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Viguié-Bilodeau, Mélanie

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Viguié-Bilodeau

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Mélanie

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Faculté de droit, Université Laval

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ncf11853857

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  • PublicationAccès libre
    Les nouvelles formes juridiques d'entreprise offertes aux professionnels québécois : incidences de la responsabilité limitée et de la multidisciplinarité entre comptables agréés et avocats
    (2006) Viguié-Bilodeau, Mélanie; Crête, Raymonde
    This paper discusses professional and civil liability regimes governing Québec's chartered accountants, regarding both the new business forms available to professionals since the reform of 2001 and the multidisciplinary practices phenomenon between chartered accountants and lawyers. Following a socio-historical portrait of the dawn and evolution of the accounting profession, the author presents the changes sustained by the profession that started in the seventies. These changes are the rationale underlying many legislative reforms in Western countries, allowing professionals to deliver their services to the public through business forms that permit a limited liability of non-at-fault partners. Since 2001, the Québec legislator authorises professionals to carry out their businesses through limited-liability partnerships (L.L.P.) and professional corporations. The use of these business forms generates outcomes that go beyond the field of professional law. The author studies three areas of these outcomes, the patrimonial, the organizational and the ethical ones, regarding both contractual and legal obligations of professionals and their firms. The author shows that the availability of limited liability and multidisciplinary practices notions is a milestone within the evolution of Quebec's professional domain, because of the novelty of these notions, as well as because of the interactions between these and several existing notions of civil law. After having explained these interactions, when a normative conflict arises, the author suggests interpretation to resolve it, with the aim of maintaining coherence between the new rules of professional law and existing notions of civil law.