Annexes Part A Book VIII

PROFESSIONAL RULES PROVIDED FOR BY ARTICLE 54-1-II OF THE DECREE OF 27 DECEMBER 1985 AMENDED Summary Preamble. Title I.. – Definitions. 1. 1. Judicial administrator. 1. 2. Of the mandataire judiciaire à la liquidation des entreprises. Titre II. – Ethical principles. 2. 1. Fundamental principles. 2. 2. Obligations imposed on professionals by virtue of their public service mission. 2. 2. 1. Incompatibilities. 2. 2. 2. Independence. 2. 3. Relations with…

SPECIAL ACCOUNTING RULES FOR JUDICIAL ADMINISTRATORS AND JUDICIAL MANAGERS FOR THE LIQUIDATION OF COMPANIES I. – Definition of accounting books Under the terms of the articles 59 and 60 du décret n° 85-1389 du 27 décembre 1985, la comptabilité spéciale des administrateurs judiciaires et des mandataires judiciaires à la liquidation des entreprises comprend les éléments suivants: – a centralising register of mandates received; – a journal book; – auxiliary journals;…

NATIONAL COUNCIL APPROVAL 1. The following are approved, for the keeping of the special accounts of court-appointed administrators and court-appointed agents for the liquidation of companies, automated processing software that enables the professional users to comply with all the legal obligations to which they are subject in terms of special accounts and that complies with the provisions of the loi n° 78-17 du 6 janvier 1978, relative à l’informatique, aux…

REGULATION SETTING THE CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL ADMINISTRATORS AND JUDICIAL AGENTS TO THE NATIONAL COUNCIL PROVIDED FOR IN ARTICLE L. 814-2 FROM THE CODE OF COMMERCE Reminder of applicable texts Article R. 814-5 du code de commerce The Conseil national des administrateurs judiciaires et des mandataires judiciaires is composed of sixteen members, eight members representing court-appointed administrators and eight members representing court-appointed agents. The members are elected by…

REGULATION SETTING THE TERMS AND CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL DIRECTORS AND JUDICIAL AGENTS TO THE BOARD OF DIRECTORS OF THE GUARANTEE FUND ESTABLISHED IN ARTICLE L. 814-3 ELECTIONS OF MEMBERS OF THE BOARD OF DIRECTORS OF THE CAISSE DE GARANTIE Recap of texts Article 72 of decree no. 85-1389 of 27 December 1985 (amended by decree no. 2004-518 of 10 June 2004): The guarantee fund is managed by…

PROGRAMME DU CERTIFICAT D’APTITUDE AUX FONCTIONS DE CommISIRE AUX Comptes In application of the provisions of article A. 822-6, the programme of tests for the certificat d’aptitude aux fonctions de commissaire aux comptes is set in accordance with this appendix. The syllabus for the tests for the certificate of aptitude for the duties of statutory auditor assumes that the syllabus for the tests for the preparatory certificate for the duties…