6.0 credits
30.0 h
1q
Teacher(s)
SOMEBODY ;
Provost Anne-Catherine (coordinator) ;
Language
Français
Prerequisites
/
Main themes
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
Aims
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.
The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Evaluation methods
Oral examination
Teaching methods
- 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.
Bibliography
- 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)
Faculty or entity<
