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


  • Jean-Guy DEGOS

    (Université Montesquieu-Bordeaux IV)

  • Loïc GESLIN

    (Conseil régional de l'OEC d'Aquitaine)


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.

Suggested Citation

  • Jean-Guy DEGOS & Loïc GESLIN, 2005. "Gens du chiffre et gens du prétoire : Domaines réservés, domaines convoités," Economic History 0503022, University Library of Munich, Germany.
  • 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.

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    More about this item


    Corporatism; Diplomas; Teaching; Chartered accountant (CPA); Professional Institute; Education; Accounting profession.;

    JEL classification:

    • N - Economic History

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