The paper proposes a contribution to the discussion on the concept of civil society, based on the case of professionnal syndicates in Egypt, and more specifically the example of the accountancy profession. Although generally seen as corporatist organisations, these syndicates have witnessed forms of contest that were considered by many as an expression of the new Egyptian civil society. Through this case, is discussed the concept of corporatism, as well as the transformations in middle class syndicalism and forms of resistance to some of the effects of neo liberal policies.
