Court-appointed administrators and court-appointed liquidators exercise a strictly regulated liberal profession.

The remuneration of these two professions is subject to tariff of fees fixed by Decree.

Funds managed by professionals are secured by their mandatory deposit at the Caisse des Dépôts et Consignations.

Special business accounting is audited twice a year by an auditor and each office is subject to a thorough audit of its entire activity every three years.