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legal entity accountant

French translation: Comptable (auprès des) Personnes Morales


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English term or phrase:legal entity accountant
French translation:Comptable (auprès des) Personnes Morales
Entered by: Albert Golub
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18:10 May 28, 2001
English to French translations [PRO]
English term or phrase: legal entity accountant
He is responsible for closing all legal entity books
Comptable (auprès des) Personnes Morales
granddictionnaire pour "legal entity"
bonne chance
Selected response from:

Albert Golub
Local time: 17:11
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4 KudoZ points were awarded for this answer


Summary of answers provided
nasecrétaire général, secrétaire exécutif, secrétaire exécutif général
Nikki Scott-Despaigne
naComptable (auprès des) Personnes MoralesAlbert Golub



2 hrs
Comptable (auprès des) Personnes Morales

granddictionnaire pour "legal entity"
bonne chance

Albert Golub
Local time: 17:11
Native speaker of: French
PRO pts in pair: 2094
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9 hrs
secrétaire général, secrétaire exécutif, secrétaire exécutif général

I have never ever heard of this term and a web search failed to produce a satisfactory result.

Perhaps you have no choice but to say : "the accountant in charge of ...."

But I was wondering whether it might not be the same thing as a company secretary under English law (cf. Companies Acts)? Is thins the same as saying "secrétaire général" of a company in French? Here is a lengthy description of what a Company Secretary does. See if it matches.

Company Secretary : officer of a company who has the authority in administrative rather than management matters. He may also be a director (but not the sole director). All limited companies must have a Company Secretary and there are specific requirements as to qualifications for those who are Company Secretaries in Public Limited Companies (PLC).

Role and duties of a company secretary
1. Does every company need a secretary?
Yes. Section 283(1) of the Act says every company must have a secretary. Section 283(2) states that a sole director cannot also be the secretary.
2. Does a company secretary need any qualifications?
The company secretary of a public limited company needs to be qualified as explained below. The company secretary of a private limited company needs no formal qualifications.
Section 286 of the Act (qualifications of company secretaries) says that the directors of a public limited company must make sure, as far as reasonably possible, that the secretary, or each joint secretary, is a person who appears to them to have the proper knowledge and experience to carry out the functions of company secretary. In addition, the secretary must also be a person who:
· is a member of any of the following bodies:
the Institute of Chartered Accountants in England and Wales;
the Institute of Chartered Accountants in Scotland:
the Institute of Chartered Accountants in Ireland;
the Chartered Association of Certified Accountants;
the Institute of Chartered Secretaries and Administrators;
the Chartered Institute of Management Accountants;
the Chartered Institute of Public Finance and Accounting; or
· held the office of secretary (or assistant or deputy secretary) of the company on 22 December 1980; or
· held the office of company secretary of a company (except a private company) for at least 3 out of the 5 years immediately before his or her appointment as secretary; or
· is a barrister, advocate or solicitor called or admitted in any part of the UK; or
· is a person who appears to the directors to be capable of carrying out the functions of company secretary, because he or she holds, or has held, any other similar position or is a member of any other body.
3. What are the duties of a company secretary?
They are not specified by the Act, but are usually contained in an employment contract.
Special duties
As the secretary is an officer of the company under section 744 of the Act, they may be criminally liable for defaults committed by the company. For example failure to file - in the time allowed - any change in the details of the company's directors and secretary, and the company's annual return.
The secretary may also have to make out a statement of the company's affairs if an administrative receiver or a provisional liquidator is appointed, or if a winding-up order is made. (Sections 47 (Section 66 for Scotland) and 131 of the Insolvency Act 1986.)
Other duties
The company secretary usually undertakes the following duties:
(a) Maintaining the statutory registers. These are:
· the register of members (section 352);
· the register of directors and secretaries (section 288);
· the register of directors' interests (section 325);
· the register of charges (section 407 or 422 for Scottish companies); and
· for public companies only, the register of interests in shares (section 211).
(b) Ensuring that statutory forms are filed promptly. You cannot simply send a letter to notify the Registrar that you wish to change the situation of the company's registered office or that changes have occurred among directors or secretaries or their particulars. You should normally use forms 287 and 288a, b or c as appropriate. You may also use the annual return Form 363s in some circumstances if the return is due at the convenient time. Changes of directors' and secretaries' details must be notified within 14 days. There are many other forms that need to be delivered to the Registrar. See Chapter 4, 'What you have to send to Companies House', for more information.
(c) Providing members and auditors with notice of meetings. You must give them 21 days written notice of an annual general meeting. You must give them 14 days written notice of a meeting which is neither an annual general meeting or a meeting to pass a special resolution. If you are the secretary of an unlimited company, the written notice required is 7 days.
(d) Sending the Registrar copies of resolutions and agreements. You must send him copies of every resolution or agreement to which section 380 applies, for example special and extraordinary resolutions, within 15 days of them being passed.
(e) Supplying a copy of the accounts to every member of the company, every debenture holder and every person who is entitled to receive notice of general meetings - also copies demanded by anyone under section 239 of the Act. You must send accounts at least 21 days before a meeting at which they are to be laid - see section 238 of the Act.
(f) Keeping, or arranging for the keeping, of minutes of directors' meetings and general meetings.
(g) Ensuring that people entitled to do so, can inspect company records. For example, members of the company and members of the public are entitled to a copy of the company's register of members, and members of the company are entitled to inspect the minutes of its general meetings and to have copies of these minutes.
(h) Custody and use of the company seal. Companies no longer need to have a company seal but if they do, the secretary is usually responsible for its custody and use. (Company seals can be bought from legal stationers and company formation agents.)

appellation d'emploi 2 / 4

executive secretary secrétaire général n. m.Terme(s) à éviter.secrétaire exécutif

Déf. :Employé permanent responsable de l'organisation et de l'exploitation d'une association ou d'un organisme.
Note :L'appellation « secrétaire exécutif » - au même titre que « adjoint exécutif », « vice-président exécutif » - est souvent critiquée en raison de l'emploi adjectival de « exécutif ». Cette critique semble fondée puisque « exécutif », en tant qu'adjectif, signifie, à l'exclusion de tout autre sens, « relatif à l'exécution des lois ». Alors que le terme anglais « executive » a connu une nette extension de sens qualifiant « à peu près quiconque met en oeuvre une autorité (...) particulièrement dans le monde des affaires », l'adjectif « exécutif », en français, n'appartient encore qu'au vocabulaire politique.

Nikki Scott-Despaigne
Local time: 17:11
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 882
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