{"id":12199,"date":"2025-06-11T00:00:00","date_gmt":"2025-06-10T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/expertise-comptable-et-assurance-professionnelle-quelques-precisions\/"},"modified":"2025-06-11T00:00:00","modified_gmt":"2025-06-10T22:00:00","slug":"expertise-comptable-et-assurance-professionnelle-quelques-precisions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/expertise-comptable-et-assurance-professionnelle-quelques-precisions\/","title":{"rendered":"Expertise comptable et assurance professionnelle : quelques pr\u00e9cisions"},"content":{"rendered":"<p>L\u2019exercice de l\u2019activit\u00e9 d\u2019expertise comptable doit \u00eatre couverte par une assurance professionnelle. Le Gouvernement a apport\u00e9 quelques pr\u00e9cisions sur cette obligation afin de s\u00e9curiser la couverture des professionnels et d\u2019en faciliter les contr\u00f4les. Quelles sont ces nouveaut\u00e9s ?<\/p>\n<h2>Assurance professionnelle : s\u00e9curiser et contr\u00f4ler<\/h2>\n<p>Pour rappel, doivent justifier d\u2019un contrat d\u2019assurance professionnelle :<\/p>\n<ul>\n<li>les experts-comptables ;<\/li>\n<li>les soci\u00e9t\u00e9s d&#8217;expertise comptable ;<\/li>\n<li>les succursales ;<\/li>\n<li>les associations de gestion et de comptabilit\u00e9 ;<\/li>\n<li>les salari\u00e9s d\u2019un centre de gestion agr\u00e9\u00e9e et habilit\u00e9 ayant \u00e9t\u00e9 autoris\u00e9s \u00e0 exercer en tout ou partie la profession ;<\/li>\n<li>les professionnels ayant \u00e9t\u00e9 autoris\u00e9s \u00e0 exercer partiellement l&#8217;activit\u00e9 d&#8217;expertise comptable.<\/li>\n<\/ul>\n<p>\u00c0 partir du 1er juillet 2025, le contrat d\u2019assurance souscrit par une structure d&#8217;exercice professionnel devra garantir, pour les travaux et les activit\u00e9s r\u00e9alis\u00e9s pour son nom et pour son compte, ses propres risques et les risques personnels :<\/p>\n<ul>\n<li>de l&#8217;expert-comptable ;<\/li>\n<li>du salari\u00e9 d\u2019un centre de gestion agr\u00e9\u00e9e et habilit\u00e9 ayant \u00e9t\u00e9 autoris\u00e9s \u00e0 exercer en tout ou partie la profession ;<\/li>\n<li>du professionnel ayant \u00e9t\u00e9 autoris\u00e9s \u00e0 exercer partiellement l&#8217;activit\u00e9 d&#8217;expertise comptable.<\/li>\n<\/ul>\n<p>Cette obligation est applicable \u00e0 toutes les structures, peu importe leur statut (soci\u00e9t\u00e9, association, etc.).<\/p>\n<p>Afin d\u2019am\u00e9liorer le contr\u00f4le de cette obligation d\u2019assurance, les structures d&#8217;exercice professionnel devront fournir chaque ann\u00e9e une attestation \u00e0 leur nom, avec en annexe la liste de leurs \u00e9ventuels \u00e9tablissements secondaires.<\/p>\n<p>Cette attestation devra indiquer :<\/p>\n<ul>\n<li>les r\u00e9f\u00e9rences de l&#8217;organisme d&#8217;assurance ;<\/li>\n<li>des \u00e9l\u00e9ments relatifs \u00e0 la structure d\u2019expertise comptable, \u00e0 savoir son num\u00e9ro SIREN, sa raison ou d\u00e9nomination sociale, l\u2019adresse de son si\u00e8ge social et le conseil r\u00e9gional de l&#8217;ordre de son si\u00e8ge social ;<\/li>\n<li>le num\u00e9ro de contrat d\u2019assurance et la p\u00e9riode couverte ;<\/li>\n<li>le num\u00e9ro SIRET des \u00e9tablissements secondaires le cas \u00e9ch\u00e9ant.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051676162\" target=\"_blank\">D\u00e9cret no 2025-483 du 30 mai 2025 modifiant le d\u00e9cret no 2012-432 du 30 mars 2012 relatif \u00e0 l&#8217;exercice de l&#8217;activit\u00e9 d&#8217;expertise comptable<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/expertise-comptable-et-assurance-professionnelle-quelques-precisions\" target=\"_blank\">Expertise comptable et assurance professionnelle : quelques pr\u00e9cisions <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_assuranceproexcomptable.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019exercice de l\u2019activit\u00e9 d\u2019expertise comptable doit \u00eatre couverte par une assurance professionnelle. Le Gouvernement a apport\u00e9 quelques pr\u00e9cisions sur cette obligation afin de s\u00e9curiser la couverture des professionnels et d\u2019en faciliter les contr\u00f4les. Quelles sont ces nouveaut\u00e9s ?<\/p>\n","protected":false},"author":0,"featured_media":12200,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-12199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Expertise comptable et assurance professionnelle : quelques pr\u00e9cisions - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/expertise-comptable-et-assurance-professionnelle-quelques-precisions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Expertise comptable et assurance professionnelle : quelques pr\u00e9cisions - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019exercice de l\u2019activit\u00e9 d\u2019expertise comptable doit \u00eatre couverte par une assurance professionnelle. 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