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Censeurs, Commissaires, Controleurs Et Inspecteurs Des Sa Autorisees

  • Christine Dattin

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

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    Cet article se propose d'étudier les caractéristiques et attributions des ancêtres de nos actuels commissaires aux comptes. Il dresse un aperçu des pratiques de contrôle existant dans les SA autorisées par le Conseil d'Etat entre 1807 et 1867 en étudiant leurs statuts publiés au Bulletin des Lois. Ce papier rend compte de pratiques fort diverses pour le contrôleur des comptes, allant d'une simple lecture des comptes quinze jours avant la tenue de l'assemblée générale jusqu'à une mission permanente avec des pouvoirs d'investigation étendus. Cet article mesure également l'influence de ces pratiques sur les lois de 1863 et 1867, qui abolissent le régime d'autorisation préalable à la constitution des SA et qui rendent obligatoire, pour la première fois en France, la présence d'un commissaire aux comptes dans toutes les SA.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/46/62/30/PDF/Dattin_ancetres_du_CAC_version_2.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00465808.

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    Date of creation: 2010
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    Publication status: Published - Presented, Journées d'Histoire de la Comptabilité et du Management, 2010, France
    Handle: RePEc:hal:journl:halshs-00465808
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00465808/en/
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