{"id":4590,"date":"2014-02-19T23:46:09","date_gmt":"2014-02-19T21:46:09","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4590"},"modified":"2014-02-19T23:46:09","modified_gmt":"2014-02-19T21:46:09","slug":"controle-fiscal-des-comptabilites-informatisees-et-archivage-electronique","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4590","title":{"rendered":"Contr\u00f4le Fiscal des Comptabilit\u00e9s Informatis\u00e9es et archivage \u00e9lectronique"},"content":{"rendered":"<p style=\"text-align: justify;\">La commission Missions comptables du CSOEC \/ CNCC a publi\u00e9 un support de communication sur le Contr\u00f4le Fiscal des Comptabilit\u00e9s Informatis\u00e9es (CFCI) et l&#8217;archivage \u00e9lectronique.<\/p>\n<p style=\"text-align: justify;\">Ce support rappelle notamment :<\/p>\n<ul>\n<li>les nouvelles obligations du contribuable en mati\u00e8re de production du <a title=\"V\u00e9rification des comptabilit\u00e9s informatis\u00e9es : pr\u00e9cisions sur le format des fichiers \u00e0 produire\" href=\"http:\/\/www.auditsi.eu\/?p=4202\">fichier des \u00e9critures comptables (FEC)<\/a> \u00e0 compter des contr\u00f4les initi\u00e9s en 2014,<\/li>\n<li>les obligations en mati\u00e8re de localisation de la comptabilit\u00e9 (en France) et des documents comptables d\u00e9mat\u00e9rialis\u00e9s (dans un pays de la CE ou li\u00e9 \u00e0 la France par une convention pr\u00e9voyant une assistance mutuelle),<\/li>\n<li>les crit\u00e8res d&#8217;une comptabilit\u00e9 non r\u00e9guli\u00e8re ou non probante (d\u00e9faut de tra\u00e7abilit\u00e9, de validation des \u00e9critures comptables, absence de chronologie des enregistrements&#8230;).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">En cas de non respect de ces obligations, l&#8217;entreprise s&#8217;expose, dans le pire des cas, \u00e0 un redressement pour comptabilit\u00e9 non probante et \u00e0 une amende.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Contr%C3%B4le%20Fiscal%20des%20Comptabilit%C3%A9s%20Informatis%C3%A9es%20et%20archivage%20%C3%A9lectronique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La commission Missions comptables du CSOEC \/ CNCC a publi\u00e9 un support de communication sur le Contr\u00f4le Fiscal des Comptabilit\u00e9s Informatis\u00e9es (CFCI) et l&#8217;archivage \u00e9lectronique. Ce support rappelle notamment : les nouvelles obligations du contribuable en mati\u00e8re de production du fichier des \u00e9critures comptables (FEC) \u00e0 compter des contr\u00f4les initi\u00e9s en 2014, les obligations en &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4590\" class=\"more-link\">Continue reading &lsquo;Contr\u00f4le Fiscal des Comptabilit\u00e9s Informatis\u00e9es et archivage \u00e9lectronique&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Contr%C3%B4le%20Fiscal%20des%20Comptabilit%C3%A9s%20Informatis%C3%A9es%20et%20archivage%20%C3%A9lectronique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,800,24],"tags":[1339,1340,941,510,1210,56],"class_list":["post-4590","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-fiscalite","category-systeme-dinformation","tag-archivage-electronique","tag-cfci","tag-controle-des-comptabilites-informatisees","tag-controle-fiscal","tag-fec","tag-tracabilite"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4590"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4590\/revisions"}],"predecessor-version":[{"id":4592,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4590\/revisions\/4592"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}