{"id":8807,"date":"2023-09-22T00:00:00","date_gmt":"2023-09-21T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-les-cooperatives-dutilisation-de-materiel-agricole-cuma-doivent-elles-designer-un-commissaire-aux-comptes\/"},"modified":"2023-09-22T00:00:00","modified_gmt":"2023-09-21T22:00:00","slug":"quand-les-cooperatives-dutilisation-de-materiel-agricole-cuma-doivent-elles-designer-un-commissaire-aux-comptes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/quand-les-cooperatives-dutilisation-de-materiel-agricole-cuma-doivent-elles-designer-un-commissaire-aux-comptes\/","title":{"rendered":"Quand les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent-elles d\u00e9signer un commissaire aux comptes ?"},"content":{"rendered":"<p>Les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent obligatoirement d\u00e9signer un commissaire aux comptes (CAC) lorsqu\u2019elles d\u00e9passent des seuils fix\u00e9s par la Loi. Ces seuils vont-ils \u00eatre revus ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>CUMA et d\u00e9signation d\u2019un commissaire aux comptes : des seuils (in)variables ?<\/h2>\n<p>Pour rappel, les coop\u00e9ratives d&#8217;utilisation de mat\u00e9riel agricole (CUMA) sont tenues de d\u00e9signer un commissaire aux comptes (CAC) lorsque, \u00e0 la cl\u00f4ture de l&#8217;exercice, elles d\u00e9passent les seuils fix\u00e9s pour deux des trois crit\u00e8res suivants :<\/p>\n<ul>\n<li>10 salari\u00e9s (les salari\u00e9s pris en compte sont ceux qui sont li\u00e9s \u00e0 la coop\u00e9rative par un contrat de travail \u00e0 dur\u00e9e ind\u00e9termin\u00e9e) ;<\/li>\n<li>534 000 \u20ac pour le montant hors taxes du chiffre d&#8217;affaires ;<\/li>\n<li>267 000 \u20ac pour le total du bilan.<\/li>\n<\/ul>\n<p>Un s\u00e9nateur a demand\u00e9 au Gouvernement s\u2019il \u00e9tait possible de modifier ces seuils. Pour lui, en effet, en raison de la hausse du co\u00fbt du mat\u00e9riel agricole (+ 10 % par an entre 2021 et 2023), de nombreuses CUMA se retrouvent oblig\u00e9es de d\u00e9signer un CAC, alors qu\u2019elles ne l\u2019\u00e9taient pas jusqu\u2019ici.<\/p>\n<p>\u00ab Non ! \u00bb, r\u00e9pond le Gouvernement, qui estime que ces seuils permettent de r\u00e9pondre aux soucis de transparence des comptes et d&#8217;am\u00e9lioration de la comp\u00e9titivit\u00e9 du secteur agricole.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.senat.fr\/questions\/base\/2023\/qSEQ230808129.html\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle F\u00e9ret du 14 septembre 2023, S\u00e9nat, n\u00b0 08129 : \u00ab Seuils de d\u00e9signation obligatoire d&#8217;un commissaire aux comptes pour les coop\u00e9ratives d&#8217;utilisation de mat\u00e9riel agricole \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/quand-les-cooperatives-d-utilisation-de-materiel-agricole-cuma-doivent-elles-designer-un-commissaire-aux-comptes\" target=\"_blank\" rel=\"noopener\">Quand les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent-elles d\u00e9signer un commissaire aux comptes ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/concurrencedeloyale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent obligatoirement d\u00e9signer un commissaire aux comptes (CAC) lorsqu\u2019elles d\u00e9passent des seuils fix\u00e9s par la Loi. Ces seuils vont-ils \u00eatre revus ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":8808,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-8807","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>Quand les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent-elles d\u00e9signer un commissaire aux comptes ? - 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\/quand-les-cooperatives-dutilisation-de-materiel-agricole-cuma-doivent-elles-designer-un-commissaire-aux-comptes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent-elles d\u00e9signer un commissaire aux comptes ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les coop\u00e9ratives d\u2019utilisation de mat\u00e9riel agricole (CUMA) doivent obligatoirement d\u00e9signer un commissaire aux comptes (CAC) lorsqu\u2019elles d\u00e9passent des seuils fix\u00e9s par la Loi. 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