Ethix - Fields of expertise

Fields of expertise

Annual statement of accounts

Once a year, the Work’s Council (or the Central Work’s Council, the Group Committee or the European Work’s Council) can be assisted by a Chartered Accountant to analyse their company’s annual statement of accounts.

The scope of this process is wide: all economical, financial and social issues (French Labour Code, L2325-36 article). Its goal is clearly specified: the cleverness of accounts and the analysis of the company situation.

The process allowing the analysis of annual statement of accounts is the best tool to be used by the Work’s Council in its economical functions.

Estimated statement of accounts

The law of the 1st March 1984 about “the prevention of difficulties in companies” requires that they have to create estimated statements (depending on specified categories).

Besides, the L2323-10 article of the French Labour Code requires that the Board must give these documents to Work’s Councils.

Warning notice of the Work’s Council

The warning notice of the Work’s Council allows to take the initiative. Nevertheless, this procedure has to be processed only advisedly. Indeed, if it is not the case, it can turn against the company and its employees.

Even more than in other cases, we advise you to contact us before processing such procedure in order to study together its opportunity and its conditions.

Protection Plan of Employment (PPE)

During the same period of 30 days, if the company plans to dismiss 10 employees or more for economical reasons, the Work’s Council can be helped by a Chartered Accountant (L2325-35, L1233-34 and L1233-61 articles of the French Labour Code).

In this way, the Work’s Council must name a Chartered Accountant during the first meeting related to the process of consultation.

Checking the calculation of profit-sharing

The remuneration package includes more and more incentives (bonus, profit-sharing). But either the calculation or the process, it is often difficult to understand for most of employees. So, they must:

decipher the calculation,
check their good use.

Specific fields of expertise

Specific situations included in the French Labour Code, allow the Work’s Council to benefit the assistance of a Chartered Accountant. In particular, that is the case when companies are merging.

In such context, as when they are facing the implementation of a new organization project, the assistance of an Expert helps the Staff Representatives to understand more easily the information given by the Board.

Other fields of expertise

The Work’s Council or its authorities (Committee of Health, Security and Labour Conditions, Economical Committee, for instance) may be in front of separate problems from those usually managed by the Chartered Accountant of Work’s Council.