Code of conduct

A Code of conduct governs a mode of exercise of a Profession (professional Deontology) or of an activity for respect of an ethical . It is a whole of right S and Owe S which governs a profession, the control of those which exert it, the relationship between those and their customer S or the public.

Indeed, the deontology (of the Greek deon , - ontos , which should be made, and logos , speech) is the moral science which treats To have S to be filled.

Origin of the term

It is into 1825 that the word “deontology” appears for the first time in French language, in the translation of the work of the utilitarian philosopher English Jeremy Bentham entitled the Essai on the nomenclature and the classification of the principal branches of Art and Science . He writes: “Ethics received the more expressive name of deontology”.

France

The following codes of conduct are in force in the French legal order.

Code of conduct of the agents of municipal police;
Code of conduct of the architects;
Code of conduct of the occupation of auditor;
Code of conduct of the national police force;
Code of conduct of the professionals of the expertise-accountant.

These codes are autonomous, but there also exists, in the new regulatory part of the Public health code, a Code of conduct medical (for the whole of the doctors), a Code of conduct of the dental surgeons, and a code of conduct of the midwives. These codes were not detached from the public health code. There exists also the Code of conduct of the Assistants of Social service, established by the ANAS: National association of the Assistants of Social service.

Code of conduct medical

History of the modifications of the code

May 18th 2005: Publication with the Official journal of the modification of article 85 of the code of conduct (Article R.4127-85 codes SP) in order to facilitate the use by a doctor of several technical plates by allowing the establishment of several places of exercise. Until now the secondary cabinets were strictly framed and authorized that in typical locations. The modifications of the article relate to the concept of one with several distinct sites of exercise. The conditions for application are:

the insufficiency of the offer of care prejudicial to the needs for the patients
the assumption of responsibility requires a particular technical environment and or the coordination of several speakers.

Code of conduct of the national police force

By organizing the national police force, the government allots missions to him, which are currently the following ones:

To ensure the safety of the people, the goods and the institutions.
To control the migratory flux and to fight against the Illegal immigration.
To fight against the organized Criminality, the great delinquency and the Drug.
To protect the country against the external threat and the Terrorism.
To maintain the Law and order.

Code of conduct of the psychologists

The code of conduct of the psychologists was signed by the AEPU ( Association of the teachers of psychology of the universities ), the ANOP ( National association of the professional organizations ) and the SFP ( French company of psychology ) the March 22nd 1996.

This code is a pillar of the exercise of the Psychologie in France. It is advisable however to note that this code is not regulatory. Thus, of the psychologists, although very minority, defend the regulation of another code, known as “Code of conduct of the French psychologists” after having criticized the code of 1996. In spite of this work, only the code of conduct of the psychologists signed by the organizations representative of the psychologists remains consensual, without being sanctioned by French justice.

Code of conduct of the occupation of auditor

See also: Code of conduct of the occupation of auditor

By decree the November 16th 2005 was published.

It in particular was the subject of a recourse in Council of State, whose returned in Assemblée of the dispute the March 24th 2006 was published in the Recueil Lebon. The recourse was relating to the methods of transition from this code of conduct, to know if it applicable to were contratés already signed.

The Council of State rejected different the recourse presented by Deloitte, KPMG, Grant Thornton and Ernst & Young, but estimated that the provisions of the code of conduct could not apply to the mandates in progress without no provision of the decree coming to arrange a transitory mode. Thus in waiting of an intervention of the Chancellery enacting the transitional measures which are essential, the code of conduct applies only to the only mandates of auditors concluded after November 17th, 2005, i.e. the date of the coming into effect of the Code.

Of the April 24th 2006 modified the code of conduct of the occupation of auditor and indicated, as transitional measures:

The auditors which, because of mandates or legal missions held at the date of coming into effect of this decree, is in one of the situations mentioned in articles 17,23,24,25,27,28 and the I and II of article 29 of the code which is annexed there have an expiring time on July 1st, 2006 to put itself in conformity with the provisions of these articles

Nevertheless there remain certain points of the Code of conduct which remain perfectible:

the “ time of viduity ” 2 years during which an auditor cannot accept a mandate after (him or its network) having provided to a customer another service (only that of audit): this provision solidifies the market completely;
obligation for the auditor to be able to justify that its network informs it of the price and nature of the service provideds by this network (and everywhere in the world) at a company of which it audited accounts, or with his/her mother or her daughter (not with his/her sister): this provision is not practically realizable and requires such means that the occupation of auditor is likely to be held in fact that in Bigs;
the definition of “ network ” also carries to confusion, and the various indices of membership of a network which can lead an auditor to be qualified of member of a network in his relations with independent fellow-members, neither are clarified, nor qualified in terms of importance, significance or office plurality: this provision introduces a big risk for nearly 25% of the auditors which is members of professional bodies made up of completely independent cabinets, because there is true that a true professional cannot, nowadays, to remain isolated from its fellow-members and that he must share with them a knowledge to make, experiments and knowledge.
the “ technical associations ” are famous not to be networks, but no positive definition of the words technical association exists in the Code, nor in the Law. This provision introduced tardily into the project of code of conduct, right before its publication, is insufficient in oneself and would deserve to be clarified, in particular by the commission of ethics of the CNCC.

A recourse was planned near European justice to judge its compatibility with recent the 8° European directive on the legal audit of the accounts of the September 29th, 2005 and on the limit with the right on competition inflicted to the only listeners of France compared to their European and Anglo-Saxon fellow-members.

The October 17th, 2007 (Reference: IP/07/1520), the European commission officially required of France to modify its internal rules as regards independence insofar as they relate to the global area networks of cabinets of audit: it estimates that articles 24 and 29, point III, 2°alinéa, of the Code of conduct of the occupation of auditor (D. nº 2005-1412, Nov. 16, 2005) restrict the freedom of performance of service unduly such as it is guaranteed by article 49 of Treaty EC.

Indeed, these articles describe the rules which apply to a series of services, others that of countable audit, likely to be provided in any country by any member of a global area network. According to these rules, the service of these services at the parent company or a subsidiary company of an audited company in France is considered incompatible with the requirements of independence which apply to the auditor French. This presumption not being able to be disputed, the cabinet of audit and his network do not have any means of proving that the independence of one to that is not affected.

The Commission affirms that these rules go well beyond what the Directive of the May 17th, 2006 provides, relative in particular to the statutory audits of the annual accounts and the group accounts (Dir. Parl. and Idiots. THIS n° 2006/43, May 17th, 2006, Article 22, § 2), which establishes a general framework for the independence of the legal controllers of the accounts in the European Union. It estimates in this respect the rules are not proportioned with the objective of the guarantee of independence. Moreover, the provisions of the French code do not take account of the rules which exist in other Member States and which ensure the independence of the foreign listeners.

Consequently, the Commission asks France to modify the Code of conduct and to put it in conformity with the Community legislation. The request of the Commission, which takes the form of a reasoned opinion, 2° stage of the infringement proceedings envisaged in article 226 of treaty EC, will make it possible the Commission to seize the Court of justice of the European Communities, in the absence of satisfactory answer within 2 month.

Code of conduct of the professionals of the expertise-accountant

See also: Code of conduct of the professionals of the expertise-accountant

By decree the September 27th 2007 was published.

It is composed of four parts:

- general duties; - duties towards the customers or the members; - duties of confraternity; - duties towards the order.

In the journalists

In data processing

The United States

The American federal government enacted general rules of ethics, which are the result of a process initiated in the middle of the years 1980. These general rules are the “ federal sentencing guidelines ”. They have a legal authenticity. The codes of conduct must conform to these rules in a logic of conformity (“ compliance ”).

See too

References

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