Gemeenschappelijke normen voor vertrouwensberoepen: Tuchtrechtelijke uitspraken over de tuchtnormen voor accountants, advocaten en artsen

Onderzoeksoutput: Thesis fully internal (DIV)

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Accountants (both chartered accountants (registeraccountants) and accounting-consultants (accountants-administratieconsulenten)), lawyers (advocaten) and doctors (artsen) all have their own disciplinary norms and procedures. These three professional groups have more in common than one may think. The first element that binds these professionals is that they are all so-called ‘trusted professions’ (vertrouwensberoepen). These trusted professions share a few important characteristics. The second element they have in common is that the disciplinary law for each of these professions is based on statutory legislation. The acts on these professions intend to protect and ensure the quality of the performance of professionals and to remove professionals that are unable (or unwilling) to meet the standard. The legislator has recognised that each of these professions serve heavy-weighing general interests that cannot be secured in another, leaner way.

The research question of this study is whether common norms for trusted professions can be derived from the assessment frameworks used by the disciplinary boards for accountants, lawyers and doctors when assessing complaints against these professionals. This question is inspired by the observation that the different disciplinary boards deal with the same legal questions. For example: When does an intimate relationship with the client harm the independence of the professional? Under what circumstances can a professional be held responsible for mistakes made by employees?
On the basis of the similarities in the assessment frameworks, I have identified five common norms for trusted professions: professional autonomy and professional judgment, the careful handling of the client’s interests, technical quality, confidentiality and careful handling of confidential information, and professional conduct.
Originele taal-2Dutch
KwalificatieDoctor of Philosophy
Toekennende instantie
  • Rijksuniversiteit Groningen
  • de Graaf, Kars, Supervisor
  • Jans, Jan, Supervisor
Datum van toekenning24-jan.-2019
Plaats van publicatie[Groningen]
StatusPublished - 2019

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