Pratique de l'expertise comptable [ MGEHC2128 ]

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The professional accountant, the legal sentinel and guardian of governance...

The ethics of the accountant and tax consultant

Financial plan

Evaluation of companies

Practice of the exclusion procedure

Ethical issues when accepting an assignment

Role of the accountant in the context of partners' individual audit powers

Special assignments of the accountant:

• Dissolution and liquidation of companies
• Transformation of companies
• Merger and split
• Contribution in kind and cash equivalents

On completion of this course, students will be able:

• to understand the methodology relating to the performance of various statutory or contractual assignments that they will encounter in the role of public accountant and/or tax advisor or related occupations
• to demonstrate analytical and critical abilities enabling them to make the right decisions when performing these various auditing or consultancy assignments. 

Oral examination

• Recap of the theoretical, legal, regulatory and normative principles.
• Review of case studies of financial and case law relating to the liability of the founder in relation to the financial plan, review of case studies of company evaluations, review of reports drawn up in the framework of special assignments.

• Vademecum de l'expert comptable et de l'expert fiscal (IEC)
• Manuel pratique des contrôles et des redressements comptables :Volume 1, 2 and 3 (DELVAUX, FRONVILLE, SERVAIS)
• Les Apports d'universalité ou de branche d'activités (DEWAEL, DELVAUX)
• La transformation des sociétés commerciales (DELVAUX)
• Le règlement des litiges et l'offre de reprise dans les sociétés (LAGA, DE LEENHEER, DELVAUX)