Key Benefits:
Seal Guard, Minister of Justice, Minister of Higher Education and Research and Minister of Overseas,
Vu le Trade codeincluding articles A. 822-1-1 and A. 822-6;
Considering the opinion of the Advisory Committee on Professional Training of Accountants dated 29 September 2011,
Stop:
The discontinued portion of the trade code is amended in accordance with Articles 2 and 3 of this Order.
In Book VIII, Appendix 8-7 is replaced by the following:
« A N N E X E 8-7
FIXING THE PROGRAMME OF THE PATITUDE CERTIFICATE
CONTENTS
Pursuant to the provisions of section A. 822-6, the program of the certificate of fitness for the functions of External Auditor is set out in this annex.
The program of the certificate of fitness for the functions of External Auditor presupposes that of the examinations of the certificate of preparation for the functions of External Auditor.
ADMISSIBILITY
First test
Accounting and audit
I. Financial accounting, accounting
Management and Management Control
A. Financial accounting:
Articles L. 123-12 to L. 123-28 and R. 123-172 to R. 123-208 of the Commercial Code.
Accounting principles and standards, their sources and agencies.
The General Accountant Plan.
International accounting standards.
Consolidated accounts.
Business evaluation.
Mergers.
Advertising of annual accounts.
B. ∙ Management accounting and management control:
Cost analysis and price policies: full costs and partial costs.
Cost analysis and variance management: rational charging of fixed charges and pre-established costs, different gap analysis.
Cost analysis and performance measurement: internal transfer prices, surplus accounts, dashboards.
Cost analysis and internal control.
The budgetary approach and forecast accounts, simulations and dead point.
The budget and strategy articulation.
II. ― Profession Exercise Framework
Auditor General
A. ∙ General framework:
The audit market.
The various missions and their actors.
The objectives of the audit and other missions with assurance.
The normative framework for the interventions of the External Auditor and the Accountant.
The normalized missions of the Auditor and the accounting expert.
The limits inherent in the legal control of accounts.
B. Legal and institutional framework:
The High Council of the Office of the Auditors.
The organization of the profession of auditor: the national company of auditors, the regional companies of auditors.
Conditions of access to the profession of External Auditor.
Organization and conditions of access to the profession of an expert accountant.
III. ― Method of exercising the profession
Auditor General
The different modes of practice of the profession (individual exercise, exercise in society, network exercise).
The appointment, letter of mission and termination of the functions of the External Auditor.
Compensation.
IV. Ethics, Ethics and Independence
The Code of Ethics for the profession of External Auditor.
Other rules relating to the independence of the External Auditor.
The Code of Ethics for Accountant Professionals.
The Code of Ethics for Accounting Professionals of the International Federation of Accountants.
V. ― The mission of the External Auditor
A. ∙ Applicable text:
The legal and regulatory texts governing the Office of the Auditor.
Professional exercise standards.
International Audit Standards (ISA).
Good professional practices identified by the Office of the High Board of Auditors.
Professional practices adopted by the CNCC.
B. ∙ Legal control of accounts and methodology:
The fundamental principles (risk approach and a motivated opinion).
Control techniques.
C. ∙ Phases of the legal audit approach:
Acceptance and continuation of the mission.
Knowledge of the entity and its environment and the risk assessment of significant anomalies.
The mission plan.
The audit procedures implemented by the External Auditor following its risk assessment.
The synthesis of the mission and the report of the External Auditor on the annual and consolidated accounts.
Communication with the organs mentioned to theArticle L. 823-16 of the Commercial Code.
Documentation and supervision.
VI. Other missions
A. ∙ Specific audits and information:
The field of specific audits: delimitation by law and nature of verifications and information.
The communication of the findings made during verifications specific to the bodies mentioned in theArticle L. 823-16 of the Commercial Code.
B. ― Limited review: definition and objectives, methodology and techniques.
C. ― Interventions defined by conventions and DDL (diligences directly related to the Office of External Auditor).
D. ∙ Interventions defined by law or by regulation:
Responses to specific transactions decided by the company: transactions relating to social capital; dividend transactions; processing operations; other transactions.
Responses to events occurring in society: disclosure of criminal acts; obligations of the External Auditor in the fight against money-laundering and the financing of terrorism; alert procedure; other events.
E. ∙ Special missions:
The police station.
The merging station.
Other special missions.
F. ― The legal audit in certain entities and in specific contexts: audit of a bank, insurance company, association, public interest entity, consolidated accounts.
VII. Audit of information systems
A. ― Risks related to the computerized environment of information processing:
The auditor's environment: knowledge of legal obligations and professional standards.
Control of the accounts of computerized entities.
Audit risks.
National and international professional standards.
Legal and regulatory obligations.
Function separation and information systems management.
Information systems management: mission, flow chart and dashboard.
Computer function in small organizations.
Computer strategy, a policy element.
Alignment of the IT strategy on the business strategy.
The computer master plan: definition, evolution, communication on the master plan.
Computer planning and computer planning.
Cartography of the information system.
Risks related to application architectures.
Risks related to technical architectures.
Identify key technical architectures: client-server, mediator, transactional, integration, portal.
Risks and issues of a project.
Analysis of the conditions for launching a project: place of the project in the strategy, scope in its application, organization of the project.
Conditions that can lead to failure and usable preventive and corrective measures: risk analysis and management, integration of risks in contracts.
Risks related to the implementation of integrated management systems.
Functional cover.
Technological developments.
B. ∙ Risks related to applications:
Risks related to the implementation of a project:
Charges.
Project life cycle: forecasting, planning and ordering.
Quality assurance plan: software quality standards, project driving method, process improvement method.
Monitoring and monitoring of costs and deadlines: analysis of variances (planning, budget).
Tests: test games, pilot site, test in real situation, qualification, recipe.
Deployment of a solution and user training.
Risks related to the life cycle of an enterprise resource planning system:
Expression of needs.
Choice of solution.
Implementation.
Operation of the solution.
Evaluation of integrated management systems.
Risks related to maintenance actions:
Corrective maintenance.
Scalable maintenance.
Maintenance contract.
Tierce application maintenance.
C. ∙ Audit of IT performance:
Indicator definition: performance indicators and quality.
Evaluation of IT projects: cost assessment and benefits of IT projects, project selection criteria.
The service contract:
Objectives and constraints of the service contract.
Development of the contract.
Implementation of the contract.
Costs and analysis.
Budgets:
Operating budget of the computer function.
Internal billing of the use of computer resources.
D. ∙ Audit of information systems security:
Evaluation of trust architectures: public key infrastructure, digital certificate, electronic signature.
Level of monitoring and prevention: process monitoring, legal protection, assurances and guarantees (legal and contractual).
Audit track materiality: the audit track materiality test, the audit track presence.
E. ∙ Computer-assisted audit:
Computer-assisted audit transactions:
Data identification.
Data recovery on suitable supports.
Identification of means of treatment in the entity and in the firm.
Documentation of the work.
Implementation and formalization of conclusions.
Computer-assisted audit software.
VIII. ― Quality control
The public supervision system and its actors.
Quality control: periodic controls, occasional controls, inspections.
Internal approaches implemented by firms and networks and quality control in the firm.
IX. – Internal control and risk management
The concepts of risk and significant importance.
The objectives of internal control.
The concepts and principles of internal control.
The place of appreciation of internal control in the audit mission.
Internal control assessment techniques, including in a computer environment.
The report on internal control.
Communication of weaknesses in internal control.
The report of the External Auditor Articles L. 225-235 and L. 226-10-1 of the Commercial Code on the president's report.
Consultations in the framework of diligences directly related to the Office of the External Auditor's mission on internal control related to the development and processing of accounting and financial information.
X. ― Accountability of the External Auditor
Civil responsibility.
Criminal responsibility.
Disciplinary responsibility.
Administrative liability (a sanction procedure of the Autorité des marchés financiers).
XI. ― International context
The community framework:
International auditors.
The modalities for the application in France of European directives and international standards of audit.
International harmonization of the conceptual frameworks of the audit and audit methods: influence of the work of national standardizers on international audit standards.
Second
Law and business life
I. ∙ Fundamental principles of private law
and judicial organization
A. ― Sources of Law:
The hierarchy of standards.
French legal standards.
Community legal standards.
B. ∙ Fundamental principles of property law:
Heritage theory.
The property: individual property; collective property (indivision, condominium); unmistakable property (usufruit, nue-property, rights of use, servitudes); transfer of ownership.
Possession.
C. ∙ Evidence and requirements.
D. – Judicial Organization and Conflict Resolution:
Civil, criminal and administrative courts.
Commercial and legal courts.
Arbitration.
Judicial expertise.
II. ― The company and its legal forms
A. ― The individual company.
B. ― The company in society:
The general theory of corporate law: the company contract; the moral personality.
Civil societies and commercial companies.
Rules governing the constitution, operation, assignment, dissolution and liquidation of companies.
Management and administration bodies, relationships between leaders and partners.
Securities and financial markets.
The Autorité des marchés financiers (organisation, rôle et pouvoirs).
Corporate law and corporate government.
Relations between leaders and partners.
The board of directors, the board and the supervisory board: powers and roles.
Devices to improve the transparency of corporate operations.
III. ― Company and Contract
Contract law:
Founding principles of contract law (contract freedom, mandatory force).
Training, enforcement and sanctions of non-performance of contractual obligations.
Special contracts (sale contract, company contract, distribution contract, consumer contract, work contract, international contracts).
General commercial law:
Commercial acts and traders; trade funds.
Law of enterprises in difficulty:
Prevention of difficulties.
The treatment of difficulties.
IV. - Labour and social protection law
Individual relations of labour law.
Collective aspects of social law.
Social protection.
Litigation of work.
V. Criminal law
General criminal law (constitutive elements of the offence, classification of offences, identification of the person responsible, penalty).
Criminal procedure (public action, civil action, preparatory instruction, judgement and remedies).
Criminal law of business and societies (abuse of social goods, distribution of fictitious dividends, presentation or publication of annual accounts that do not give a faithful image, offence relating to the constitution and dissolution of society, assemblies, control of society, social rights, changes of social capital, offence of initiates).
VI. — Competition law
Control of concentrations in domestic and community law.
Regulation of anti-competitive practices: understanding and abuse of dominant position in community law and domestic law.
Behavioural surveillance: unfair competition and price and billing regulations.
The right of restrictive practices: resale for loss, imposed prices and discriminatory practices.
State aids: domestic law, community law, legality of granting, restitution.
VII. Tax Law
Rules for determining and taxing the income of corporations subject to tax on corporations and partnership.
Tax rules related to the allocation of the beneficiary or deficit result.
Tax rules related to the constitution, transformation, transmission, dissolution and liquidation of companies.
VAT rules: domestic, intra-community and international transactions.
Relations with tax administration: approval, rescript and tax control.
Tax litigation.
VIII. ― Environmental law
Obligation of corporate communication in environmental matters.
IX. ― Computer law
Notion of computer law and in particular the main legal rules governing the use of the internet.
X. ― Corporate finance law
The legal and fiscal regime of increases and capital reductions.
The shareholders' pacts.
Current account financing.
Guarantees of financing: key security rights (cautioning, gage and mortgage).
Financial market financing (financial market name, regulation Financial Market Authority, listed company, financial instruments, legal and fiscal regime of long- and medium-term financing, structured financing and securitization).
XI. ― Group law
The legal, fiscal and social structure of the group.
Right to work applied to groups.
Group tax systems and tax treatment of internal transactions to groups.
Corporate law and tax regime applicable to equity and ownership of equity in other companies or groups.
Legal, tax and social rules governing certain modes of inter-enterprising cooperation: economic interest grouping, European economic interest grouping, rental-management, common interest contracts.
Legal, tax and social rules relating to restructuring operations (fusions, scissions, partial intakes of assets, universal heritage transmissions, etc.).
XII. ― Non-profit organizations
Legal, fiscal and social aspects of associations and other non-profit organizations.
Third test
Economy, finance and management
I. ― Economy
A. ― Fundamentals:
The great currents of the history of economic thought and the main economic and social facts of the 19th century to the present day.
Market economy: its operation and imperfections.
Financing and globalization of the economy.
Public policies and the regulation of the economy.
B. ― Corporate economy:
The business functions: commercial function, production, research and development, procurement, personnel, administration, accounting and financial, management control.
II. Finance
A. Financial analysis and management:
Financial situation analysis (results, structure, financial risks).
Short-term financial management (Financial budget and cash flow chart, balance sheet and forecast result account, short-term and cash-based funding options).
Medium- and long-term financial management (financial strategy, key financing options, funding plan).
B. ― Computerized Management Tools:
General knowledge of the computer function.
Basic knowledge of information systems, including operating systems and management systems.
C. ― Quantitative and applied mathematical methods:
Descriptive statistics (statistical series to one and two variables, indices).
Probability, surveys and sampling.
Financial mathematics.
III. ― Management
The theory of organizations.
Basic elements of strategy.
Human behaviour in the organization.
Internal and external communication.
Decision, direction, animation.
Fourth test
Synthesis test
This test on all the subjects of the Eligibility Test program is intended to assess the qualities of reflection and writing of candidates.
ADMISSION
First test
Meeting with the jury
The oral examination program with the jury covers the professional exercise of the auditory and its ethical obligations; it takes support of a text comment.
Second
English applied to business life
The aptitudes assessed by the English oral test applied to business life are as follows:
Understanding and commenting, in English, business life documents such as texts, graphics and tables drawn from journals or an annual corporate report.
Present a summary note, in French or English, from documents in English on business life.
Comment in English a basic business document: letter, quote, order form, etc."
In Book VIII, after Appendix 8-8, an Annex 8-9 is added to this section:
« A N N E X E 8-9
(annex to section A. 822-1-1)
THE PREPARATORY CERTIFICATE PROGRAMME
CONTENTS
Pursuant to the provisions of section A. 822-1-1, the trial program of the certificate preparatory to the functions of External Auditor shall be set in accordance with this annex:
ADMISSIBILITY
First test
Accounting
I. ∙ Introduction
A. ― History, definition and role of accounting:
Diversity in time and space of accounting models.
Accounting-economy relationships.
Accounting-right relationships.
Consolidated accounts.
B. ∙ Accounting standardization and regulation:
Standardization: definition and limitations.
The overall accounting plan: accounting principles, nomenclature, accounting systems (abbreviated, basic, developed).
International accounting standards.
C. ― The accounting profession:
Overview of the organization of the French accounting profession: expert accountant, auditor, employee accountant, public accountant; professional organizations (history, role and organization of the order of the accounting experts and the National Board of Auditors).
Professional ethics: its main criteria (independence, competence, integrity, objectivity, confidentiality) and professional relations.
The role of the accounting profession in accounting standardization.
II. – The accounting method
A. ∙ Analysis of flow and stock transactions:
Flows and stocks.
Accounts.
B. ∙ The double part mechanism:
The principle of the double part and the consequences of its application; accounting records.
C. ― Accounting controls and summary documents:
Consolidation in the accounts.
Accounting classification: assets, liabilities; expenses, products.
The establishment of a balance.
First approach to annual accounts.
III. ― Accounting Analysis of Current Operations
A. ∙ Operations with clients, suppliers, miscellaneous providers, staff and social organizations, banks, administrations:
Procurement and sales of goods and services (including credit and settlement arrangements).
Staff compensation: the main components of the payroll, payroll accounting, taxes and social contributions based on salaries.
Monitoring the bank account.
Accounting for the VAT return and tax on profits.
B. ∙ Investment and investment operations:
Capital assets: definition and typology.
Entry of capital assets: acquisition on a cost-free basis, capital assets produced by the company.
Investment securities: acquisition, assignment and accounting of income.
C. ∙ Financing operations:
Clean capital.
Bank borrowing and bond borrowing.
IV. ― Inventory work
A. ― Inventory Operations:
Principles of valuation in inventory.
Intermittent inventory and inventory variation.
Damage.
Depreciations.
Provisions.
Load and product adjustments.
Taking into account changes in exchange.
Capital losses.
B. ∙ Change from exercise to exercise:
Principle of separation of exercises.
Closure and reopening of accounts.
Notion of allocation of result.
V. ― Practical Accounting Organization
A. ∙ Accounting and evidence:
Legal constraints on the establishment and preservation of accounting documents and documents.
Dematerialization of information media.
B. Organization and accounting controls:
General annual accounting rules: balance sheet, result account and annex.
Documents related to the prevention of business difficulties.
VI. ― In-depth accounting technology
A. ∙ Evaluation of assets and liabilities:
Assets and liabilities assessment principles: at year-end, year-end and exit.
Application of valuation rules to intangible and tangible capital assets: determination of entry value, incorporation of fees and charges, specific cases (exchanges, annual royalties, life annuities, property reserve clause, loss and expropriation).
Financial rental operations.
Research and development operations.
Software and websites.
Stock and stock.
Grants.
Let's get out of debt.
Assets and liabilities in foreign currencies.
Titles.
Interest and participation of employees.
B. ∙ Linking loads and products to the outcome of the exercise: specific situations:
Provisions.
Financial and financial liabilities.
Subscription of loads and products.
Events after the fence.
Long-term contracts.
Changes in accounting methods.
Assets and liabilities in foreign currencies.
Titles.
Interest and participation of employees.
C. ∙ Accounting for permanent capital:
Capital and its variations: initial contributions, increase, reduction.
The assignment of the result.
Regulated provisions.
Financial debts (bank and bond loans, other equity funds, partner accounts).
D. ∙ Introduction to consolidation:
Group number.
Percentage of interest, percentage of control.
Consolidation perimeter.
Presentation of consolidation methods.
E. ∙ Introduction to the legal audit of accounts:
The External Auditor and his missions.
Internal control, evidence and sample control scores.
Second
Management information systems
and quantitative management techniques
I. ― Information system and organizational functions
A. ― Information and information system:
Information: nature, characteristics, quality, representation.
The systemic theory of organizations.
The information system: definition, role, components.
Information System Directorate.
Users, informatics, managers, experts.
Architecture of an information system: hardware and software, networks, telecommunication, operating and processing mode, centralized and decentralized organization, info management, third-party maintenance.
B. The IT sector:
Sector characteristics.
Builders, editors, tips, SSII.
Professional associations.
C. ∙ Process modelling and analysis:
General computerization approach: master plan, pre-study, main steps of computerization.
Function, organization, process.
Key business processes.
Process characteristics and modelling:
Different modelling approaches, the impact of production modes on process modelling (unitary series, specialized workshops, production lines or assembly lines, continuous process).
Process simulation principles.
D. ― Management software:
Horizontal (by profession) and vertical (by function).
Basic information on logistics chain management systems, production management software, commercial management software, payroll software.
Introduction to IMPs.
E. ∙ Introduction to decision-making systems:
Decision Support Information System (ADIS).
Warehouses and data drilling.
Extraction of knowledge by data (ECD).
II. ― Computer equipment, networks and security
A. ― Materials and networks:
The microcomputer and its architecture:
Peripherals and their evolution.
Networks and architecture.
Client-server architecture: functional principles and evolution.
Protocols: TCP/IP protocol, internet application protocols.
Services and organization of a network:
Network and subnetwork, domain and subdomain.
Different types of networks.
Types of connection from a workstation to the network.
Organization of a local network.
Network services.
Functional features of servers: switches, concentrator, router.
Exchange formats: Owner format, tag language, message format.
B. ― Computer security:
Computer security principles.
Computer risks, risk prevention, access.
Security manager.
Workstation security: tools and procedures for data protection, backup and restoration.
Data use regulations.
Legal protection of software.
National Commission on Information and Freedoms.
III. ― Software modeling
A. ― With a tabler:
Modeling using a spreadsheet:
Advanced functions of the tabler, macro-functions and custom functions.
Elements of algorithmic and variable language (name, type, value), algorithmic procedures (alternative, iterative, choice).
Simple program.
Audit of a spreadsheet: control of objectives, documentation, integrity and scalability.
B. ∙ With a database:
Interpretation of the management area described (data, functional dependencies, management rules).
Relationship database management systems.
Relationship diagram.
Module of a database management system: screens, states, forms.
Applications and associated operators.
Import and export of data.
IV. ― Business software
A. ― Accounting and financial management:
Setting an accounting software, input modes.
Production of intermediate and synthetic states: production and control of current states (balance, newspapers, summary documents, tax leash).
Asset management: acquisition of capital assets with component distinction, amortization plan, disposal.
Cash management: budget and cash flow.
Office Management: Mission Management (Definition, Setting, Mission Letter), Time and Budget Management, and File Monitoring.
B. ∙ Dematerialization and teleprocedures:
Electronic data exchange:
Transfer of tax and accounting data (FATD).
Social data transfer (TDS).
Electronic billing (technical and legal aspect).
Electronic signature: legal and technical principles of electronic signature.
Virtual office.
Nomad tools.
Collaborative tools and knowledge management:
Management of a client file.
Watch the documentary.
Planning management.
V. ― Quantitative Management Techniques
A. ∙ Descriptive and correlative statistics:
Main concepts: population, sample, statistical variable, number, frequency, discreet and continuous variables, frequency density, histogram, distribution function.
Position indicators: medium, fashion, median, quantile.
Dispersal indicators: variance, standard deviation.
Other indicators: coefficients of variation, coefficient of dissymmetry.
Correlations and linear regression.
Joint, marginal and conditional distributions.
Covariance, correlation coefficient, regression line.
Variance explained and residual.
B. ― Probability and random variables:
Definitions.
Current probabilities laws.
C. ― Forecasting techniques:
Decomposition of a series.
Forecast of the tendential component.
Seasonal forecast.
D. ― Financial Mathematics:
Principles, rates used.
Capitalization of schedules.
Use of a financial calculator and spreadsheet.
Updated timelines.
Constant periodic payments, amortization table.
E. ∙ Optimization:
Linear programming base.
ADMISSION
First test
Question on legal matters,
accounting, financial and fiscal
I. Right
A. ∙ General Introduction to the Law:
Sources of law: international, community, national (state and professional) sources.
Proof of rights: object, charge, modes, eligibility, evolution.
The judicial organization:
Community trials.
First degree national courts: civil, commercial, criminal and administrative;
Jurisdictions of the second degree: appeal courses and administrative appeal courses.
Court of Cassation and Council of State.
Court staff: magistrates and auxiliaries.
Great European principles of common law of trial: right to a fair trial, right to a public trial and right to a reasonable trial.
Grand principles of French law of the common law of the trial: principles relating to the jurisdiction of the courts (competition of attribution and territorial jurisdiction), the conduct of the trial (principles directors of contradiction, advertising, orality of debates, neutrality of the judge, of gratuity), judgment (executive force and authority of the matter judged).
Alternative modes of conflict resolution.
Amicable regulations: definition, appeal case (civil reconciliation and mediation, criminal mediation and administrative transactions), implementation.
Jurisdictional regulations: arbitration (definition, domain, implementation).
B. ― General Theory of the Contract:
Notion and economic functions of the contract.
Founding principles of contract law: contractual freedom, compulsory force and good faith.
Training of the contract: training conditions, special contractual clauses, training conditions sanctions.
The performance of the contract: obligations to be performed (by the parties, imposed by the judge), interpretation of the contract.
Enforced persons: principle of relative effect and its exceptions.
Payment, normal method of contract execution.
Sanctions of non-performance.
C. ∙ People and property:
The legal person: usefulness of the notion of a legal person, diversity.
Physical persons:
Capacity and disability (definition and distinction).
Identification elements (family, home and nationality).
Legal persons:
Capacity, principle of speciality, need for representation.
Identification elements: social name, head office and nationality.
Traders, natural persons:
Definition.
Starting and individual business.
Commercial acts.
Prohibited and controlled activities.
Personal status of the merchant: incapacity, marital regime, civil pact of solidarity, nationality, prohibitions, incompatibility and deprivation.
Status of the spouse.
Consequences of commercial activity: legal status and obligations of the merchant.
Other business life professionals:
Craftsmen: definition and status.
Farmers: definition and status.
Liberal professionals: diversity and status.
Heritage Theory:
Personalist approach and assignment heritage thesis: interests and limitations.
Approach to positive French law: linking to the personalist thesis and consequences, composition (goods, heritage rights and debts).
Legal nature.
The right to general pledge and the need for security rights.
The property:
General Theory of the property: attributes and characters.
The acquisition of the property: by a legal act and by a legal act.
The extent of the right of ownership: object, servitudes, dismembered property (usufruit), obstructed exercise of the right of property (abuse of law and neighbourhood disturbances).
Specific applications of the property:
The trade fund: concept, composition and nature.
Commercial ownership: conditions for the application of commercial lease status, a commercial lease regime, right to renewal.
Industrial property notices: protection of inventions by patents, ornamental creations by drawings and models, distinctive signs by the brand.
Notion of copyright.
D. ― The company in society:
General notes.
Society, legal person:
Constitution of society and acquisition of legal personality, contributions of partners and registration of the legal person.
Identity: the attributes of the legal person (name, seat, heritage, duration and capacity).
Associates and leaders, social bodies: functioning, representation, responsibility, governance.
Legal aspects of capital and result: social capital, equity, notion of profit and dividend, notion of variable capital.
Monitoring and sanctions.
Dissolution and liquidation, modalities and extent of corporate personality during the dissolution and liquidation phases.
The society without its own legal personality:
Provisions governing the absence of a legal personality of society.
De facto company.
Company created in fact.
Participating company.
The main types of companies:
Limited liability companies: multipersonal and unipersonal.
Anonymous companies: classic, directory.
Simplified shares: multipersonal and unipersonal.
Societies in collective name.
Civil societies: real estate, professional, of means.
E. ― The association:
General notes and typology.
Constitution and acquisition of the legal entity.
Representation, functioning and responsibility of social bodies.
Consequences of an economic activity (competitive or non-competitive).
Control of associations.
Dissolution and liquidation.
F. ∙ Other types of grouping:
Essential characteristics of limited companies, liberal corporations, cooperative companies, agricultural companies, mixed economy companies, economic interest group, European economic interest group, European society.
G. ∙ Criminal law of cases:
Specific offences of corporate criminal law and business groupings: abuse of social property, distribution of fictitious dividends, presentation or publication of balance sheet not giving a faithful image, offences relating to the constitution and dissolution of society, assemblies, control of society and social rights and changes in social capital.
General offences of criminal law of cases: abuse of trust, fraud, falsehood and use of falsehood, recel.
H. ― The company and its responsibilities:
The company and the criminal responsibility:
Theory of criminal responsibility: foundations, domains and functions.
The conditions of implementation: damage, generator, causal link.
The company and criminal responsibility.
General criminal law: constituent elements of the offence (legal, material and moral), classification of offences (crime, offence and contravention), identification of the person responsible (author and accomplice), penalty (notion and guiding principles).
Criminal procedure: actions (public action and civil action), pretrial investigation, judgement and remedies.
I. ― The company in difficulty:
Note on the prevention of business difficulties: role of accounting requirements, initiation of the alert procedure by the External Auditor, mission of the Ad Hoc Agent and the Conciliator.
Note on the treatment of business difficulties: end of safeguard procedures, recovery and judicial liquidation.
J. ∙ Individual aspects of labour law:
Training of the employment contract: conditions for the formation of the contract (substance and form conditions, formalities with social security and employment services of the Ministry of Labour).
The performance of the employment contract: obligations of the employer and the employee.
The various forms of the employment contract: indefinite contracts and atypical contracts.
The evolution of the employment contract: suspension of the contract, modification of the contract, transfer of business and maintenance of the employment contract.
Working conditions: duration of work, leave and rest, remuneration of work (wage determination and other supplementary and supplementary elements), training (the training plan, individual right to training, training leave, funding of training).
The termination of the employment contract: termination (motives and procedures), resignation, agreement of the parties, voluntary departure and retirement, force majeure and judicial termination, effects of the termination of the employment contract.
Employer powers and employee freedoms:
The foundations of the employer's power.
The employer's regulatory acts (internal rules, service notes).
Disciplinary law: misconduct and disciplinary sanctions, procedural guarantees, judicial review.
The protection of the person at work: leadership and fundamental freedoms (discrimination, harassment, working conditions or accommodation contrary to the dignity of the human person), leadership and protection of the body (involuntary breaches of the life and integrity of the person, danger of others, rules of hygiene and security).
K. ― Collective aspects of labour law:
Collective representation:
Staff representative institutions: staff delegate, business and group committee.
Trade unions: freedom of association, legal status of trade unions, union representation in the company, role of trade union action.
The protection of the representative institutions of staff and trade unions: protected persons, means of protection, offences of enrage.
The right to express employees.
Collective bargaining:
The common law of negotiation and collective agreements: formation of the agreement and terms of application, extension and expansion.
The special law of negotiation and collective agreements: interprofessional national agreements, branch agreements and agreements, group agreements, corporate agreements.
The association of employees with the company's performance:
Participation of employees in the company's results.
Interesting.
Saving plans.
The social assessment: scope of application, modalities of development and dissemination.
L. ― Social protection:
Introduction to the right to social protection:
Social and insured regimes.
Administrative and financial organization of social security.
The general social security system:
Protection against the hazards of life: health insurance, maternity, disability, death.
Old-age protection: pension benefits and benefits.
Coverage of occupational hazards: occupational and travel accidents, occupational diseases.
Unemployment protection: total unemployment, partial unemployment.
Additional social protection:
Complementary regimes: institutions and covers.
Social assistance schemes.
Note on other social regimes: health insurance and old age of non-agricultural workers, agricultural regime.
M. ― Social controls and litigation:
Controls of the application of labour law and social protection: control of the USSRAF, control of concealed work, inspection of work.
Social litigation:
The non-contentious conflicts of the working relationship: strike, lock-out, conciliation, mediation and arbitration.
Litigation of the working relationship: contentious prud'homal, contentious of social security, civil litigation of work, criminal litigation of work and social protection.
II. Taxation
A. ∙ General introduction to tax law:
Definition and characteristics of the tax.
The main tax and tax classifications.
Domestic and supranational sources of tax law.
B. ― The taxation of the company's result:
The taxation of results in individual companies: industrial and commercial profits, agricultural profits, non-commercial profits.
The taxation of results in companies subject to corporate tax: scope and territoriality of corporate tax, determination and declaration of tax income, liquidation and payment of corporate tax, treatment of deficits, allocation of income and distribution of income.
The taxation of results in partnership: scope of application, determination of the tax result, determination of the share of the results of each partner.
Tax credits and tax aids granted to businesses.
C. ― Value Added Tax (VAT):
Scope of application.
Territorial.
The VAT collected.
The tax deductible.
VAT credit.
Modalities for the preparation of VAT declarations.
Payment of VAT.
Deduction factor regulations.
Small business rules.
D. ― The imposition of capital:
Registration rights: general registration rights, expensive transfer rights on transfers of buildings, trade funds, social rights, registration fees and corporate constitutions.
Local taxes: principles applicable to major taxes.
E. ∙ Taxes based on wages:
The wage tax, the learning tax, the participation of employers in the financing of continuing vocational training, the participation of employers in the financing of construction.
F. ― Tax Control:
The different forms of tax control.
The general principles of tax control.
Audit of accounting.
III. Accounting
The accounting program is identical to the first eligibility test.
IV. ― Business management and finance
A. ― Value:
Value and time:
Cost of money, interest rate (nominal and real).
Present or current value and future value.
Annuities and annuities.
Capitalization and updating in discrete time.
Market value.
Relation rate required-value.
Evaluation of a fixed-rate debt.
actuarial rate of return.
Value and risk:
Uncertain expected profitability rate.
Probability and expected profitability.
Risk-cost couple: the representation of hope/standard deviation.
Introduction to diversification: two assets.
Modeling a random profitability with a two-factor model.
Notion of diversifiable risk and un diversifiable risk.
Value and information:
Information and uncertainty.
Financial market name.
Value, information and market prices.
Informational effect.
B. ∙ Financial diagnosis of annual accounts:
The diagnostic approach: economic and financial diagnosis of a company, diversity of methods, comparison in space and time.
Financial statement analysis: balance sheet, result account, cash flow chart, equity change table and annex.
Analysis of the activity:
Results account analysis: management balances and self-financing capacity.
Operating risk: profitability threshold and operational leverage.
Financial structure analysis: functional balance sheet analysis (global net rolling stock, working capital requirement, net cash).
Analysis of profitability:
Economic efficiency, financial.
Lever effect.
The ratio analysis:
Composition ratios, evolution ratios.
Ratios of activity, profitability, balance, investment, debt, profitability.
Analysis by flow tables:
Funding tables and cash flow tables.
Capacity to bear the cost of debt, solvency.
Capacity to finance investments.
C. ― Investment policy:
Investment projects: project flow estimation, operating self-financing capacity, changes in operating working capital requirements, capital assets, terminal values.
Actualization rate, capital cost for a project.
Financial selection criteria: net present value, internal rate of profitability, investment capital recovery time, overall return rate.
Non-financial selection criteria.
Management of the Working Capital Need:
Normative approach to assessing the need for operating working capital.
Action on customer positions, suppliers and stocks.
D. ― Funding policy:
Methods of financing:
Self-financing.
Financing by capital increase, borrowing and leasing.
Cost of funding.
Financing constraints:
Financial balance.
Financial risk and guarantees.
The funding structure:
Cost of capital.
Financial structure and company value.
The funding plan:
Objectives of the funding plan.
Development process.
Balance model.
E. ∙ Cash:
Cash management:
Cash estimates.
Balancing methods: cash shortfall financing (account, cash, uncovered), investments in surpluses.
Exchange risk management:
Coverage of commercial exchange risk (borrowing, term change, exchange option).
Second
English applied to business life
The abilities assessed for the English oral test applied to business life are as follows:
Understanding and commenting, in English, business life documents, such as texts, charts and tables drawn from journals or an annual corporate report. »
The provisions of this Order shall apply effective 1 July 2013.
The provisions of this Order are applicable in New Caledonia and in the Wallis and Futuna Islands.
The Director of Civil Affairs and Seal, the Director General for Higher Education and Vocational Inclusion and the Delegate General for Overseas are responsible, each with respect to him, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on March 5, 2013.
The guard of the seals,
Minister of Justice,
Christiane Taubira
Minister of Higher Education
and research,
Geneviève Fioraso
Minister of Overseas,
Victorin Lurel
