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Vérification des comptes de gestion des majeurs protégés : le professionnel qualifié doit-il relever d'un statut professionnel ?

Author

Listed:
  • Olivier Chomono

    (École doctorale de droit de la Sorbonne, LA CURATÉLAIRE)

Abstract

Cet article examine les conditions de désignation des professionnels qualifiés chargés de la vérification et de l'approbation des comptes de gestion des majeurs protégés à la suite de la réforme issue de la loi du 23 mars 2019 et de ses textes d'application. Il analyse la portée juridique de l'inscription sur la liste établie par le procureur de la République et s'interroge sur les garanties objectives de compétence offertes par les différents statuts professionnels. L'étude distingue l'éligibilité à l'inscription de la compétence nécessaire à l'exercice de la mission et défend une approche fondée sur la qualification, l'expérience et l'indépendance du vérificateur, dans l'intérêt de la protection patrimoniale des personnes vulnérables.

Suggested Citation

  • Olivier Chomono, 2026. "Vérification des comptes de gestion des majeurs protégés : le professionnel qualifié doit-il relever d'un statut professionnel ?," Post-Print hal-05674574, HAL.
    • Handle: RePEc:hal:journl:hal-05674574
    as

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