From comptable expert to expert-comptable: The Origins of a Professional Title

Du comptable expert à l’expert-comptable: genèse d'un titre professionnel

Gregory Heem () and Luc Marco ()
Additional contact information
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

Post-Print from HAL

Abstract: While the term "expert-comptable" (french certified public accountant) today refers to a stable and clearly defined reality, its history reveals, on the contrary, a gradual evolution marked by terminological uncertainties and a continuous redefinition of its status. Behind the word's apparent uniformity, therefore, lie successive changes linked to the evolution of the role of the expert, the transformation of the accounting profession, and the institutionalization of the title within the legal and professional framework.

Keywords: Certified public accountant; Forensic accounting; Chartered Accountant; Chartered Accountants; Expertise judiciaire; Expertise; Expert; Teneur de livres; Expert-comptable (search for similar items in EconPapers)
Date: 2026-07
References: Add references at CitEc
Citations:

Published in Revue Française de Comptabilité, 2026, 610, pp.2-4

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-05731645

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().