LE SECRET PROFESSIONNEL DU PROFESSIONNEL DU CHIFFRE
Présentation des faits (1) Un cabinet d'expertises comptables et fiscales fait l'objet d'un contrôle fiscal par l'administration de la Fiscalité des Entreprises et des Revenus (A.F.E.R.). Lors de ce contrôle, les fonctionnaires de l'administration demandent aux experts-comptables de leur remettre les « dossiers clients » afin de pouvoir consulter les contrats et les documents reprenant les prestations effectuées (c'est-à-dire les time-sheets). Les experts-comptables refusent
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