Regards critiques sur le dispositif de lutte contre le blanchiment de capitaux : les obligations de vigilance et de déclaration des professionnels de l'expertise comptable et du commissariat aux comptes (notice n° 874374)
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| control field | 20250123160802.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | André, Caroline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Regards critiques sur le dispositif de lutte contre le blanchiment de capitaux : les obligations de vigilance et de déclaration des professionnels de l'expertise comptable et du commissariat aux comptes |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 25 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le dispositif français de lutte contre le blanchiment de capitaux et le financement du terrorisme (BCFT) ne cesse d’être réformé afin d’atteindre un objectif : celui de l’efficacité. Pour ce faire, la liste des professionnels assujettis aux obligations de vigilance et de déclaration ne cesse de s’allonger et elle le sera dans les prochaines années. En outre, l’ordonnance n? 2009-104 du 30 janvier 2009 relative à la prévention de l’utilisation du système financier aux fins de BCFT a procédé à une refonte du dispositif préventif de cette lutte. L’ordonnance a ainsi affermi le dispositif en renforçant les obligations de vigilance à la charge des professionnels et en élargissant le champ d’application de l’obligation de déclaration. Toutefois, le nombre de déclarations émanant des commissaires aux comptes et des experts-comptables reste marginal. Leur activité déclarative représente 0,13% et 0,03% du nombre total des déclarations de soupçon reçu par TRACFIN (rapport 2008). Or, au regard de l’importance du rôle de ces professionnels dans la régulation de l’économie, de fortes marges de progression apparaissent possibles et souhaitables. Cet article présente, de manière critique, le dispositif français de lutte contre le BCFT, instauré à l’attention de ces professionnels. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | CRITICAL VIEW OF THE FRENCH’S LEGAL FRAMEWORK TO FIGHT MONEY LAUNDERING : THE OBLIGATIONS OF MONITORING AND REPORTING OF CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS The French legal framework set forth to fight money laundering and the financing of terrorism has undergone substantial changes over the past year with the objective to be more efficient. The professionals legally bounded to monitor and report suspected financial transactions is growing every year and will certainly increase in the years to come. At the same time, the ordinance 2009-104 of January 30th 2009 set forth policies aiming at protecting the global financial system against money laundering and the financing of terrorism. This ordinance has fostered the system by increasing the monitoring obligation of the professionals involved in the process (chartered accountants and statutory auditors) on the one hand, and by broadening the scope of the obligation of reporting suspected financial transactions on the other hand. Although the legal framework was tightened, the number of suspected financial transactions reported remains minor. Hence, the suspected transactions reported by the chartered accountants and the statutory auditors range only from 0,13 % to 0,03 % of the total of the declarations received by the TRACFIN in 2008. In view of the important role of those professionals in the regulation of the economy, substantial progress could and should be made in monitoring and reporting the suspected financial transactions. This paper expresses a critical view of the French legal system of fighting money laundering and the financing of terrorism. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | commissaires aux<br/>comptes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | obligations de vigilance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | obligation de déclaration<br/>de soupçon |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financement du terrorisme |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TRACFIN |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | blanchiment de capitaux |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | experts-comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | obligation of report |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | money laundering |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financing of terrorism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | chartered<br/>accountants |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | obligation of monitoring |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | statutory auditors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TRACFIN |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue internationale de droit économique | t.XXV | 1 | 2011-03-20 | p. 75-112 | 1010-8831 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-internationale-de-droit-economique-2011-1-page-75?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-internationale-de-droit-economique-2011-1-page-75?lang=fr&redirect-ssocas=7080</a> |
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