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Genèse de la déontologie comptable française

Author

Listed:
  • Gregory Heem

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur)

  • Luc Marco

Abstract

La déontologie des comptables a longtemps été négligée en France. L'origine du code de déontologie des experts-comptables remonte en effet au Code des devoirs professionnels publié par la décision n° 35 du 21 juillet 1943 du Conseil supérieur de l'Ordre, suite à la loi du 3 avril 1942 instituant l'Ordre National des Experts Comptables (ONEC, 1943, p. 135-144). Auparavant c'était un Code des comptables, dû à un juriste d'affaires, Louis Rachou, qui présentait, depuis 1899, les principaux textes juridiques valables en matière de relations de travail dans les cabinets d'expertise-comptable ou de comptables agréés.

Suggested Citation

  • Gregory Heem & Luc Marco, 2021. "Genèse de la déontologie comptable française," Post-Print halshs-03338920, HAL.
    • Handle: RePEc:hal:journl:halshs-03338920
    as

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