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Accounting firms: when the chartered accountant's right-hand person abuses their authority

Published on October 8, 2026 · 6 min read

In many firms, the chartered accountant hands part of the management to a right-hand person. When that trust becomes unchecked power, problems follow: applications rejected, staff put under pressure, information distorted. What the law says, the consequences for the firm and the solutions.

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This article provides general information and does not constitute legal advice. Laws change: always check the version in force on the official websites listed at the bottom of the page.

A useful role, a risky position

A chartered accountant cannot do everything alone. Between clients, tax deadlines and file supervision, they often rely on a right-hand person: an engagement manager, a senior associate or a department head. This role is valuable. It links the accountant and the team, organises the work and handles day-to-day issues.

The problem starts when the right-hand person forgets that their authority is delegated, not their own. They end up behaving as if they owned the firm.

Signs of a right-hand person abusing their power

They screen out the strongest applications

The firm is hiring. The right-hand person sorts the CVs before passing them on. The most experienced or best-qualified profiles never reach the accountant's desk, the reason is never written down, but it is real: fear that a more competent candidate will arrive and threaten their position.

The result: the firm misses out on talent it needs, simply to protect one person's position.

They rule with "the accountant authorised me"

"I have the authority to run everything here. The accountant allows me to."

This sentence is used to shut down any discussion, staff no longer dare to ask questions or report problems directly to the accountant. Thankless tasks always go to the same people, comments are humiliating and the pressure never lets up.

They filter and distort information

This is the most serious point, the right-hand person is often the only channel between the team and the accountant, they can portray a colleague in a bad light, out of personal dislike, or precisely because they see a potential in that colleague that makes them uncomfortable. A promising employee becomes "unreliable", "slow" or "difficult", without the accountant ever checking for themselves.

What the law says

Delegation of authority has limits

Under French law, an employer can delegate part of their powers to an employee. According to the case law of the French Supreme Court (Cour de cassation), the delegation must be precise and limited, and the delegate must have the necessary competence, authority and resources. The employer cannot delegate all of their powers and must keep overseeing how the delegation is used.

In other words, the right-hand person never acts in their own name. They act on behalf of the accountant, who remains responsible.

The chartered accountant remains responsible for the team

The French profession's code of ethics (Decree no. 2012-432 of 30 March 2012) holds chartered accountants responsible for the competence of their staff, even when delegating an engagement, the accountant keeps responsibility for it and must organise appropriate supervision. An accountant who only knows their team through one person is therefore taking a professional risk.

Repeated pressure: the risk of moral harassment

A curt remark is not harassment. However, repeated conduct whose purpose or effect is to degrade an employee's working conditions can constitute moral harassment (Article L1152-1 of the French Labour Code). The person responsible may face disciplinary action (Article L1152-5), and the employer must take all necessary steps to prevent such conduct (Article L1152-4). Employees who report such conduct in good faith are protected (Article L1152-2).

False information: a possible criminal offence

Reporting to an employer an accusation that one knows to be wholly or partly false, against a specific person and likely to lead to a sanction, can constitute malicious false accusation ("dénonciation calomnieuse", Article 226-10 of the French Criminal Code). The penalty is up to five years' imprisonment and a €45,000 fine. Not every unfair criticism falls under this offence, since it must be shown that the author knew the facts were false. But the risk is real.

Consequences for the firm

The benefit of direct contact between the accountant and staff

The best protection against these abuses is simple: the chartered accountant must know their team personally.

Knowing everyone's real level

By talking directly with staff, reviewing their files and listening to their questions, the accountant forms their own opinion, they no longer depend on one person's view to know who is competent, who is progressing and who needs help.

Simple tools

  1. Regular one-to-one meetings held by the accountant personally. In France, a professional review meeting is mandatory every two years (Article L6315-1 of the French Labour Code).
  2. A genuine open door: every employee must be able to approach the accountant without necessarily going through the right-hand person.
  3. Shared recruitment: the accountant receives all applications, or at least a complete list, and takes part in interviews for key positions.
  4. Written, objective evaluation criteria known to all: deadlines, file quality, client satisfaction.
  5. A written, clearly defined delegation, stating what the right-hand person can decide alone and what remains the accountant's decision.

A firm where everyone has their place

When the accountant keeps this direct link, nobody depends on the goodwill of a single intermediary, the right-hand person returns to their real role: a support, not a filter. Staff are judged on their work, not on their relationship with one person, and the firm keeps its talent instead of quietly losing it.

Conclusion

A competent right-hand person is an asset for an accounting firm. A right-hand person who confuses trust with ownership is a danger, for the teams and for the accountant. Delegating does not mean giving up control: a chartered accountant who stays in touch with every member of staff protects the firm, its clients and their own professional responsibility.

Sources

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