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La pratique du droit par la profession d’expert-comptable : itinéraires croisés de l’avocat et de l’expert-comptable

  • Christian SIMON

    (Université Paris 12 Créteil Val -de- Marne)

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    Le jeudi 25 septembre 2003, lors de l’ouverture du Congrès des experts- comptables au Palais des expositions de la Porte Maillot à Paris, le Premier Ministre, Jean-Pierre RAFFARIN, aurait-il par son annonce mis à nouveau le feu aux poudres ? La hache de guerre est-elle de nouveau déterrée entre avocats et experts-comptables ? En cause, un arbitrage rendu par Matignon en faveur de l’intervention des experts-comptables dans le domaine de la création d’entreprise, incluant ainsi le conseil juridique. Le périmètre d’intervention de l’expert en chiffres s’en trouve élargi, alors qu’il était défini de façon assez stricte dans l’ordonnance de 1945. La jurisprudence d’ailleurs par un arrêt du 4 février 2003 avait déjà ouvert la brèche. Rivaux ou complémentaires ? C’est ce que s’efforcera de démontrer cette étude.

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    File URL: http://econwpa.repec.org/eps/eh/papers/0503/0503019.pdf
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    Paper provided by EconWPA in its series Economic History with number 0503019.

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    Length: 14 pages
    Date of creation: 24 Mar 2005
    Date of revision:
    Handle: RePEc:wpa:wuwpeh:0503019
    Note: Type of Document - pdf; pages: 14. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 353-366.
    Contact details of provider: Web page: http://econwpa.repec.org

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