IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

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

Listed author(s):
  • Jean-Guy DEGOS

    (Université Montesquieu-Bordeaux IV)

  • Loïc GESLIN

    (Conseil régional de l'OEC d'Aquitaine)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by EconWPA in its series Economic History with number 0503022.

    in new window

    Length: 24 pages
    Date of creation: 24 Mar 2005
    Handle: RePEc:wpa:wuwpeh:0503022
    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.
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:wpa:wuwpeh:0503022. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (EconWPA)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.