From this analysis it must take safeguard measures

More ethics in the profession. In principle, everyone is in agreement. In practice, the market players are far from unanimous on the means to clean up a profession still shaken by the recent scandals. Thus, after the financial security Act, reminiscent of the great principles of separation of audit and of the Council, the Code of conduct for Commissioners to accounts, released in November 2005, is experienced by part of the profession as a constraint such that it could call into question the activity of the sector. One additional step which may make the exercise of the profession more complex for the major firms at least. They also tried an appeal before the Council of State, the decision should be made in the coming days.

All are not on the same line. The President of the Union of accountants and Commissioners in the accounts of France, representative of small and medium firms, Joseph Zorgniotti, believes that "this will require some firms to achieve compliance with the requirements of the texts." This is the benefit of the profession where the game will be more open, which will result in a greater requirement for jurisdiction.

Online focus of the major firms, article 29 of the Code of conduct on the period of waiting, which imposes a period of two years before that a listener who was a company Board can accept a principal accounts Office. The principle on the merits is simple since il is to avoid that the listener is to judge what il himself helped to implement. But, for some, the time is far too long.

Another principle contested, there even more in its terms and conditions for more on application substance one imposed upon the Commissioner to Auditors do not carry out statutory audit mission if a member of his network is also a Council for the same client delivery. "It is the responsibility of Commissioner's Auditors to check that it is or not placed in a situation of network," says Philippe Steing, Secretary General of Council of OHCHR to the accounts, the H3C. The principle applies to the parent and its subsidiaries, that the major firms feel the moment unrealistic.

"Code of conduct principle"risk and safeguard", said Philippe Steing. It comes to ask the Commissioner to accounts to analyse the risks in which it is found in terms of independence. From this analysis, it must take safeguard measures. This can go up to the resignation.

Specific training

If the major firms looking forward to developments in this new code, a monitoring group was set up by the keeper of the seals, all say have strengthened their procedures to ensure a flawless practice of the profession. Firms thus have a Department that assesses the risk of porosity between audit and Council. "No mission is performed without issuance of a prior mission letter." "It is reviewed by our internal"risk management"function, which ensures that we are in the nails," says Patrick - Hubert Petit with KPMG.

But, these structures, particularly in firms in default, professionals are recognizing there also descend in practice practical, specific cases, to prepare their teams.

At Ernst & Young, for example developed in place of specific formations. "We are managers, partners in complex situations, in small groups, asking them what is the best attitude to adopt in difficulty." "But there is sometimes no single answer, including on the IFRS that are making", recognizes Véronique Ménard, Director of the human resources strategy.

Listeners, aware of their responsibilities require also to more specific training on the risk of fraud. "It is a priority of training, said Elisabeth Toth, responsible for training the national company of the Board of Auditors. They are more interested in training on the theme of fraud and errors. They want to understand how the mechanisms of fraud or money laundering to put in place and want to check if the safety devices have been miss in place upstream.