Le commissaire aux comptes et l'état de cessation des paiements

The auditor and the state of payments suspension

• Auteur / Autrice : Michel Aimé
• Direction : Emmanuel Du Pontavice
• Type : Thèse de doctorat
• Discipline(s) : Droit privé
• Date : Soutenance en 1989
• Etablissement(s) : Paris 2

Mots clés

Mots clés contrôlés

Entreprises en difficulté (droit)

Commissaires aux comptes

Résumé

Le role traditionnel du commissaire aux comptes est contenu dans la loi du 24 juillet 1966. Sa mission est alors essentiellement celle de la certification, et se caracterise par la permanence et la non-immixtion dans la gestion. L obligation de reveler les faits delictueux est egalement contenue dans le role de ce dernier. La loi comptable du 30 avril 1983, en introduisant le concept d image fidele, a actualise sa mission. La loi du 1er mars 1984, relative a la prevention des difficultes des entreprises, a institue la procedure d alerte et l obligation pour certaines entreprises de produire des documents previsionnels. Ces dispositions ont influence directement le role du commissaire aux comptes qui devient ainsi preventif. La notion d etat de cessation des paiements a d abord ete jurisprudentielle. Les positions des chambres commerciale et criminelle, en retenant la notion de "situation irremediablement compromise et sans issue", etaient alors identiques. Un arret de la cour de cassation du 14 fevrier 1978, chambre commerciale a abandonne cette notion. La loi du 25 janvier 1985 definit maintenant l etat de cessation des paiements comme etant l impossibilite de faire face au passif exigible avec son actif disponible. Anterieurement a cette loi, l absence de declaration dans les 15 jours de l etat de cessation des paiements etait un cas de banqueroute simple facultative. Cette disposition a ete depenalisee par ladite loi du 25 janvier 1985. Le commissaire dispose maintenant d un eventail de definitions jurisprudentielles ou legales lui permettant d intervenir de maniere eclairee dans son role preventif.

The traditional part of the auditor is enclosed in the law dated july 24, 1966. The auditor main. Assignment is attestation and is characterized by permanency and non-interference in the management. This assignment also comprises the obligation to disclose criminal acts. The accounting law dated april 30, 1983, introducing the concept of true and fair view, has updated his assignment. The law, dated march 1st, 1984, relating to the prevention of companies difficulties, has instituted the alert procedure and the obligation for some companies to issue forecasting documents. These arrangements had a direct influence on the auditor assignment, which thus becomes a preventive assignment. The notion of the state of payments suspension has been at first the result of fiducial precedents. The positions of both the trading and criminal divisions of the suprema court of appeals, accepting the notion of "irreparably jeopardized situation without any prospect", were then identical. A judgment of the suprema court of appeals, trading division dated february 14, 1978, has given up this definition. The law dated january 25, 1985, now defines the state of payments suspension as being the impossibility of facing up payable liabilities with current assets. Prior to this law, the lack of notification within 15 days of the state of payments suspension was a case of simple optional bankruptcy. This arrangement has been transfered out of penal sphere by the aforementioned law dated january 25, 1985. The auditor has now at his disposal a range of legal or jurisprudence definitions which allow him to fulfil his preventive assignment in a clarified way.