Jean Saphores turns on his Uzbekistan Email List tablet to talk to us about digital transformation. After the usual projector settings and a round table of participants, the vice-president of the CSOEC, in charge of innovation in the service of law firms, begins his presentation. #The context of the chartered accountant’s profession The profession includes 13,000 firms, 20,300 chartered accountants for nearly 40,000 employees. The great majority of the chartered accountant works in small businesses, that is to say so that he works for 2.5 million businesses in France, mainly very small businesses and SMEs. The profession has a prerogative to

exercise (we no longer speak of a monopoly) and is therefore part of the regulated professions (some of which have been widely talked about during the debates on the Macron law…). The profession is indeed changing: should we speak of a revolution or a digital transition? Accountants, like all professions, face disruption. Or at the risk of minimum disruption. #The dematerialization of the profession of the chartered accountant is engaged… since 1997 Jean Saphores recalls the major stages which triggered this “self-

Digital In Accounting Has Made Great Strides

uberization”: the profession was forced to take the lead in its transformation to prevent it from being dictated by others. First on the regulatory front, Europe has moved the lines from 98. The debates began in 1998 to feed the future European directive called the Services directive (or the Frits Bolkestein directive ), which provides, in summary, that there can be no prerogative over the accounting profession. At the time, accountants saw it as a threat to 75% of their turnover. The profession reacts by making dematerialization


the priority for accountants . Jean Saphores was then mandated by the president of the CSOEC and led a working group in 1999 on “the impact of NICTs on the profession of accountants”. Mechanical counting machine “To remain essential, accountants must take ownership of the Internet and take charge of the dematerialization of their clients. ” The report’s conclusions go beyond the regulatory framework and lay down the principles for changing the profession: The 21 st century will be that of information, Whoever has

The Assets For The Digital Upheavals To Come

the information has the power, The internet is a medium which will bring together the other media. # The digital work of accountants Jean Saphores details the work which the profession then tackled. First, the organization of remote procedures , that is to say the first version of digital procedures. The accountants create EDIFICAS, an association which aims to issue standards to make dematerialization and therefore the exchange of procedures possible. They are benefiting from a government orientation aimed at accelerating

the adoption of the Edifact standard in the administrations in France. Chartered accountants work jointly with Bercy to provide France with standards for dematerialized taxation. They are also working on the emergence of the DUCS . The EDIFICAS standard is also adopted by all the publishers of accounting software. At the same time, the accountants are creating a platform for dematerialized data exchange : . This platform, which in 2016 brought together nearly 10,000 firms for 2.2 million companies, facilitates the transmission of numerous exchanges from accounting firms to banks. It also


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