Order No. 2014-443 Of April 30, 2014, Amending Order No. 45 - 2138 On 19 September 1945 For Institution Of The Order Of Chartered Accountants And Regulating The Title And The Profession Of Certified Public Accountant

Original Language Title: Ordonnance n° 2014-443 du 30 avril 2014 modifiant l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable

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Summary Application of the Constitution, particularly article 38; Law No. 2014 - 1 of January 2, 2014 enabling the Government to simplify and secure the life of businesses, particularly article 6.
Change of order No. 45 - 2138 on 19 September 1945 changed bearing institution of the order of Chartered Accountants and regulating the profession of certified public accountant and the title: modification of articles 2, 3, 5, 7, b 7, 12, 17, 18, 19, 20, 22, 23, 24, 27, 27 bis, 31, 38, 40, 42, 53, 54; repeal of article 6; After article 7 c article 7 d.
Keywords FINANCE, PUBLIC ACCOUNTS, ARTICLE 38, EXPERTISE ACCOUNTANT, COMPANY ACCOUNTANT, PROFESSIONAL PRACTICE, accountant, COMPANY OF PARTICIPATION of EXPERTISE ACCOUNTANT, BRANCH, FUNCTIONING, INSTANCE, ORDER OF accountants, CONTRIBUTION ORDINALE, REGIONAL COUNCIL OF ORDER, JURISDICTION cases legislative legislative record of the order No. 2014-443 of 30 April 2014 JORF n ° 0102 may 2, 2014 7552 text page no. 13 order No. 2014-443 of 30 April 2014 amending order No. 45-2138 19 September 1945 for institution of the order of Chartered Accountants and regulating the title and the profession of accountant NOR: FCPE1402667R ELI: http://www.legifrance.gouv.fr/eli/ordonnance/2014/4/30/FCPE1402667R/jo/texte Alias: http://www.legifrance.gouv.fr/eli/ordonnance/2014/4/30/2014-443/jo/texte the President of the Republic, on the report of the Prime Minister, the Minister of economy, the productive recovery and digital and the Minister of finance, and the public accounts , Saw the Constitution, particularly article 38;
Given the directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market;
Given the code of trade;
Given the code of administrative justice;
Given the labour code;
Given law No. 2014 - 1 of January 2, 2014 enabling the Government to simplify and secure the life of businesses, particularly article 6;
Having regard to the order No. 45-2138 19 September 1945 changed with institution of the order of Chartered Accountants and regulating the title and the profession of certified public accountant;
The Council of State (finance section) heard, the Council of Ministers heard, orders: Article 1 more on this article...

Above on 19 September 1945 order is so varied: (1) in the last paragraph of article 2, after the words: "enforcement", are added the words: ", branch";
2 ° to 4 ° of II of article 3, after the words: "french diploma of accounting", are inserted the words: "or meet the conditions laid down in articles 26 or 27."
(3) a section 5: has) in the first paragraph, after the words: "Any public accountant", are inserted the words: "and all company accounting."
(b) the second subparagraph is replaced by the following subparagraph: "salaried Accountants of an association management and accounting or a branch may, under the same conditions, support of trainee accountants."
(4) article 6 is repealed;
(5) article 7 is replaced by the following: 'art. 7. - i. ― physical nationals of one of the Member States of the European Union or of other States parties to the agreement on the European economic area as well as legal persons formed in accordance with the legislation of one of these States and having their registered office, central administration or principal place of business in one of these States, who legally exercise the profession of public accounting are admitted to constitute, for the exercise of their profession, of companies with legal personality, with the exception of the legal forms which give their partners the quality of trader. These companies are only entitled to use the appellation of "society of accounting" and are listed on the roll of the order.
"Accounting firms meet the following cumulative conditions:" (1) the persons referred to in paragraph 1 own, directly or indirectly by a company on the agenda, more than two-thirds of the voting rights;
"(2) No person or group of interests outside persons referred to in the first subparagraph does, directly or through an intermediary person, a part of the voting rights such as to jeopardize the exercise of the profession, the independence of accountants or compliance by the latter of inherent to their status and their ethics rules;
"(3) only are available to the public of securities excluding access, even deferred or conditional, to capital;
"(4) the legal representatives are individuals described in the I, members of the society;
"(5) the company member of the order communicates annually to boards in the order which is the list of his associates as well as any changes made to this list.
"The second paragraph of article L. 225 - 22 and L. 225 - 85 of the commercial code is not applicable to accounting firms."
"II. — the persons listed in the I can also be companies with focus holding securities of accounting companies and participation in any group of foreign law whose purpose the exercise of the profession of Chartered Accountant. These companies are entitled to use the appellation of "participation of public accounting companies" and are registered on the roll of the order. These companies may have accessories in direct relation to their purpose and activities designed exclusively for companies or groups which they hold stakes. These companies comply with the conditions described in the I.
"III. — If one of the conditions laid down in this article is no longer fulfilled by a company of accounting or by a company of accounting entries, the Council of the order which it is directed to come into compliance within a period which may not exceed two years, fixed it. Failing regularization to the expiry of this period, established by the Council of the order after contradictory procedure, society is removed from the roll of the order. » ;
(6) has article 7 ter: has) in the fourth paragraph of the I, the words: "accounting" shall be replaced by the words: "accounting".
(b) the III is replaced by the following: 'III. ― Management and accounting associations pay annual contributions calculated in the same way to the professional contributions made by members of the order on determination and payment terms set by the order with rules of procedure of the order, scheduled in article 60. » ;
(7) after article 7 quarter, he inserted a section 7 d reads: 'art. 7 d. -I. ― physical nationals of other Member States of the European Union or of other States parties to the agreement on the European economic area as well as legal persons formed in accordance with the legislation of one of these States and having their registered office, central administration or principal place of business in one of these States, who legally exercise the profession of public accounting are admitted to constitute, for the exercise of their profession, branches that do not have legal personality. These branches are only entitled to use the appellation of "branch of accounting".
"The branches are not members of the order of Chartered Accountants. They are listed in the table.
"Their work are placed under the responsibility of an accountant working at the branch and representing ordinal specifically designated as such with the regional Council of the order of Chartered Accountants by the persons listed in the I. '" II. ― branches are subject to the legislative provisions and regulations relating to the profession of Chartered Accountant.
'III. ― branches pay contributions in the same way and under the same conditions as the members of the order.';
(8) has article 12: has) in the first paragraph, after the words: "an association management and accounting", are inserted the words: ", branch";
(b) in the third preambular paragraph, after the words: "The responsibility of the Member companies of the order", are inserted the words: ", of persons referred to in the first paragraph I of article 7" and after the words: "on behalf of these companies", the words are inserted: ", branch";
(c) in the fourth preambular paragraph, after the words: "or a company registered to the table," are inserted the words: "a branch or an association management and accounting" and after the words: "by customers', are inserted the words:"or members ".
(9) has article 17: has) in the first paragraph, after the words: 'accounting companies', are inserted the words: ", branches ', the word: 'subscribe' is replaced by the words:" justify of "and the words: 'that they can incur' shall be replaced by the word:"incurred ";
(b) in the second paragraph, the words: "incurred by the persons concerned" shall be replaced by the word: "mentioned."
(10) the second paragraph of article 18 is deleted;

(11) after the fourth paragraph of article 19, it is inserted a paragraph as follows: '(4) the proportion between the number of salaried accountants, whose services can be used by a branch and the number of members of the order engaged in effective and regularly within that branch.';
(12) has article 20: has) in the first paragraph, after the words: "of the name of company accounting", the words are inserted: ", branch of accounting;
(b) in the second paragraph, the words: 'or chartered accountant' are deleted;
(13) has article 22: has) in the first paragraph, the words: "accounting" shall be replaced by the words: "accounting expert";
(b) in the second paragraph, after the words: "the Board of Auditors", are inserted the words: ", in a branch;
(c) after the second sentence of the fourth paragraph, inserted a sentence thus written: "one auditor and one alternate auditor are appointed to monitor compliance by the Fund of all the rules and requirements, in addition to the provisions of title II of Book VIII of the commercial code. The auditor may have access to all the documents and information necessary for its mission. At the end of its screening operations, it actually report to the Assembly of the Fund regulation of accountants. » ;
(d) in the fifth preambular paragraph, after the words: "to the members of the order", are inserted the words: ", branch";
(e) in the eighth preambular paragraph, after the words: "members of the order", are inserted the words: ", branch";
(14) has article 23, after the words: "the members of the order", are inserted the words: ", branch";
(15) in the first paragraph of article 24, after the words: "The members of the order", are inserted the words: "and the branches."
(16) has article 27: has) in the first paragraph, the words: 'the European Community' shall be replaced by the words: 'European Union' and the words: 'either the french accounting degree, or a degree judged same level and, in this case,' shall be replaced by the words: "diploma recognized the same level as the french accounting diploma and";
(b) in the third paragraph, the words: 'the European Community' shall be replaced by the words: "the European Union";
(17) has article 27 bis, the words: 'or chartered accountant' are deleted and after the words: "accountants Pension Fund and", the words: "chartered accountants" are replaced by the words: "of the Board of Auditors;
18 ° has article 31: has) in the eighth preambular paragraph, after the words: "the members of the order", are inserted the words: ", branch" and the word: "administrative" is deleted;
(b) in the twelfth preambular paragraph, after the words: "members of the order", are inserted the words: ", represented by the ordinal representative branches;
(19) in the second paragraph of article 38, the words: 'present members of the order' are replaced by the words: "of the votes cast by the members present or represented. Any representative may receive only one power. » ;
(20) section 40 is replaced by the following: 'art. 40 - regional Council draws up a table of physical and legal persons and branches established in his constituency who, fulfilling the conditions imposed by laws and regulations, are admitted to practise as a chartered accountant. » ;
(21) in the third paragraph of article 42, the words: 'the one week period' shall be replaced by the words: "a period of ten days."
22 ° was article 53: has) in the tenth preambular paragraph, the words: 'or association management and accounting' are replaced by the words: ", the branch or the association management and accounting;
(b) in the eleventh preambular paragraph, after the words: "Members of the order" from the first sentence, are inserted the words: ", branches" and, in the second sentence, after the words: "by the members of the order", the words are inserted: ", branch" and after the words: "remove members of the order", shall be inserted the words: ", branches;
(c) in the twelfth preambular paragraph, after the words: "Member of the order", are inserted the words: ", branch" and the words: "article 23 of book I of the labour code" are replaced by the words: "title III of book II of the first part of the code of labour and by the applicable collective agreement."
(d) in the thirteenth preambular paragraph, after the words: "The Member of the order", are inserted the words: ", branch";
(e) in the fourteenth preambular paragraph, the words: 'or chartered accountant' are deleted;
(f) in the seventeenth preambular paragraph, the words: 'It must rule within three months.' are deleted;
(g) the last sentence of the last paragraph is replaced by the following: "this appeal is not suspensive, subject to the possibility to request the suspension of operation of the decision in accordance with the code of administrative justice.";
23 ° has article 54: has) the first paragraph is replaced by the following subparagraph: 'the regional councils publish, without their motives, decisions suspension or cancellation, in any appropriate medium.';
(b) the third subparagraph is deleted;
(24) in the third paragraph of section 58, the words: 'people or companies' are replaced by the words: "natural persons, companies or branches;
(25) in the second paragraph of article 60, the words: 'of article 7 ter' are replaced by the words: 'of articles 7 ter and 7 d", and after the words:"to management and accounting associations", are inserted the words: 'and branches' and the words:"of the same article"are replaced by the words:"of these same items. "


Article 2 more on this article...

The Prime Minister, the Minister of finance and public accounts, and the Minister of the economy, the productive recovery and digital are responsible, each which is concerned, the application of this order, which will be published in the Official Journal of the French Republic.


Made on 30 April 2014.
François Hollande, the President of the Republic: the Prime Minister, Manuel Valls, the Minister of finance and public accounts, Michel Sapin Minister of the economy, the productive recovery and digital, Arnaud Montebourg