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Mythe et réalité des relations entre les experts-comptables et les avocats : La guerre du chiffre et du droit a eu lieu


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  • Maxime DELHOMME

    (Société d'avocats Delhomme Brégou et associés)

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    Les avocats plaidaient et les comptables comptaient, les seconds, plus près des marchands dont les premiers se tenaient à distance. La révolution industrielle du 19ème n’ayant été possible que par l’instauration d’instruments juridiques nouveaux sont apparus entre le notariat, ange gardien du patrimoine, et l’avocat plaidant, sur les conséquences des atteintes à ce patrimoine, des juristes qui, eux, organisaient les nouvelles conditions de la création et de la gestion de ce patrimoine, notamment sous forme sociale. L’essor consécutif d’une fiscalité complexe a fourni par la suite tant à ces juristes qu’aux comptables un rôle de plus en plus important qu’ils se partageaient. L’Etat, pour assurer sa quiétude quant à l’établissement de l’assiette fiscale, formalisera alors une profession comptable libérale connue aujourd’hui sous le titre d’expert-comptable.

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    Bibliographic Info

    Paper provided by EconWPA in its series Economic History with number 0503010.

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    Length: 11 pages
    Date of creation: 24 Mar 2005
    Date of revision:
    Handle: RePEc:wpa:wuwpeh:0503010

    Note: Type of Document - pdf; pages: 11. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 197-207.
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