The National Company of Forensic Accountants: An Institution Born Out of the Crisis in Forensic Accounting in the Early 20th Century

La compagnie nationale des experts comptables de justice: une institution née de la crise de l’expertise au début du XXe siècle

Gregory Heem () and Luc Marco ()
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Gregory Heem: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur

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Abstract: Today, forensic expertise plays a central role in the functioning of the justice system, allowing judges to draw on technical expertise they themselves lack. However, the role of the expert—which has become indispensable—did not immediately establish itself as a legally structured institution. Although the role of expert testimony was codified again in the 19th century and experienced considerable growth in the early 20th century—particularly as economic and technical disputes became more complex—its true legal structuring came much later. In this context, practices gradually took shape. Lists of experts began to appear at the courts, often informally, and the experts themselves sought to organize collectively. The creation in 1913 of the Association of Judicial Accountants at the Seine Court of First Instance—which would later become the National Association of Judicial Accountants (CNECJ)—perfectly illustrates this trend. This institution played a major role in the professionalization of judicial accounting by defining standards of competence and establishing a professional identity. Drawing on a body of sources comprising archives, articles, and publications from the period, this article examines how the Association of Judicial Certified Public Accountants was formed in response to historical shortcomings affecting the procedures for appointing judicial experts.

Keywords: Forensic accounting; Chartered accountants; Chartered Accountant; Expertise judiciaire; Expertise comptable (search for similar items in EconPapers)
Date: 2026-03-25
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Published in 31èmes Journées d’Histoire du Management et des Organisations, Association pour l'histoire du Management et des Organisation (AHMO), Mar 2026, Paris, France

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