Logo-Cour-de-cassation-HQ.png Mikaël OUANICHE, Chairman of OCA is registered on the list of Experts held by the French Supreme court.


He is also registered as Judicial Expert at the Paris Court of Appeals.


As such, he is regularly appointed by civil, commercial and criminal courts to investigate and/or assess accounts and finances.

fr-par-caa Mikaël OUANICHE is registered on the list of Experts with the Paris administrative Court of Appeals.
sans-titre Mikaël OUANICHE is registered on the list of Experts with the Versailles administrative Court of Appeals.


Mikaël OUANICHE is registered on the list of experts with the International Criminal Court




Integrity, impartiality, competence, independence, camaraderie and discretion are the six fundamental principles of the External Auditor’s code of conduct


As chartered accountants, OCA meets the highest standards of quality and ethics.

  • Absolute respect for professional confidentiality (art. 226-13 of the criminal code).
  • Strict application of a professional code of ethics (Decree No. 2007-1387, September 27, 2007) specifying, in particular, the obligations of the liberal professional towards their clients (art. 15-20 of the Ethis Code).
  • Insuring the certified accountant with professional liability insurance adapted to the context of their professional activities (art. 17 of ruling no. 45-2138, September 19, 1945).


OCA is a member of the ACIFTE (Finance Investment and Business Succession Analysists and Consultants).


The ACIFTE is an AMF (Financial Markets Authority) approved association and oversees the compliance and activities of its members.




OCA is a member of the French Arbitration Committee (Comité français de l'arbitrage). This committee’s purpose is the study, development and improvement of arbitration.


Since 1955 the committee has published the Arbitration Review (la Revue de l’arbitrage).


OCA’s partners are members of the SFAF (French Financial Analysists Organization) and are required by law to serve the best interest of their clients with objectivity, loyalty and equity.


OCA’s partners are members of the SFEV (French Organization of Appraisers) which encourages the promotion and recognition of the best financial evaluation practices by authorities and law makers.



OCA’s partners are members of AFA (Association for Arbitration) an independent arbitration and mediation institution which offers the possibility of resolving commercial or professional, national or international disputes safely and in complete neutrality.


OCA is a member of the Institute for Business (Institut de l'Entreprise), a think tank with the purpose of promoting the role of businesses, both economically and socially. It’s 130 members include big businesses from both the public and private sector, trade associations, consular organizations, academic institutions, associations etc.


OCA is a founding member of the Association of Professionals of the Economic & Financial Litigation ( APCEF ) . The APCEF is a legal think tank turned to the sharing of experience between professionals of economic and financial litigation.


Composed of Judges, Lawyers , Experts , Academics and Legal directors, it aims to promote reflexion on best professional practices.


Last update : 01/01/2023