CHARTERED ACCOUNTANT
A REGULATED PROFESSION

CHARTERED ACCOUNTANT
A REGULATED PROFESSION

Chartered Accountant is a regulated profession, subject to obligations and governed by the Order of Chartered Accountants.

Chartered accountants are required to respect the rules of the profession and to refrain from acts contrary to honor and probity.

Chartered accountants and employees authorized to practice the profession of chartered accountant are responsible for their work and activities.

This responsibility is of a civil, criminal or disciplinary nature. A chartered accountant is bound by four types of obligations: relating to his behavior, to the maintenance of his knowledge and his communication, towards his clients, towards his colleagues, and towards the Order.

A chartered accountant may, in the course of his duties, be held liable for professional civil liability.

If he commits faults or negligence, we speak of
contractual civil liability and if there is a prejudice, we speak of tortious civil liability.

CHARTERED ACCOUNTANT

You are a chartered accountant or an auditor and your responsibility is being questioned by one of your clients?
  • Delphine GHIGHI and her team intervene in Lyon and throughout France in matters of liability of accounting professionals (Chartered Accountant and Auditor).
  • We will assist you and defend you in the context of disciplinary and ethical proceedings.
WE INTERVENE:
  • In the pre-litigation phase, particularly when the chartered accountant is threatened with being called into question or faced with risky situations
  • In the litigation phase when the accountant is sued for liability
  • Either on request of the professional Orders, insurance companies specialized in these risks or directly at your request.
  • You are a chartered accountant, and you wish to be trained on legal issues to better assist your clients?

CIVIL LIABILITY
OF THE CHARTERED ACCOUNTANT

  • The contractual responsibility is the one which results from the non-performance or the bad execution of a contract.
  • The Chartered Accountant has the obligation to inform and advise his client by giving him accurate and complete information, resulting from the normal diligence of the profession (art 155 of the decree of March 30, 2012).
  • This duty to advise applies to all engagements and not only to those related to public accounting. Accessory missions are also concerned.
  • The chartered accountant can also be held liable in case of a fault causing damage to third parties

EXAMPLE OF A DISCIPLINARY CASE OF A CHARTERED ACCOUNTANT HANDLED BY OUR FIRM

  • We were mandated by the MMA insurance company in the context of a liability action for fault against a chartered accountant. In the end, the Court did not hold the accountant liable.

The firm is dedicated to companies and industrialists who wish to be advised, supported, assisted and defended with conviction. The firm is committed to working with you to find new and customized solutions. You can entrust us with your most sensitive cases and together we will build a strategic, proactive and constructive approach.

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20 Avenue Maréchal Foch
69006 Lyon
Phone: 04 28 38 23 94
Fax: 04 28 38 23 95
dghighi@agendum-avocats.com
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