DEC — Diplôme d'Expertise Comptable

DEC — Diplôme d'Expertise Comptable (France)

Professional Ethics RegulationsEnglish
Exam overview

Practice session

Under Article 226-13 of the French Criminal Code (Code pénal) and Article 21 of Ordonnance n° 45-2138, what is the legal scope of professional secrecy (secret professionnel) binding a registered expert-comptable?

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