{"id":749,"date":"2020-08-04T08:13:49","date_gmt":"2020-08-04T08:13:49","guid":{"rendered":"https:\/\/amstelseine.com\/?p=749"},"modified":"2020-08-04T08:17:25","modified_gmt":"2020-08-04T08:17:25","slug":"obligations-entreprises-francaises","status":"publish","type":"post","link":"https:\/\/amstelseine.com\/fr\/nouvelles\/obligations-entreprises-francaises\/","title":{"rendered":"Commissariat aux comptes: quelles sont aujourd\u2019hui les obligations des entreprises fran\u00e7aises\u00a0?"},"content":{"rendered":"

La loi PACTE (Plan d’Action pour la Croissance et la Transformation des Entreprises<\/i><\/span>) du 11 Avril 2019 a simplifi\u00e9 les obligations des entreprises fran\u00e7aises en mati\u00e8re de commissariat aux comptes. Les nouvelles r\u00e8gles rev\u00eatent une importance particuli\u00e8re \u00e0 l\u2019occasion de l\u2019approbation des comptes des soci\u00e9t\u00e9s fran\u00e7aises.<\/p>\n

Seuils d\u2019intervention<\/span><\/h2>\n

Seules les soci\u00e9t\u00e9s commerciales qui d\u00e9passent deux des trois seuils d\u2019intervention obligatoire d\u2019un commissaire aux comptes (savoir (i) 8 millions d\u2019euros de chiffre d\u2019affaires, (ii) 4 millions d\u2019euros de bilan et (iii) 50 salari\u00e9s) doivent d\u00e9signer un commissaire aux comptes.<\/p>\n

Groupes de soci\u00e9t\u00e9s<\/span><\/h2>\n

Dans les groupes de soci\u00e9t\u00e9s,<\/p>\n

    \n
  • les soci\u00e9t\u00e9s qui sont \u00e0 la t\u00eate du groupe devront d\u00e9signer un commissaire aux comptes si deux desdits seuils d\u2019intervention sont d\u00e9pass\u00e9s conjointement par les soci\u00e9t\u00e9s du groupe\u00a0; et<\/li>\n
  • les soci\u00e9t\u00e9s contr\u00f4l\u00e9es par la soci\u00e9t\u00e9 t\u00eate-de-groupe devront d\u00e9signer un commissaire aux comptes si elles d\u00e9passent deux des trois seuils suivants\u00a0: (i) 4 millions d\u2019euros de chiffre d\u2019affaires, (ii) 2 millions d\u2019euros de bilan et (iii) 25 salari\u00e9s.<\/li>\n<\/ul>\n

    Ces seuils d\u2019intervention r\u00e9duits ne devraient \u00e0 notre avis \u00eatre appliqu\u00e9s qu\u2019aux seules filiales de soci\u00e9t\u00e9s fran\u00e7aises, elles-m\u00eames tenues de nommer un Commissaire aux Comptes parce qu\u2019elles forment, avec les soci\u00e9t\u00e9s qu\u2019elles contr\u00f4lent, un groupe qui exc\u00e8de les seuls d\u2019intervention sur une base consolid\u00e9e.<\/p>\n

    La loi n\u2019est cependant pas pr\u00e9cise \u00e0 cet \u00e9gard et cette interpr\u00e9tation n\u2019est pas celle qui est relay\u00e9e par la Compagnie Nationale des Commissaires aux Comptes. Toutefois, appliquer les seuils d\u2019intervention r\u00e9duits aux filiales de soci\u00e9t\u00e9s \u00e9trang\u00e8res reviendrait \u00e0 imposer la nomination d\u2019un Commissaire aux Comptes dans des situations o\u00f9 cette nomination n\u2019aurait pas \u00e9t\u00e9 requise avant l\u2019entr\u00e9e en vigueur de la Loi PACTE et serait donc contraire \u00e0 l\u2019esprit de la loi et au but recherch\u00e9.<\/p>\n

    Dur\u00e9e de mandat limit\u00e9e<\/span><\/h2>\n

    La dur\u00e9e du mandat d\u2019un Commissaire aux Comptes est g\u00e9n\u00e9ralement de six ans. Cependant, en cas de nomination d\u2019un Commissaire aux Comptes dans le cadre d\u2019un groupe de soci\u00e9t\u00e9s ou de nomination volontaire, le mandat pourra \u00eatre limit\u00e9 \u00e0 trois exercices et s\u2019exercer de fa\u00e7on simplifi\u00e9e (r\u00e8gles d\u2019audit sp\u00e9cifiques pour les \u00ab\u00a0petites entreprises\u00a0\u00bb).<\/p>\n

    Dispense de nomination<\/span><\/h2>\n

    Les soci\u00e9t\u00e9s sont dispens\u00e9es de (re)nommer un Commissaire aux Comptes lorsqu\u2019elles ne d\u00e9passent pas, au cours des deux exercices pr\u00e9c\u00e9dents, deux des trois seuils d\u2019intervention obligatoire.<\/span><\/p>\n

    Nomination aux termes des statuts<\/span><\/h2>\n

    Lorsque les statuts pr\u00e9voient la nomination d\u2019un Commissaire aux Comptes sans faire r\u00e9f\u00e9rence aux conditions de nomination l\u00e9gales, celle-ci est requise m\u00eame si les seuils d\u2019intervention pr\u00e9vus par la loi ne sont pas d\u00e9pass\u00e9s.<\/span><\/p>\n

    De la m\u00eame fa\u00e7on, la nomination d\u2019un Commissaire aux Comptes suppl\u00e9ant n\u2019est plus exig\u00e9e depuis la Loi Sapin II de D\u00e9cembre 2016, \u00e0 moins que le Commissaire aux Comptes titulaire ne soit une personne physique ou une soci\u00e9t\u00e9 unipersonnelle. Cependant, la nomination d\u2019un Commissaire aux Comptes suppl\u00e9ant s\u2019imposera si les statuts la pr\u00e9voient sans faire r\u00e9f\u00e9rence aux conditions de nomination l\u00e9gales.<\/span><\/p>\n

    Dans ce domaine comme dans beaucoup d\u2019autres, il convient donc d\u2019attacher une importance particuli\u00e8re \u00e0 la r\u00e9daction des statuts. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    La loi PACTE (Plan d’Action pour la Croissance et la Transformation des Entreprises) du 11 Avril 2019 a simplifi\u00e9 les obligations des entreprises fran\u00e7aises en mati\u00e8re de commissariat aux comptes. Les nouvelles r\u00e8gles rev\u00eatent une importance particuli\u00e8re \u00e0 l\u2019occasion de l\u2019approbation des comptes des soci\u00e9t\u00e9s fran\u00e7aises. Seuils d\u2019intervention Seules les soci\u00e9t\u00e9s commerciales qui d\u00e9passent deux […]<\/p>\n","protected":false},"author":7,"featured_media":745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nouvelles"],"acf":[],"yoast_head":"\nCommissariat aux comptes: quelles sont aujourd\u2019hui les obligations des entreprises fran\u00e7aises\u00a0? - Amstel & Seine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amstelseine.com\/fr\/nouvelles\/obligations-entreprises-francaises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissariat aux comptes: quelles sont aujourd\u2019hui les obligations des entreprises fran\u00e7aises\u00a0? - Amstel & Seine\" \/>\n<meta property=\"og:description\" content=\"La loi PACTE (Plan d’Action pour la Croissance et la Transformation des Entreprises) du 11 Avril 2019 a simplifi\u00e9 les obligations des entreprises fran\u00e7aises en mati\u00e8re de commissariat aux comptes. 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