Access to the profession of chartered accountant in France is governed by the ordinance of September 19, 1945, which sets strict moral conditions. Among them, the examination of the candidate’s criminal record plays a central role during the application for registration on the Order’s roll. The question is not simply whether the record is clean or not: it is the precise nature of the convictions that determines the outcome of the application.
Criminal conviction and moral condition: what the 1945 ordinance aims at
Article 3 of the ordinance of September 19, 1945 does not impose a prohibition related to any mention in the criminal record. The text targets individuals who have been convicted for actions contrary to honor or integrity. This wording has direct consequences on the analysis of the application.
A traffic offense unrelated to financial management or professional trust does not have the same effect as a conviction for fraud, breach of trust, or forgery. The regional council of the Order examines the nature of the facts, the severity of the penalty, and the circumstances, not just the presence of a line on the record.
The question of whether one can practice as a chartered accountant with a criminal record therefore depends on a qualitative assessment, rather than a binary filter.
Bulletin No. 2 of the criminal record and registration with the Order of Chartered Accountants
When applying for registration on the roll, the regional council of the Order conducts a verification of bulletin No. 2 of the criminal record. This bulletin, more restricted than the B1 reserved for judicial authorities, nonetheless contains most criminal convictions, including those with a suspended sentence.
The B2 does not mention certain minor decisions (minor offenses, old convictions that have been legally rehabilitated). This distinction matters: a candidate whose conviction has been erased from the B2 through rehabilitation presents a record that no longer reveals the offense.
Three situations must be distinguished:
- Bulletin No. 2 is clean, even after rehabilitation: the moral condition related to the criminal record is fulfilled, and the application is examined based on other criteria (degree, internship, qualification).
- Bulletin No. 2 mentions a conviction unrelated to honor or integrity: the regional council has discretion to assess whether this mention obstructs registration.
- Bulletin No. 2 mentions a conviction for acts contrary to honor or integrity (fraud, breach of trust, forgery): the refusal of registration is almost systematic.
The examination does not focus solely on the criminal record. The regional council also evaluates morality in a broader sense, which may include previous disciplinary sanctions in another regulated profession or facts brought to its attention through other means.
Employee accountant or creator of an accounting business: different rules
A common confusion is to equate the liberal practice of accounting expertise with salaried work in accounting. The two fall under distinct legal frameworks.
The title of chartered accountant and registration on the roll of the Order are reserved for professionals who meet all the conditions of the ordinance of 1945. In contrast, a salaried position in accounting does not require registration with the Order and does not subject the candidate to the same regulatory moral examination. An employee accountant in a company does not need to present their criminal record under this ordinance.
Similarly, creating an accounting business (data entry, simple tax declarations) without holding the title of chartered accountant or signing missions reserved for the profession is legally possible, even with a non-clean record. The limit lies in the scope of the missions: certain services are reserved for professionals registered with the Order, such as the certification of accounts or contractual review.
Refusal of registration with the Order: the remedies provided by the ordinal system
A refusal of registration issued by the regional council is not final. The candidate can contest this decision before the national committee of the roll of the Order of Chartered Accountants. This appeal must be made within the timeframe set by applicable texts, which requires systematically requesting a reasoned and written decision.
The national committee re-examines the entire application. It can overturn the decision of the regional council if it believes that the conviction recorded in the criminal record does not constitute an obstacle according to the criteria of the ordinance of 1945.
Beyond the ordinal appeal, judicial recourse remains open. The candidate can bring the matter before the competent administrative jurisdiction to contest a refusal they consider unfounded, particularly if the motivation for the refusal is based on an overly broad interpretation of the moral criterion.
Judicial rehabilitation and erasure of the record: a concrete avenue for candidates
Rehabilitation, whether legal (automatic after a certain period without new conviction) or judicial (requested from the court), leads to the erasure of the conviction from bulletin No. 2. For a candidate applying for registration on the roll of the Order, this procedure can transform a blocked application into an admissible one.
The timeframes for legal rehabilitation vary depending on the nature and severity of the penalty. A conviction to a prison sentence with a suspended sentence does not produce the same timeframes as a simple fine. Precisely checking the status of one’s criminal record before submitting an application helps avoid a refusal that could have been anticipated.
The request for judicial rehabilitation requires demonstrating good conduct since the conviction and, in some cases, the payment of damages awarded. The court assesses the applicant’s entire background.
The profession of chartered accountant remains accessible under conditions, even in the presence of a criminal past. The determining criterion is not the existence of a conviction, but its nature, its link to integrity, and the current state of the criminal record at the time of the application for registration.
