All of French Company Law: ordinary law of companies and specific regime for different types of companies

Company Law (en cours)

The practice of distinct liberal professions within the same structure is permitted, on the one hand, for professionals "of law" and "of numbers," who are authorized to form multidisciplinary professional practice companies (SPE), and on the other hand, for medical professionals and auxiliaries, as well as pharmacists, who can come together within an interprofessional ambulatory care company (SISA …

Joint practice of legal and accounting professions

The practice of distinct liberal professions within the same structure is permitted, on the one hand, for professionals "of law" and "of numbers," who are authorized to form multidisciplinary professional practice companies (SPE), and on the other hand, for medical professionals and auxiliaries, as well as pharmacists, who can come together within an interprofessional ambulatory care company (SISA).

Established by Law No 90-1258 of 31 December 1990, the regulations applicable to SPEs currently consist of the specific rules for the corporate form they take, the provisions of the decree of 5 May 2017 relating to the formation, operation, and control of multi-disciplinary professional practice companies in legal, judicial, and accounting professions , the ordinance of 8 February 2023  which repeals the 1990 law, adaptations of the regulations specific to each profession to allow joint practice, and the combined application of several other texts. Furthermore, nothing seems to exclude the possibility for members of multiple professions to practice within the framework of non-trading private companies.

Pursuant to Article 96 of the 2023 Ordinance, the SPE may be formed among the “professions of lawyer, lawyer at the Council of State and the Court of Cassation, judicial commissioner, notary, judicial administrator, judicial representative, industrial property consultant, statutory auditor, chartered accountant, and surveyor-expert.” In application of this text, one or more lawyers may join with chartered accountants to offer their clients legal and accounting services.

Furthermore, the SPE may only practice the professions constituting its corporate purpose after being authorized by the competent authorities or being registered on the list or lists or in the register of the professional order or orders  and may only perform the acts of a specific profession through one of its members qualified to practice that profession . The company name must be immediately preceded or followed by the mention “société pluriprofessionnelle d'exercice” or the initials “SPE,” as well as an indication of the professions practiced in accordance with its corporate purpose and the amount of its share capital . Moreover, the independence of the practice of each profession and compliance with the ethical rules governing them are guaranteed. Finally, the SPEs are subject to controls and inspections by the competent administrative or professional authorities.

D. 2017-794 of 5 May 2017 regarding the formation, operation, and control of multi-disciplinary professional practice companies for legal, judicial, and accounting professions provided for in Title IV bis of Law No 90-1258 of 31 December 1990, JORF 0108 of 7 May 2017.

Ord. No 2023-77 of 8 February 2023 on the practice of regulated liberal professions in company form, JO of 9 February 2023.

Ord. No 2023-77 of 8 February 2023, Art. 98.

Ord. No 2023-77 of 8 February 2023, Art. 96. - See, for an attempt to challenge the validity of this regulation under the 1990 law, Cons. d'Et., 17 June 2019, LawLex202300002874JBJ.

Ord. No 2023-77 of 8 February 2023, Art. 97.

Company Law (en cours)

684. Joint practice of legal and accounting professions

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Les notions juridiques connexes

684. Joint practice of legal and accounting professions

Demandez un accès gratuit au contenu exclusif Livv – juristes d’entreprise

Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

Demandez un accès gratuit
au contenu exclusif Livv – juristes d’entreprise