mgehc2159  2020-2021  Charleroi

Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
6 credits
15.0 h + 15.0 h
Q1
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


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Executive certificate in Accounting (Level 2)

Master [120] in Management (shift Schedule 2)