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Extract of the Classification as defined in Article 1of the Decree of 23 December 2004
Art.1 | The lists of experts, as defined in Article 1 of the Decree of 23 December 2004 as above, are compiled by the Courts of Appeal, in application of the following classification, which is subdivided into branches (e.g.: A, B, etc.), into headings (A.1, etc.), and into specializations (A.1.1.).
In accordance with the provisions of Article 2 of the Law of 29 June 1971, as amended by the law of 11 February 1994, experts are:
Either registered for a probationary period of 2 years.
Or re-registered for 5 years.
D-01 Accounting
D-01.01 Exploitation of all accounting data, Analyses of accounting organisation and systems
D-01.02 Special accounting (consolidated accounts, banking, public sector, insurance)
D-02 Assesment of companies and shares
D-03 Finances
D-03.01 Corporate finance
D-03.02 Financial markets and derivative products
D-03.03 Banking and credit operations
D-03.04 Risk insurance and risks management
D-03.05 International financial operations
D-04 Corporate management
D-04.01 Management analysis
D-04.02 Copyright infringements, unfair competition
D-04.03 Distribution systems: franchising dealership, agents
D-04.04 Market intelligence
D-04.05 Company strategy and general policies
D-05 Social management (social conflicts)
D-06 Fiscal
D-06.01 Personal taxation
D-06.02 Corporate taxation
D-07 Corporate performance analysis
Ad hoc and expert valuation appointments (Art. L.611-3 of the French Commercial Code)
Expert assessments (Art. L.813-1 of the French Commercial Code)
