Les réponses des Hommes de Vichy face à l’absence de réglementations des comptabilités et des filiales : le Projet de plan comptable (1942) et la loi du 4 mars 1943

The aim of this paper is to shed light on the role of legislators in the establishment of mechanisms to regulate accounting and relationships between parent company and subsidiaries in France in the 1930s and during the period of Occupation (1940-1945). Did the legislator tried to regulate group of firms? Has he sought to put in place accounting regulations to clean up business practices? The review of proposed legislation to regulate the accounts shows that no significant progress will be achieved. Furthermore, while some lawyers are calling for a general regulation of subsidiaries to support the development of corporate groups, nothing will be done in this direction in the inter-war period. It finally the Government of Vichy who try to find solutions by dedicating developments concerning shareholdings and subsidiaries in the French Plan comptable (1942) and limiting reciprocal shareholdings in companies with Art. 8 of the law of March 4, 1943.