CORPORATE COMMITTEE ACCOUNTING EXPERT
LexInter | October 14, 2011 | 0 Comments

CORPORATE COMMITTEE ACCOUNTING EXPERT

Article L434-6
Law n ° 82-915 of October 28, 1982 Official Journal of October 29, 1982) (Law n ° 82-915 of October 28, 1982 art. 34 VII Official Journal of October 29, 1982 AUROUX LAW) (Law n ° 84-148 of March 1, 1984 art. 44 Official Journal of March 2, 1984) Law n ° 85-10 of January 3, 1985 art. 42 Official Journal of January 4, 1985) (Law n ° 85-98 of January 25, 1985 art. 235 II Official Journal of January 26, 1985) (Law n ° 86-1320 of December 30, 1986 art. 20 II Official Journal of December 31 1986) (Law n ° 2001-152 of February 19, 2001 art. 1 I Official Journal of February 20, 2001) (Law n ° 2001-420 of May 15, 2001 art. 95 II Official Journal of May 16, 2001) (Law n ° 2002-73 of January 17, 2002 art. 101 II Official Journal of January 18, 2002)The works council may be assisted by an accountant of its choice for the annual examination of the accounts provided for in Article L. 432-4, paragraphs 9 and 13, and, within the limit of two times per fiscal year, with a view to examining the documents mentioned in the fourteenth paragraph of the same article. He may also be assisted by a chartered accountant under the conditions provided for in Articles L. 432-1 (fourth paragraph), L. 432-1 bis and L. 432-5 and when the consultation procedure provided for in Article L. 321-3 for economic redundancy must be implemented.
The mission of the chartered accountant covers all the elements of an economic, financial or social nature necessary for the intelligence of the accounts and the assessment of the company’s situation.To carry out any verification or any control which falls within the exercise of these missions, the accountant has access to the same documents as the auditor.
As part of the assignment provided for in Article L. 432-1 bis, the expert has access to the documents of all the companies involved in the transaction.
The works council, in companies with at least three hundred employees, may also have recourse to an expert on the occasion of any major project in the cases listed in article L. 432-2. This expert has the information provided for in this same article.The accountant and the expert referred to in the above paragraph are remunerated by the company. They have free access to the company.

Recourse to the expert referred to in the fourth paragraph of this article shall be the subject of an agreement between the entrepreneur and the majority of the elected members of the committee. In the event of disagreement on the need for an expertise, on the choice of the expert, on the scope of the mission entrusted to him or on one or other of these questions, the decision is taken by the president of the tribunal de grande instance ruling in urgency. The latter is also competent in the event of a dispute over the remuneration of the said expert or the chartered accountant referred to in the first paragraph of this article.

The works council may call on any expert remunerated by it for the preparation of its work. The use of an expert gives rise to deliberation by the works council. The expert chosen by the committee has access to the documents held by the works council. He has access to the committee premises and, under conditions defined by agreement between the employer and the majority of elected committee members, to other company premises.

The experts referred to above are bound by the obligations of secrecy and discretion as defined in Article L. 432-7.

* NOTE – Law 86-1320 of December 30, 1986 art. 22: the provisions of this law are applicable to dismissal procedures initiated as of January 1, 1987. *

 

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