{"id":13686,"date":"2026-03-19T00:00:00","date_gmt":"2026-03-18T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/commissaires-aux-comptes-mise-a-jour-de-la-deontologie\/"},"modified":"2026-03-19T00:00:00","modified_gmt":"2026-03-18T23:00:00","slug":"commissaires-aux-comptes-mise-a-jour-de-la-deontologie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/commissaires-aux-comptes-mise-a-jour-de-la-deontologie\/","title":{"rendered":"Commissaires aux comptes : mise \u00e0 jour de la d\u00e9ontologie"},"content":{"rendered":"<p>La profession de commissaire aux comptes est r\u00e9glement\u00e9e et, \u00e0 ce titre, les professionnels l\u2019exer\u00e7ant doivent se conformer \u00e0 un code de d\u00e9ontologie dans l\u2019exercice de leurs fonctions. Un code de d\u00e9ontologie qui vient de faire l\u2019objet d\u2019un am\u00e9nagement, notamment s\u2019agissant des missions des commissaires aux comptes\u2026<\/p>\n<h2>Commissaires aux comptes : nouvelle mission<\/h2>\n<p>Dans le cadre de leurs fonctions, les commissaires aux comptes doivent se conformer \u00e0 un code de d\u00e9ontologie \u00e9tablissant l\u2019ensemble des r\u00e8gles relatives \u00e0 l\u2019exercice du m\u00e9tier.<\/p>\n<p>Ce texte regroupe notamment les conditions li\u00e9es :<\/p>\n<ul>\n<li>\u00e0 la conduite de leurs missions ;<\/li>\n<li>\u00e0 la fixation de leurs honoraires ;<\/li>\n<li>aux modalit\u00e9s de publicit\u00e9 de leur activit\u00e9 ;<\/li>\n<li>aux diverses interdictions et incompatibilit\u00e9s avec leur fonction.<\/li>\n<\/ul>\n<p>Le 14 mars 2026, une nouvelle version de ce code de d\u00e9ontologie est entr\u00e9e en vigueur.<\/p>\n<p>Cette mise \u00e0 jour permet d\u2019int\u00e9grer au code la nouvelle mission de certification des informations en mati\u00e8re de durabilit\u00e9 et de pr\u00e9voir les modalit\u00e9s selon lesquelles les organismes tiers ind\u00e9pendants et les auditeurs de durabilit\u00e9 seront soumis \u00e0 ces m\u00eames obligations.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053658902\" target=\"_blank\">D\u00e9cret no 2026-176 du 11 mars 2026 adaptant le code de d\u00e9ontologie de la profession de commissaire aux comptes \u00e0 la mission de certification des informations en mati\u00e8re de durabilit\u00e9<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/commissaires-aux-comptes-mise-a-jour-de-la-deontologie\" target=\"_blank\">Commissaires aux comptes : mise \u00e0 jour de la d\u00e9ontologie<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_deontologiecac.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La profession de commissaire aux comptes est r\u00e9glement\u00e9e et, \u00e0 ce titre, les professionnels l\u2019exer\u00e7ant doivent se conformer \u00e0 un code de d\u00e9ontologie dans l\u2019exercice de leurs fonctions. Un code de d\u00e9ontologie qui vient de faire l\u2019objet d\u2019un am\u00e9nagement, notamment s\u2019agissant des missions des commissaires aux comptes\u2026<\/p>\n","protected":false},"author":0,"featured_media":13687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-13686","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 : mise \u00e0 jour de la d\u00e9ontologie - 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-mise-a-jour-de-la-deontologie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissaires aux comptes : mise \u00e0 jour de la d\u00e9ontologie - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La profession de commissaire aux comptes est r\u00e9glement\u00e9e et, \u00e0 ce titre, les professionnels l\u2019exer\u00e7ant doivent se conformer \u00e0 un code de d\u00e9ontologie dans l\u2019exercice de leurs fonctions. 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