is prepared by the Senior Council in consultation with the regional councils interested in the operation.
The Higher Council of Order defines the schedule of structural controls and ensures its implementation under the conditions set out in sections 421 to 424.
The conclusions of the control can in any case be drawn only after the technical control is carried out.
Section III
Audit findings
Sub-section I
Cabinet oversight findings
Article 427
At the end of the check, a summary note prepared by the controllers is addressed to the professionally controlled professional and the manager of the professional exercise structure.
The audited professional and the manager of the professional exercise structure have a period of time, which cannot exceed thirty days, to submit their observations to the controllers in writing. At the same time, they must also be heard if they apply.
Article 428
A final report shall be prepared by the controller or, where appropriate, by the rapporteur. The summary note as well as any comments made by the audited professional and the manager of the professional exercise structure are annexed.
The report highlights the potential weaknesses identified during quality control and the serious and repeated breaches of professional regulation.
He has advice on how to remedy it.
This report, its annexes and the control file of the liberal cabinets are forwarded to the Chair of the Regional Council.
Article 429
Based on the report's analysis, the Regional Council Chair concludes quality control in a letter addressed to the audited professional and manager of the professional exercise structure.
Article 430
The Chairperson, if applicable, reiterates the comments and advice contained in the report under article 428 and decides on the follow-up to quality control.
It can be:
a letter of conclusion without observation;
– a letter of conclusion with simple observations, possibly accompanied by a convocation in the office of the president;
– a letter of conclusion with observations with a decision of a new on-site control after a period of one year to ensure that the observations made were followed by effect. The president may require the controlled professional to follow a specific training done by order, on professional exercise standards. The cost of this training will be borne by the supervised professional.
The entire file can only be disclosed in two cases:
– be to the new controller when an on-site check must take place after a minimum period of one year after the end of the previous control;
either to the regional council when the president of the regional council decides to forward the file to it.
In the event of new breaches, the Disciplinary Board may be seized under the conditions set out in section 31 of the Order of 19 September 1945.
Sub-section II
Audit findings
management and accounting associations
Article 431
Synthesis of Structural Control
For each structural control, the rapporteur shall prepare the contents of the draft summary note to be sent to the official correspondent and the legal representative of the structure responsible for the proper implementation of the code of conduct.
The legal representative and the ordinal representative of the structure have a deadline that cannot exceed thirty days to make their comments on the draft summary note available.
At the same time, they must also be heard if they apply.
The final summary note is communicated to the Ordinal Correspondent and the legal representative of the structure.
Article 432
Structural review findings
The rapporteur shall transmit to the National Registration Commission the final summary note taking into account any comments made by the head of the structure. This note is signed by all controllers.
Upon receipt of the final summary note, the President of the National Registration Commission shall prepare a note of conclusions and address to the legal representative of the Management and Accounting Association and forward it to the presidents of the relevant regional boards for the undertaking of technical controls and to the Chairman of the Higher Council Quality Commission for information.
Article 433
Completion and conclusion of technical controls
The regional councils define the schedule of technical controls and cover the costs of their implementation. The National Registration Commission is informed of this schedule.
Based on the information provided by the National Registration Commission (Synthesis Note on Structural Control), they conduct the technical controls of registered professionals and in the locations of their regions. A straightforward structural questionnaire is sent to secondary settlements in addition to information.
The summary note of the technical control prepared by the controllers is sent, after conflicting procedure, to the Chair of the Regional Council who writes a letter of conclusion addressed to the audited professional and the legal representative of the Management and Accounting Association and to the National Registration Commission, who may request any additional information necessary to assess the conclusions presented.
Article 434
Findings of quality controls
management and accounting associations
The President of the National Registration Commission concludes the quality control of the AGC by taking back the conclusions of structural control and technical controls by eventually adding comments specifying if necessary the actions to be taken.
A copy of the letter of conclusions addressed to the Management and Accounting Association is sent to the Chair of the Regional Council in whose jurisdiction the structure is listed.
If applicable, the President of the National Registration Commission may refer the Disciplinary Commission to the conditions set out in section 49 bis of the Order of 19 September 1945.
Sub-section III
Cabinet oversight findings
multiple locations
Article 435
For each structural control, the controllers jointly establish the contents of the draft summary note to be sent to the firm. This document must be communicated to the cabinet controlled by the designated controller with mutual agreement.
Each controlled firm has a period of time, which cannot exceed thirty days, to make its comments on the draft summary note available. In the same period, it must also be heard if the request is made.
The designated Comptroller shall communicate to the Superior Council the final summary note taking into account any observations of the controlled firm. This note is signed by both controllers and the firm's representative.
After receiving all of the final summaries, the Higher Council distributes them to the relevant regional councils, which then initiate technical controls.
Section 430 governs the findings of the technical control of the controlled professional. The conclusive letter is sent to the professional concerned and to the manager of the structure.
The Chair of the Regional Council shall transmit it to the Chair of the Higher Council Quality Commission.
Sub-section IV
Common provisions
Article 436
The findings of quality control related to the implementation of provisions of Article 1649 quater L of the General Tax Code are addressed to the Commissioner of the Government to the Regional Council within three months of the conclusion of the control pursuant to section 371 bis G of Schedule II to this Code.
Article 437
The control file is destroyed after three years. The conclusions and the report are retained until the firm is under new control.
Chapter VI
Rights and obligations of the controlled structure
Article 438
Provision of documents
The structure or professional registered in the order selected for quality control is committed to making available to the controllers, at the headquarters of the professional exercise structure or the office concerned, all the parts and documents necessary for the control and to provide them with any useful explanations.
Article 439
Right of recusal of controllers
The structure or professional registered in the order informed of a quality control has the right to challenge the designated controller(s).
The recusal may be effected for a period of thirty days from the receipt of the control letter and the name(s) of the controllers designated for that control.
The challenge must be addressed by a letter to the President of the Regional Council, who is dependent on the monitor or the President of the National Registration Commission if requested by a management and accounting association.
The chair of the proceeding shall inform the structure or professional of the action reserved for the application.
Article 440
Frequency of controls
A registered structure or professional can only be controlled after a period of three years after the end of the previous control.
When the Chair of the Regional Council or the National Registration Commission decides that a structure must undergo a new control in order to ensure that the observations contained in the controller report have been followed by effect, the control can only take place after a minimum period of one year.
The control must be performed every three years when the professional is approved under theArticle 1649 quater L of the General Tax Code.
Chapter VII
Role of different bodies
Section I
The role of the Superior Council
Article 441
Harmonization
As part of its mission of harmonization and general quality control organization, the Higher Council receives each year the activity reports of each Regional Order Council and the National Registration Commission and may request any additional information necessary to assess the report and the conclusions presented.
The activity report includes:
― the number and characteristics of the controlled professionals;
the number of days of control;
– the suites given to quality controls.
It is communicated to the Conseil Supérieur de l'ordre before June 30 of the following year.
The Higher Council of Order makes any proposals to the Regional Councils of the Order and to the National Registration Commission to ensure that quality controls are consistently conducted throughout the territory.
Article 442
Designation, coordination and supervision
The Senior Council designates, supervises and coordinates the structural controls of firms in more than three regions.
The Higher Council manages the list of national controllers to carry out the controls of management and accounting associations.
Section II
The role of regional councils
Article 443
Designation of professionals in order
It is up to each regional council to designate each year the professionals in the order on which quality controls will be carried.
For the structural controls of firms in more than three regions, this designation is made by the Conseil Supérieur in consultation with the Conseils régionaux de l'ordre.
Article 444
Establishment of the list of controllers
The Regional Council prepares a list of controllers each year. It proposes, under the same conditions, controllers capable of carrying out the structural controls of firms in more than three regions and controllers capable of carrying out the controls of management and accounting associations. These lists are managed by the Superior Council.
Article 445
Monitoring and decision-making reports
The Chair of the Regional Council shall receive reports referring to the quality controls of the structures that fall within his electoral district and, for information, reports of the quality controls of the firms that have one or more secondary offices that have been subject to quality control in his or her electoral district.
The controller report and the control file may only be disclosed under the conditions described in section 427.
Section III
The role of the National Registration Commission
Article 446
The National Registration Commission sets out annually the list of controllers from the associative sector who may participate in the control of the management and accounting associations with their fellow controllers from the liberal sector whose list is fed by the regional councils.
Each year, it sets out the list of management and accounting associations to be monitored, taking into account the proposals of the quality commission of the higher council.
It implements the structural control of AGCs and concludes quality control over them.
Chapter VIII
Miscellaneous provisions
Section I
Financing
Article 447
The costs of quality controls are borne by regional councils, excluding the structural control of multi-location firms in more than three regions and the structural control of management and accounting associations that are at the expense of the senior council.
A national scale shall be determined, for example, annually by the Higher Council for the Compensation of Controllers.
Section II
Delegation of the powers of regional council chairs,
the Higher Council and the National Registration Commission
Article 448
The President of the High Council may delegate his or her powers for the organization and monitoring of quality controls to the Vice-Presidents of the Higher Council, to a commission established for this purpose chaired by a member of the Higher Council, who may be assisted by quality controllers.
Article 449
The Chair of the Regional Council may delegate his or her powers for the organization and monitoring of quality controls to the Vice-Chairs of the Regional Council, to a commission established for this purpose chaired by a member of the Regional Council who may be assisted by quality controllers.
Article 450
The NAC President may delegate his or her powers for the organization and monitoring of the quality controls of the AGCs to the alternate chair of the Commission. It can also be assisted by quality controllers.
PART V
REGULATION OF COMPTABLE EXPERTS
General provisions
Rule 500
The internship mentioned at theArticle 63 of Decree No. 2012-432 of 30 March 2012 on the exercise of the activity of accounting expertise consists in the execution of professional work completed by training actions whose content, organization and modalities of implementation are determined by the Conseil Supérieur de l'ordre des experts-comptables in accordance with theArticle 72 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
The complementarity between professional work and training actions must allow the intern accountants to understand the variety of missions that can be entrusted to a professional in accounting and audit expertise and must prepare them for the examinations of the accounting degree.
Article 501
The internship is performed as an expert accountant trainee under the conditions provided:
― byOrder No. 45-2138 of 19 September 1945 modified;
― by Articles 63 et seq. of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity;
― these provisions of the rules of procedure of the order relating to the course of accounting expertise;
― by Commercial code, article R. 822-4relating to the organization of the profession and the professional status of corporate auditors.
The internship can be done simultaneously with the one provided by the Commercial code, article R. 822-3relating to the organization of the profession and the professional status of corporate auditors.
Article 502
As specified to theArticle 76 of Decree No. 2012-432 of 30 March 2012 related to the exercise of the above-mentioned accounting activity, the interns accountants are not members of the order but are subject to its monitoring and disciplinary control.
Professional sanctions, which are punishable by law enforcement officers, are applicable to interns accountants.
The final deletion of the table on disciplinary grounds leads to the prohibition of re-entering the internship in any regional electoral district.
Chapter I
Conditions of access to the internship
Article 503
In accordance withArticle 68, first paragraph, of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the above-mentioned accounting expertise activity relating to the degree of accounting expertise, are allowed to perform the professional course of accounting expertise candidates who justify the possession of the graduated accounting degree (CSED) governed by the Decree No. 81-537 of 12 May 1981 abrogated or graduate degree in Accounting and Financial (CFSD) governed by the Decree No. 88-80 of 22 January 1988 abrogated or higher degree in accounting and management (CGDS) Articles 45 et seq. of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
Candidates who have validated, by examination, dispense, deferral of note(s) or validation of the experience, at least four of the seven mandatory DSCG tests are authorized to complete the first two years of probation. If the DSCG is not obtained after the first two years of training, the internship is suspended for a maximum of three years. Upon graduation, the internship may resume for the remaining period.
If the DSCG is not obtained during the three years of suspension of the internship, the internship period already completed is not validated.
Chapter II
Duration of the internship
Article 504
In accordance withArticle 67, second paragraph, of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the accounting activity referred to above, the internship is for a period of three years.
However, at the time of the internship, the Regional Council of the Order may, after an application is made by the applicant on the basis of the criteria selected by the National Committee of the internship in accordance with section 534 of these Regulations, grant a reduction of one year from the duration of the internship. The applicant must be a holder of the CFSP or GSCD and must demonstrate a professional experience of at least three years in the legal, accounting, economic or management fields. This experience must have been obtained over the five years prior to the application for internship:
- either within an entity listed in the Board of Order or the company of the auditors;
- either as a derogatory, in an industrial, commercial or financial enterprise to executive or supervisory functions within a legal, accounting, financial, or management service.
Article 505
An intern accountant whose duration of the internship has been reduced by one year must perform all the training and reporting obligations referred to in sections 542 to 546 of these Regulations.
Article 506
In accordance withArticle 77, second paragraph, of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the above-mentioned accounting activity, the internship of auditor of accounts conducted under the conditions provided by theArticle R. 822-4 of the Commercial Code but without having an internship master approved by the Regional Board of Order is taken into account in calculating the duration of the course of accounting expertise for a maximum of two years provided that the DECF or DSCG is justified.
The National Internship Committee sets out the conditions under which these interns meet their training and reporting obligations.
Chapter III
How to register in the table
Intern Accountants
Article 507
The procedure for enrolling in the table of interns accountants is subject to the provisions of sections 4, 42 and 44 of the order of 19 September 1945.
The application for registration in the table of interns accountants is addressed by the candidate to the Chair of the Regional Council for the Order of Accountants in whose jurisdiction the candidate exercises. It is accompanied by the evidence that the candidate meets the requirements and the acceptance of the candidate's care by the approved internship master or requesting approval.
Applicants wishing to do their internship in one of the Member States of the European Union submit their application for registration to the Regional Order Council, which will be responsible for the monitoring and control of the internship as well as for the organization of training activities.
Candidates performing their internship in overseas or New Caledonia communities, as well as those performing all or part of their internship outside the European Union, apply for an internship at the Paris-Ile-de-France Regional Council.
Article 508
The decisions of the Regional Council of Order concerning the reduction, extension, suspension, invalidation or delisting may be appealed to the National Committee of the Table, as provided for in section 44 of the Order of September 19, 1945:
- either by the intern accountant;
- either by the internship master;
either by a member of the Regional Internship Committee referred to in section 526 of these Regulations, provided that the person is not an elected member of the Regional Council of Order.
Article 509
Subject to the inclusion in the table of experts-comptables trainees at the nearest session of the Regional Council, the internship usually begins on the first day of the month following the filing of the complete file to the Regional Council of the Order. At the time of registration and upon request of the internship master, the Regional Council may validate under the internship, a period of activity in progress, up to a maximum of three months, if the candidate met the qualification conditions on the requested date. This measure may not be combined with the decrease of one year of probation under section 504, second paragraph, of these Regulations.
For practical reasons, the Regional Council of Order may decide to start the internships at certain periods of the year.
Article 510
The nominative internship file is retained on the regional board of order with which the trainee is registered. This file includes, semi-annual reports, mail and internship tracking forms based on the models recommended by the Higher Council of Order to facilitate the follow-up of the internship and to harmonize the procedures.
Article 511
When the trainee changes to the area and requests its registration in the table of another electoral district, the original regional board shall forward the file with the conditions under which the trainee has fulfilled his obligations.
Chapter IV
Nature and weekly duration of professional work
Article 512
When the internship is performed according to the provisions of Article 72 of Decree No. 2012-432 of 30 March 2012 the professional work referred to in section 500 of these Regulations is related to the professional disciplines required for the performance of the accounting expertise.
When the intern auditor wishes, in accordance with theArticle 77 of Decree No. 2012-432 of 30 March 2012 the performance of the accounting activity, perform the functions of the auditor, he must have completed his internship under the conditions established by theArticle R. 822-4 of the Commercial Code For two years. The professional work referred to in section 500 of these Regulations concerns the professional disciplines necessary for the exercise of the accounting expertise and the Office of the Auditor General.
Article 513
In accordance withArticle 67, third paragraph, of Decree No. 2012-432 of 30 March 2012 for the exercise of the accounting activity, the internship is carried out in full time. The weekly duration of the professional work of the internship cannot be less than twenty-eight hours. The distribution of these hours is left to the appreciation of the internship master. The trainee must, however, provide his trainee with all facilities to enable him to participate in the training activities referred to in sections 542 to 545 below and to prepare the examinations of the accounting degree.
Article 514
By derogation from section 513 above, the duration of the professional work of the course of accounting expertise may be reduced to fifteen effective hours per week by decision of the Regional Council of the Order, for in particular the persons justifying the following titles and functions, provided that they justify annually, by an employer's certificate of work, their profession effectively:
― incumbent professors:
- the aggregation of economy and management;
― the Certificate of Aptitude to the Faculty of Technical Education Economic Science and Technology or Economics and Management;
― the Certificate of Fitness for Commercial Academic Faculty of Professional Schools or the Faculty of Professional High Schools (mention accounting);
– professors and lecturers of higher education, exercising teaching functions in the legal, economic, commercial, management, mathematics or computing disciplines;
- teachers with a doctorate or a degree in in-depth studies or a degree in specialized graduate studies or a master's degree in the principal position of teaching in the above-cited disciplines;
– employees of industrial, commercial or financial enterprises operating within an accounting, financial or management service, management or control functions and having at least three years of seniority in this function.
Article 515
Interns accounting experts performing part-time training in accordance with theArticle 67, third paragraph, of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the activity of accounting expertise, are subject to the training and reporting obligations referred to in sections 542 to 546 of these Regulations.
Chapter V
Conditions for complete or partial validation of the internship
Article 516
The completion certificate signed by the President of the Regional Council of the Order, necessary to register for the examinations of the accounting degree in accordance with theArticle 63 of Decree No. 2012-432 of 30 March 2012 the exercise of the activity of accounting expertise shall be issued in accordance with the procedure set out in section 519 et seq. of these Regulations.
Article 517
The Regional Council may refuse to validate all or part of the internship when the trainee fails to comply with the regulatory obligations of section 520 of these Regulations.
Chapter VI
Extension conditions, suspension,
invalidation of the internship
Article 518
In accordance withArticle 74 of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the aforementioned accounting activity, the internship may be extended, suspended, or invalidated.
(a) The extension of the internship may be decided by the Regional Board of Order, upon request of the Regional Committee for the internship referred to in section 526 of these Regulations, for insufficient professional work. This extension is accompanied by a specific training requirement.
(b) Upon warranted request from the trainee, the internship may be suspended. This suspension is then pronounced by the Regional Council of Order for a period of not more than two years. The duration of statutory maternity and paternity leave and parental leave within one year are not included in the count of the suspension period. This suspension may not be confused with the suspension provided for in section 503, second paragraph, of these Regulations.
(c) The partial invalidation of the internship as referred to in section 547 of this Regulation or total of the internship as referred to in section 529 shall be pronounced by the Regional Board of the Order at the request of the Internship Controller or the Regional Committee of the Internship referred to in section 526 of these Regulations, where the Internperson has failed to discharge his or her obligations within the specified time limits. The decision of partial or total invalidation of the internship follows the procedure referred to in article 74, third paragraph, of the Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
Chapter VII
Conditions for the control of the internship and radiation
of Intern Accountants
Article 519
In accordance withArticle 75 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity, the supervision of the internship and the issuance of the internship certificate are within the competence of the regional board of the order. The Regional Council of Order appoints a principal controller of the internship that surrounds with assistant controllers. The principal controller of the internship and the assistant controllers must be experts-comptables listed in the table of the said Regional Board of Order and may be auditors.
Article 520
The examination of the course involves:
― the respect, by the interns accountants, of their obligations and texts concerning them;
― the professional behavior of the intern accountant;
the quality and diversity of professional work;
participation in training activities;
- the timely delivery of annual reports and semi-annual internship reports, under the conditions set out in section 547(c) of these Regulations, and the contents of these documents.
Article 521
Internship controllers periodically bring together interns experts from their region to:
― promoting the exchange of experiences;
―to complement training actions by their professional experience;
― ensuring the progress of the trainee in preparing the final tests.
Internship controllers may ask to meet the internship masters.
Article 522
The semi-annual reports of the internship referred to in Article 546 b of these Regulations shall be sent to the Regional Board of the order of which the expert-comptable trainee relies with the visa and the observations of the master and probation officer referred to in Articles 540 and 541 of these Regulations.
The internship controller shall notify the trainee or trainee following the case, of any comments and suggestions regarding both the attendance and behaviour of the trainee, the nature, number and quality of the work performed, and the value of the training. He transmits this report, with his comments, to the regional council, which keeps it in the nominative file of the internship.
All of these documents are available to the President of the Regional Board of the Company of Auditors on request.
Article 523
From the second year of probation, the principal controller or his or her representative must have an individual interview with each trainee on the basis of a form recommended by the National Internship Committee under section 533 of these Regulations. The purpose of this interview is to:
― to take stock of the course of the internship;
• helpfully advise the intern and answer questions;
∙ recommend a reorientation of the course if applicable.
An account of this interview is sent to the trainee and the internship manager. A copy shall be retained on the internship file to facilitate the assessment by the regional committee of the internship referred to in section 526 of these Regulations of the regularity and quality of the internship completed for the issuance of the completion certificate by the Regional Council.
A written procedure may replace this interview for trainees referred to in Articles 559 and 560 of these Regulations.
Article 524
Meetings and training actions must be addressed to the intern account expert at least one month in advance.
Article 525
The principal controller of the internship prepares an annual report of his activity and makes comments and suggestions regarding the organization and operation of the internship in his region according to a model communicated by the Conseil Supérieur de l'ordre.
Two copies of this record are sent to the Regional Council that transmits one of them to the Superior Council.
This provision does not exclude the possibility for the Professional Training Commission of the Higher Council and for the Chair of the Regional Council to request in the course of the year, orally or in writing, to the Senior Training Comptroller, any information that may be useful to them.
Article 526
In order to assess the regularity and quality of the internship and to harmonize the organizational and follow-up modalities, a regional committee of the internship shall be established with each regional board of the order composed of three incumbent members and one or more alternate members. The composition of this committee must respect the parity below:
– an accountant also listed on the list of auditors, having good knowledge of the internship, designated by the Regional Board of Order;
― an auditor, also listed in the table of the order of the accounting experts, designated by the regional companies or companies on the proposal of the national auditor of the internship of auditors;
– a qualified person designated by the President of the Regional Council on the proposal of the National Comptroller of Accounting Expertise.
The term of office of the incumbent and alternate members follows that of a regional mandate.
The Chair of the Regional Order Council shall designate the Chair of the Regional Internship Committee. Decisions are made by a majority of the members present. The principal controller of the internship or his representative, instructed the files to the regional committee of the internship.
To be meaningfully deliberate, the members of the regional committee of the internship must not be in a conflict of interest situation or that would undermine their independence in the sense ofArticle 145 of Decree No. 2012-432 of 30 March 2012 the exercise of the accounting activity.
Article 527
The Chair of the Regional Council of Order organizes at least one meeting with the Regional Committee of the Internship once a year.
Article 528
At the end of the three years of training, the regional committee of the internship is responsible for assessing the regularity and quality of the internship. He may propose:
― to validate the internship for the issuance of the internship certificate;
- to extend the internship as provided for in Article 518 has these rules;
- in the event of delay in the production of biannual internship reports, grant an additional six months, renewable once in the semi-annual report on the draft plan and notice;
― to invalidate the entire internship.
Article 529
If the regional board of the internship is directed towards a complete disabling of the internship, the trainee must be heard before. To this end, he has one month to transmit his proposal for invalidation to the president of the regional council and the interns.
Article 530
Trainees who must be heard are summoned at least one month prior to the interview with the Regional Internship Committee. The results of the maintenance are communicated to them in the month following the maintenance by registered mail. Trainees have one month from the date of receipt of the recommended mail to report their observations.
Article 531
The Regional Council of Order facilitates access to the internship. It also takes all necessary measures to preserve the interest of the trainee in the event of a withdrawal of approval or authorization of the internship master.
The Regional Council also maintains a list of trainees wishing to take charge of the training of one or more trainees.
Article 532
The Conseil Supérieur de l'ordre designates a national controller of the internship, both a graduate auditor and a registered auditor, who coordinates and directs the action of the principal and assistant auditors of the internship. The national traineeship controller chairs the national training committee. He reports on his work to the Chairman of the Professional Training Commission of the Conseil Supérieur de l'ordre.
Article 533
The National Internship Committee is composed of:
– the national auditor of the accounting training, president;
- the national controller of the National Company of Auditors internship;
- the president of the professional training committee of the Higher Council of Order or its representative;
the president of the professional training board of the national auditors company or its representative;
a representative of at least one of the regional controllers of the accounting practice;
a representative of an association of experts and accountants trainees;
- two representatives of the cabinets who signed an agreement with the Conseil Supérieur de l'ordre for the training of interns;
― and of all qualified persons designated by the National Traineeship Comptroller who may participate in the Regional Training Committees, the number of such persons who may not exceed the number of representatives mentioned above.
Article 534
The National Internship Committee is responsible for:
― to direct and coordinate the action of the traineeship controllers;
- to address all issues related to the internship and training of trainees;
- to organize the training of experts-comptables trainees operating outside the metropolis and abroad;
- to prepare the summary of the annual reports of activity of the regional controllers of the internship referred to in section 525 of these Regulations;
∙ to instruct and approve agreements with firms in accordance with Article 544 of these Regulations;
– to propose any amendments to the rules of the internship that it considers appropriate.
Article 535
The national traineeship controller organizes at least once a year a meeting of the main trainees.
Chapter VIII
Conditions of extension
of the internship certificate
Article 536
In accordance withArticle 75, last paragraph, of Decree No. 2012-432 of 30 March 2012 with respect to the exercise of the accounting activity, the completion certificate is valid for six years from the date of issuance of the accounting degree. Upon the applicant's request, the Regional Council may extend the validity period of the certificate for an additional two years in one of the following two cases:
- force majeure;
―the applicant submits a statement of note(s) obtained at the examinations of the accounting degree indicating a deferral of notes.
The files are instructed by the Regional Internship Committee which transmits its notice to the Regional Order Council for decision.
Article 537
Individuals who are granted an extension of their certificate of completion of the internship are provided with appropriate additional training, the content of which is decided by the national committee of the internship.
Article 538
In accordance withArticle 67, last paragraph, of Decree No. 2012-432 of 30 March 2012 in relation to the exercise of the accounting activity, candidates, whose completion of the internship certificate has become obsolete, must complete an internship year.
This year of internship is subject to the same requirements as the three-year internship and is carried out in the same manner. The training programme for these trainees is defined by the National Training Committee.
No extension of this internship year is possible.
Article 539
At the end of this year and provided that the trainee is up-to-date with his or her training and reporting obligations, the Regional Council of the Order, on the advice of the regional committee of the internship, issues a new certificate of completion from a model defined by the Conseil supérieur de l'ordre.
Chapter IX
Conditions of the internship
Article 540
In accordance withArticle 69, second paragraph, of Decree No. 2012-432 of 30 March 2012 for the exercise of the activity of accounting expertise, the internship may be performed with an employee of a management and accounting association authorized to practise the profession of accountant under sections 83 ter and 83 quater of the 1945 order. In this case, the management and accounting association shall designate, in order to ensure the conduct of the internship, an expert-comptable internship master approved by the regional board of order under the conditions provided for in the first paragraph of article 69 of the aforementioned decree.
Article 541
The expert-comptable internship master approved by the regional board of the order in charge of the internship shall:
― having regular contact with his trainee in accordance with the employee authorized to practise as an expert accountant;
― ensuring the quality and progress of the professional work entrusted to his trainee;
― co-sign the annual and summary records of the internship and the semi-annual reports of the internship;
provide any advice to enhance the quality of the internship.
Chapter X
Organization and implementation
training activities of the internship
Article 542
The actions of compulsory training referred to in Article 500 of these Regulations include trainings for which organization and content are imposed and training on free themes.
The entire program is part of an individual training plan that takes into account the diversity of the functions of the auditor and the auditor. The content and number of such trainings are specified in the annex to these Regulations.
Article 543
In accordance with Articles 72 and 73 j of Decree No. 2012-432 of 30 March 2012 on the exercise of the activity of accounting expertise, the content of the training actions is determined by the Conseil Supérieur de l'ordre des experts-comptables.
For the part of the program related to the exercise of the Office of the Auditor General, the content of the training activities is determined by the Conseil Supérieur de l'ordre and by the Compagnie nationale des commissaries.
Article 544
In-house training for their staff can be granted to the staff in the training courses. An approval agreement is signed with the Conseil supérieur de l'ordre after the advice of the national committee of the internship. This delegation deals only with certain categories of training:
- training in the audit and the Office of the Auditors after the agreement of the National Board of Auditors;
– training on free themes.
Article 545
The same training obligations are required:
- to trainees in another Member State of the European Union;
- to trainees who are fully or partially practicing in an overseas community or in New Caledonia or outside the European Union;
― to French-speaking trainees performing their internship in their home country.
The National Internship Committee sets out the conditions under which these trainees perform their training obligations in coordination with the relevant internship controllers.
Article 546
In addition to the follow-up of training activities, trainees must complete annual training follow-up sheets and submit biannual reports in the second and third years of training.
(a) The trainee's annual worksheets.
These forms describe the professional work of the internship during the year. They must be sent to the Regional Order Council at the end of each year of probation, no later than the following month. They may be accompanied by schedules for the activity of the intern accountant and training. They are obligatoryly commented and signed by the internshipmaster and, if necessary, by the internshipmaster. In the event of a change of internship master during the year, a new annual report must be prepared. All of these forms are kept on the internship file.
(b) Semi-annual internship reports.
In the second and third years of training, the trainee must submit a probation report each semester. One of these reports deals with the draft plan and record of the accountancy record. At least two others deal with an accounting mission.
When the intern auditor wishes, in accordance with theArticle 77 of Decree No. 2012-432 of 30 March 2012 the performance of the accounting activity, the performance of the duties of auditors, one of the reports is obligatoryly related to an audit or office.
These semi-annual reports must be signed by the internship master and, if necessary, by the internshipmaster and sent to the regional council at the end of each internship semester and no later than the following month.
They are validated by the internship controller and are taken into account for the issuance of the internship certificate.
Chapter XI
Monitoring of the attendance of interns accountants
Article 547
Any breach is sanctioned by the Regional Council of Order in the following manner. The part of the online program includes its own testing and control procedures.
(a) Training for which the organization and content are imposed.
Except in case of force majeure, the absence of one of these days entails the obligation to catch up under the conditions provided by the Regional Council of Order and a two-month invalidation of internship. However, the intern accountant can each year benefit from a calendar report without invalidation per missing day.
(b) Training on free themes.
Subject to the provisions of Article 504, second paragraph, and Article 545 of these Regulations, the free-themed training courses shall be divided between the three years of internship. Failure to comply with this obligation or the absence of surrender of the supporting document results in a two-month probation invalidation.
(c) Establishment of annual reports and semi-annual reports.
Any delay or anomaly in the production of annual reports and semi-annual reports is the subject of an evaluation of the internship controller and may result in a two-month disabling.
Chapter XII
Arrangements for internship masters
Article 548
A general summary sheet whose model is decided by the national committee of the internship summarises the conditions under which the internship took place. It is co-signed by the President of the Regional Board of Order, by the President of the Regional Board of Auditors when the internship is conducted according to the provisions of Article 77, first paragraph, of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the accounting activity and the controller of the relevant internship. It is established in duplicate, one is given to the trainee, the other is retained on the internship file for the regional committee for the grant of the internship certificate.
Article 549
Accreditation of the master, or of the internshipmaster referred to by theArticle 69, second paragraph, of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the accounting activity is granted by the Regional Board of Order to any professional:
(a) Listed in the table of the order of experts-comptables;
(b) Offering sufficient guarantees for the training of the trainee;
(c) Rationale of a professional activity to enable him to provide his trainee with the practical training provided for in sections 500, second paragraph, 512 and 542, and last paragraph, of these Regulations; and
(d) Who complies with the provisions of the Code of Ethics of Professional Accountant Expertise and the standards enacted by the professional institution.
Rule 550
In the case of the derogatory year provided for in theArticle 70 of Decree No. 2012-432 of 30 March 2012 for the exercise of the accounting activity, the internship is carried out, in France or outside France, with a person allowing the trainee to acquire a practical experience relating to the exercise of the accounting expertise. This person may be indifferently:
(a) An accountant or auditor provided that no external personal, professional or financial link will interfere with his or her independence as defined by the codes of conduct of both professions;
(b) A local professional with a profession comparable to that of an accountant or auditor;
(c) A person in a legal, accounting, financial, managerial or supervisory position within a legal, accounting, and direct reporting relationship with the trainee.
The Regional Board of Order ensures that this person offers sufficient guarantees for the training of the trainee.
Article 551
Where the internshipmaster or internshipmaster no longer meets the conditions set out in sections 549 and 550 above, the regional board of the order concerned may withdraw such approval. This decision follows the procedure referred to in theArticle 74 of Decree No. 2012-432 of 30 March 2012 the exercise of the above-mentioned accounting activity.
The internship manager who is denied or withdraws his or her approval may appeal to the administrative court in which the relevant regional council has its seat.
Article 552
The internship can be performed successively at several internship masters or simultaneously part-time at two internship masters.
The internship manager must inform the regional board of the order of departure of his trainee within one month of his effective departure from the office.
Article 553
Except as authorized by the relevant regional board, the number of trainees per internship master may not exceed five.
Article 554
The status of the intern accountant, the terms and conditions of employment and the contractual relationship between the intern accountant and the internship manager are governed by the collective agreement of the intern employer.
Article 555
Internship teachers must give the interns accountants all facilities:
to enable them to diversify their professional work;
- to regularly discharge their reporting obligations under section 546 b of these Regulations;
- to follow the training activities provided for in sections 542 to 545 of these Regulations;
― to prepare and present the examinations of the degree of accounting expertise.
In accordance with section 513 of these Regulations, the latter provisions may not result in a reduction in the average weekly duration of work to less than twenty-eight hours per week over a calendar year, except for trainees under section 514 of these Regulations.
Article 556
The masters and traineeships must endeavour to graduate the work entrusted to the interns accountants and provide them with the basic technical training that must quickly make them fit for the performance of the accounting expertise and the auditorship.
Article 557
The masters and fellow trainees must:
- facilitate the mission of traineeship controllers;
― answering their summons if the individual interview with the trainee makes this summons necessary.
Article 558
When the internship manager and the intern accountant are employed by the same employer, the employer must facilitate the performance of the internship master's duties.
Chapter XIII
Special provisions applicable to residents of an overseas community or New Caledonia to nationals of French-speaking states and to residents in another Member State of the European Union
Article 559
Trainees referred to in section 71 a of Decree No. 2012-432 of 30 March 2012 relating to the exercise of the above-mentioned activity of accounting expertise may complete their internship in the territory concerned or in their country of origin, provided that it is in an accounting firm with a person on site and holder of the degree of French accounting expertise or a title or diploma allowing the exercise of an expert in France comparable to that of an expert in France. An indicative list of these titles and diplomas is annexed to these Regulations.
Article 560
In accordance with Article 71 b of Decree No. 2012-432 of 30 March 2012 on the exercise of the above-mentioned activity of accounting expertise, the three years of internship may be completed in another Member State of the European Union, with a professional permanently exercising a profession comparable to that of an expert accountant in France and responsible for the production and authentication of the annual accounts. An indicative list of these professions is annexed to these Regulations.
Article 561
On the proposal of the National Internship Committee, the Conseil supérieur de l'ordre defines and organizes, for these interns, the training actions provided for in section 545 of these Regulations.
Chapter XIV
Obligations of interns auditors
Article 562
The intern accountant must:
― perform his internship with assiduity;
∙ meet its training obligations under sections 542 to 545 of these Regulations;
∙ establish the records and reports provided for in Articles 546 a and 546 b of these Regulations;
- preparing the examinations of the accounting degree;
― seeking to graduate its work and to accept missions of a wide variety of nature, whose mastery is essential to complete its technical training;
- subject to the control measures provided by the regional council of the order concerned;
∙ respect the code of ethics of accounting professionals;
∙ respect its commitments to the clientele of its internship master and, if applicable, his internshipmaster, in accordance with the provisions of section 564 below.
Article 563
An intern accountant who leaves his internship manager will be required to inform the relevant regional board within one month of his effective departure from the office, by registered letter with AR, specifying the date of departure of the office. Similarly, the intern accountant must inform the regional board, by registered letter with AR, of the date of resumption of his or her internship with another internship master, for failing which his or her entry to a new internship master will only be taken into account when the regional board has been aware of it.
Where applicable, the internship file shall be forwarded to the new Regional Council under the conditions set out in section 511 of these Regulations.
Article 564
At the end of the course of accounting expertise and after graduation of the accounting expertise degree, the provisions, in terms of ethics, of section 165 and of the last paragraph of section 166 taken in its general sense of Decree No. 2012-432 of 30 March 2012 for the exercise of the above-mentioned accounting activity, apply to the former accountant intern.
Chapter XV
Stagiaries from previous regime
Article 565
Applicants who have completed the professional course of the accounting degree under an earlier regime and who have not followed the training actions provided for in sections 542 to 545 of these Regulations can only obtain the validation of their internship if they complete it with training actions defined by the Higher Council of the Order of Accountants.
Final provisions
Article 566
The previous regulation of the internship published in the National Education Bulletin of April 2, 1992 is repealed.
Article 567
The President of the Higher Council, the National Internship Comptroller, the Regional Council Chairs and the Internship Controllers are responsible, each with respect to the performance of these Regulations.
Done on 3 May 2012.
Minister of Economy,
finance and industry,
François Baroin
The guard of the seals,
Minister of Justice and Freedoms,
Michel Mercier
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
Minister of Higher Education
and research,
Laurent Wauquiez
