An accountant may invoke the privilege?
During the course of its mission, the accountant is naturally custodian of confidential information and revelations made to him or of which he has knowledge in the course of its work.
His profession is regulated, it is subject to a duty of professional secrecy laid down in Article 21 of the Ordinance of 19 September 1945.
This obligation and a duty of confidentiality is required as to the accountant to all its employees. The non-disclosure of confidential information is a criminal offense and may be punishable by a year in prison and 15,000 euros fine assorted disciplined.
However, the law provides for certain limited cases recovery of professional secrecy, for example, during the questioning of his own responsibility, and, more recently, in the context of the fight against money laundering. Perben law on the adaptation of Justice also established in 2004 a law absolute communication during a criminal investigation.
In this context, the prosecutor may be forward all documents needed to pursue his investigation without professional secrecy being opposed.
The auditor can not rely on any exception and has an obligation to disclose all documents that may be requested by a police officer involved in the required forms.