The law creating the First Employment Contract (Contrat Premiere Embauche or CPE) was passed by parliament as part of a broader bill on equal opportunities.
The CPE says that after the first month employers have to give two weeks' notice for severance of contract, and after six months the notice period is extended to one month.
Of these three, only Enrolled Agents have been subject to the direct oversight of the IRS Office of Professional Responsibility as to their return preparation practice, testing and mandatory Continuing Professional Education (CPE).
Lu Gauthier, whose Boston Tax Institute provides the best tax CPE value in New England if not the world, once remarked that the Tax Reform Act of 1969 cut the value of his LLM in taxation in half.
Now this is an area of French law so different from anything we have here that we're going to ask our guest, Nicole Bacharan, who is a research fellow at the Political Science Faculty of the University of Paris, to first of all just explain what the CPE is.