TERMIUM Plus®

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DROIT SECRET PROFESSIONNEL COMPTABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-01-15

English

Subject field(s)
  • Accounting
  • Law of Evidence

French

Domaine(s)
  • Comptabilité
  • Droit de la preuve
DEF

Protection accordée au client contre la divulgation non autorisée d'informations soumises au professionnel comptable ou établies par lui.

OBS

L'étendue de la protection peut varier considérablement d'un espace juridique à l'autre. Dans certains pays, les tribunaux ne reconnaissent pas le secret professionnel de l'expert-comptable dans le cadre de dépositions judiciaires.

OBS

Selon le contexte, on peut parler du secret professionnel du vérificateur, du commissaire aux comptes ou du réviseur d'entreprise.

Spanish

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