APPENDIX 8-2 (APPENDIX TO ARTICLE A. 814-1)

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…