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Ethix

Member Area
Naming for Estimated statement of accounts


1. PREREQUISITE

Before starting the procedure, the Work’s Council (or some representative members) has to contact us to introduce themselves and point out the aims of the process. Indeed, it is advised to specify together the content, the directions, the aims as well as the special attempts and worrying of the Work’s Council.


2. MENTION IN THE AGENDA OF THE WORK'S COUNCIL MEETING

The naming of a Chartered Accountant must be mentioned in the agenda of the Work’s Council meeting because they have to give their approval.
For instance: Point of the agenda: "naming procedure and approval of a Chartered Accountant in charge of assistance in the analysis of the Estimated accounts of the next budgetary year, as mentioned in the French Labour Code, L2325-35 article."

Nota: Most of the time, it will be advisable that the assistance concerns either the Annual statement of accounts (budgetary year) and the Estimated statement of accounts (next budgetary year). In this case, the minutes should include both: “analysis of the Annual statement of accounts of the budgetary year and Estimated statement of accounts for the next budgetary year".



3. NAMING DURING THE PLENARY MEETING OF THE WORK'S COUNCIL

During the plenary meeting, the Work’s Council discusses and approves 2 decisions on:
  • the call for a Chartered Accountant as mentioned in the French Labour Code L2325-35 article; 
  • the choice of a Chartered Accountant and the directions of its work.
     

    These discussions are restored as a decision in the minutes of the meeting.

    For instance:
  • Decision 1  "The Work’s Council decides to be assisted by a Chartered Accountant for the analysis of the estimated statement of accounts of the next budgetary year."

    This decision is approved by the majority of votes.

    In the case mentioned above, the minutes should include both: “analysis of the Annual statement of accounts of the budgetary year and Estimated statement of accounts for the following budgetary year."

  • Decision 2: "The Work’s Council names ETHIX to assist them in the analysis of the Annual statement of accounts. During the period of assistance, the Chartered Accountant of the Work’s Council will work in particular on the following points:
    - ..."

    This decision is approved by the majority of votes.

    In the case mentioned above, the minutes should include both: “analysis of the Annual statement of accounts of the budgetary year and Estimated statement of accounts for the next budgetary year."




    4. START OF THE ASSISTANCE

    The secretary must inform us about our naming and forward us the extract of the minutes of the corresponding meeting, as soon as it is available. After reception of the naming, we send 2 letters:
    • one letter of commitments to the Works’ Council secretary, including the layout of the work planning, the content, and the stages of the assistance, as well as estimated costs; 
    • one letter to the Work’s Council President, asking for people we have to meet and the first necessary documents.

    The sending of the letter of commitments is the official start of our work. Then, the operational process could begin.



    5. ASSISTANCE STAGES

    We are used to keeping the representatives informed and consulting them as much as necessary through regular contacts. We can restore our analysis to them through written and spoken means (summarization report and further documents) in order they take it as their own.
    Then, our report is presented during the plenary meeting with the Chartered Accountant.
    Our point of view is that the discussions must essentially be driven by the Board and the representatives.

    > Please read section Legal framework for Estimated statement of accounts

    > Please read section Fields of expertise Estimated statement of accounts.

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