1. Where have France’s Accountants come from? A short presentation by Carlos Ramirez Department of Accounting and Management Control HEC Paris

2. The French profession as you (maybe) know it 19 303 professionals Founded in 1969 18 570 professionals Founded in 1945… well, actually 1942

3. Why are there two French Professions? Accounting vs auditing: for a very long time, audit and accounting have been two separate things in France Clochemerle: although both institutions have been headed successively by the same men, they have been, until recently, very often at war “Deux fois plus de légions d’honneur…”

4. Why are French accountants so few? Turf battles: an history of exclusion before recognition Sole practice as a model: from the expert in accounting to the expert-comptable Lesser brothers: generally, a lack of or very belated interest from the State in the development of a strong accountancy profession

5. Why have relations between certain (Anglo-American) firms and French professional institutions been at times uneasy? Worlds apart: a presence in France that dates back a long time but a more recent interest in the French market for professional services Wars of attrition: from confronting the invaders to developping an alternative professional model Winners take all: inner workings of the domination of the Big 4 firms on the French profession

6. Why is it interesting to study the history of French accountants? An attempt at filling a gap in sociological and historical knowledge A better understanding of what cultural differences mean A global perspective: from comparison to confrontation