A business is suing her accountant. It complains that it did not alert the appellant to unpaid debts and excessively lengthy settlement periods which led to the business’s tax adjustment.

The Court of Appeal rejects the requests. In its view, the task of the public accountant does not include the obligation to alert managers to the credits or assets not repaid, the necessary customer reminders and the payment periods.

The Court of Cassation confirms the position of the Court of Appeal and holds that the public accountant was not obliged to alert the managers on the management of the unpaid amounts since his mission here was mainly limited to the keeping of the accounts. The scope of the accountant's work thus depends on the scope of his mission.