Facts
On 28 April 2000, the Police Court of the Canton of Geneva sentenced A., holder of a tax expert diploma, director and main shareholder of the fiduciary company B. SA, to ten days' imprisonment with probation for simple bankruptcy. This decision was confirmed by the Criminal Chamber of the Geneva Court of Justice on 23 October 2000. A. then filed a public law appeal and a nullity appeal before the DFC. B. SA was the auditing body of C. SA from 1991 to the end of 1994. The accounts of C. SA as of 31 May 1993 showed a deficit of CHF 293,468.74. In his audit report of 31 August 1993, A. indicated that the interim balance sheet revealed overindebtedness, so that the judge should be notified in accordance with Art. 725 para. 2 CO. However, the Board of Directors proposed a restructuring plan to the General Meeting of 30 November 1993, which was accepted. This plan provided in particular for the repurchase of the assets and liabilities of C. SA by the company E. SA, represented by A. On 20 December 1994, the General Meeting was informed that the survival of C. SA was now impossible, as E. SA had ceased to pay the scheduled monthly payments. On 8 May 1995, C. SA was declared bankrupt.Considerations
5. a) According to Art. 725 para. 2 CO, if the interim balance sheet submitted for verification by the auditing body shows that the company is overindebted, the Board of Directors shall notify the judge, unless a subordination agreement is concluded. According to Art. 729b para. 2 CO, in the event of manifest overindebtedness, the auditing body shall notify the judge if the Board of Directors fails to do so. The DFC considers that the overindebtedness was manifest in the sense of Art. 729b para. 2 CO as of 31 August 1993, the date on which A. noted the significant…