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The Chartered Accountant
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  • The Chartered Accountant is independant and swears an oath at the beginning of his or her career that (s)he will respect his or her profession's deontological charter. A strict code of ethics accompanies this profession and for this reason the chartered accountant guaranties the client professional confidentiality, objectivity, integrity, and honours the saying « Science, Conscience, Independance ».
  • The Chartered Accountant establishes and certifies the company 's annual accounts, while paying special heed to the norms established by the Association of Chartered Accountants. These norms guaranty that the client will receive quality service and professional competence from his chartered accountant. Some of these norms apply to all missions, and certain others, more specific, to specified tasks.
  • The Chartered Accountant has to be a member of the Association of Chartered Accountants and failing this, is liable to be prosecuted for illegal practise of his profession. The chartered accountant's signature is a guaranty, and for this reason his professional responsibility is engaged throughout his career. Whether he is self-employed or an employee of a firm, he has to subscribe to a professional civil responsibility insurance.
  • The Association of Chartered Accountants ensures that its norms and deontological charter are respected through quality controls. These controls have been set up to harmonise and improve the chartered accountant's work methods and thereby ensure the client quality service.
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    Adeline Desthuilliers
    32, rue Alexandre Dumas
    75011 Paris    		 Editor
    Adeline Desthuilliers    		 Site conception
    espricréa
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    > www.espricrea.com    		 Site address
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