Teacher(s)

Delvaux Pierre; Lambotte Pascal (coordinator);

Language

French

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

At the end of this learning unit, the student is able to :
1	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.

Teaching methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

• 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.

Evaluation methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

Oral examination

Bibliography

• Vade'mecum de l'expert comptable et de l'expert fiscal (IEC)
• Manuel pratique des contrôles et des redressements comptables : Tome 1, 2 et 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

CLSM