{"id":12513,"date":"2025-09-01T00:00:00","date_gmt":"2025-08-31T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/commissaires-aux-comptes-precisions-sur-les-obligations-declaratives\/"},"modified":"2025-09-01T00:00:00","modified_gmt":"2025-08-31T22:00:00","slug":"commissaires-aux-comptes-precisions-sur-les-obligations-declaratives","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/commissaires-aux-comptes-precisions-sur-les-obligations-declaratives\/","title":{"rendered":"Commissaires aux comptes : pr\u00e9cisions sur les obligations d\u00e9claratives"},"content":{"rendered":"<p>Au cours des ann\u00e9es 2024 et 2025, de nombreux changements ont \u00e9t\u00e9 apport\u00e9s concernant les professions juridiques r\u00e9glement\u00e9es. De nouvelles pr\u00e9cisions sont faites concernant les commissaires aux comptes\u2026<\/p>\n<h2>Commissaires aux comptes : o\u00f9 et quand d\u00e9clarer ses changements ?<\/h2>\n<p>Apr\u00e8s les nombreuses \u00e9volutions concernant le fonctionnement des professions juridiques r\u00e9glement\u00e9es, de nouvelles pr\u00e9cisions sont apport\u00e9es concernant le m\u00e9tier de commissaire aux comptes (CAC).<\/p>\n<p>Ces \u00e9volutions concernent notamment leurs obligations d\u00e9claratives. Il est ainsi pr\u00e9cis\u00e9 qu\u2019avant le 1er mars de chaque ann\u00e9e, les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) et les soci\u00e9t\u00e9s de participations financi\u00e8res de profession lib\u00e9rale (SPFPL) devront, en cas de changement dans l\u2019ann\u00e9e qui pr\u00e9c\u00e8de, signaler \u00e0 la Haute autorit\u00e9 de l\u2019audit toute modification :<\/p>\n<ul>\n<li>du capital social ;<\/li>\n<li>des droits de vote ;<\/li>\n<li>des statuts.<\/li>\n<\/ul>\n<p>La Haute autorit\u00e9 de l\u2019audit est n\u00e9anmoins autoris\u00e9e \u00e0 d\u00e9l\u00e9guer cette mission \u00e0 la Compagnie nationale des commissaires aux comptes.<\/p>\n<p>Il est par ailleurs pr\u00e9cis\u00e9 que les SPFPL qui ne rempliraient plus leur objet social disposent d\u2019un d\u00e9lai d\u2019un an pour se remettre en conformit\u00e9 avec cet objet, sous peine de dissolution.<\/p>\n<p>Pour celles se trouvant d\u00e9j\u00e0 dans une situation de non-conformit\u00e9 avec leur objet social \u00e0 l\u2019heure actuelle, elles ont jusqu\u2019au 11 aout 2026 pour rem\u00e9dier \u00e0 la situation.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052067054\" target=\"_blank\">D\u00e9cret no 2025-791 du 8 ao\u00fbt 2025 relatif \u00e0 l&#8217;exercice en soci\u00e9t\u00e9 de la profession de commissaire aux comptes<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/commissaires-aux-comptes-precisions-sur-les-obligations-declaratives\" target=\"_blank\">Commissaires aux comptes : pr\u00e9cisions sur les obligations d\u00e9claratives<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_commissairesauxcomptes.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au cours des ann\u00e9es 2024 et 2025, de nombreux changements ont \u00e9t\u00e9 apport\u00e9s concernant les professions juridiques r\u00e9glement\u00e9es. De nouvelles pr\u00e9cisions sont faites concernant les commissaires aux comptes\u2026<\/p>\n","protected":false},"author":0,"featured_media":12514,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-12513","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>Commissaires aux comptes : pr\u00e9cisions sur les obligations d\u00e9claratives - 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\/commissaires-aux-comptes-precisions-sur-les-obligations-declaratives\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissaires aux comptes : pr\u00e9cisions sur les obligations d\u00e9claratives - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Au cours des ann\u00e9es 2024 et 2025, de nombreux changements ont \u00e9t\u00e9 apport\u00e9s concernant les professions juridiques r\u00e9glement\u00e9es. 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