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Gens du chiffre et gens du prétoire: Domaines réservés, domaines convoités

Jean-Guy Degos and Loïc Geslin
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Jean-Guy Degos: Université Montesquieu-Bordeaux IV
Loïc Geslin: Conseil régional de l'OEC d'Aquitaine

Economic History from University Library of Munich, Germany

Abstract: The ordinance of September 19, 1945, which had been preceded by laws 467 and 468 of April 3, 1942, has always been the law of the Institute of Chartered Accountants. This chart, designed in painful times, has been of great use since its promulgation, because it contains some articles particularly relevant and structuring. But sometimes it contains more contestable paragraphs. Among those, article number 14 generates ambiguity on the respective missions of the Chartered Accountants and the Certified Accountants and especially article number 22 treats of the additional missions of the chartered accountant and often caused competitions between lawyers and accountants. This document points out some stages of this fight and gives an extreme example of these contests which will have to necessarily disappear, for the common use of the firms and the both professional Institutes.

Keywords: Corporatism; Diplomas; Teaching; Chartered accountant (CPA); Professional Institute; Education; Accounting profession. (search for similar items in EconPapers)
JEL-codes: N (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: 2005-03-24
Note: Type of Document - pdf; pages: 24. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 409-427.
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