{"id":5481,"date":"2014-10-24T23:45:41","date_gmt":"2014-10-24T21:45:41","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5481"},"modified":"2014-10-24T23:45:41","modified_gmt":"2014-10-24T21:45:41","slug":"comptes-consolides-et-mandat-des-commissaires-aux-comptes","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5481","title":{"rendered":"Comptes consolid\u00e9s et mandat des commissaires aux comptes"},"content":{"rendered":"<p style=\"text-align: justify;\">La <a title=\"Comptes consolid\u00e9s : cas d\u2019exemption de l\u2019obligation d\u2019\u00e9tablissement des comptes consolid\u00e9s\" href=\"http:\/\/www.auditsi.eu\/?p=4779\">soci\u00e9t\u00e9 m\u00e8re tenue d&#8217;\u00e9tablir des comptes consolid\u00e9s<\/a> doit \u00eatre dot\u00e9e de deux commissaires aux comptes titulaires (ainsi que deux suppl\u00e9ants). La soci\u00e9t\u00e9 nouvellement soumise \u00e0 l&#8217;\u00e9tablissement de comptes consolid\u00e9s nomme un deuxi\u00e8me commissaire aux comptes d\u00e8s les seuils d\u00e9pass\u00e9s. Le co-commissariat aux comptes est une particularit\u00e9 du droit des soci\u00e9t\u00e9s fran\u00e7ais.<\/p>\n<p style=\"text-align: justify;\">Les dates de d\u00e9but de mandat des deux commissaires comptes ne co\u00efncident dons pas n\u00e9cessairement. Le mandat de chacun de ces commissaires aux comptes est d&#8217;une dur\u00e9e de six ans.<\/p>\n<p style=\"text-align: justify;\">Ces deux commissaires travaillent de concert durant la dur\u00e9e de leurs mandats respectifs. Ils \u00e9tablissent une lettre de mission commune qui r\u00e9partit les budgets honoraires et temps ainsi que le plan de mission. La r\u00e9partition des travaux et des budgets doit respecter un certain \u00e9quilibre entre les commissaires aux comptes.<\/p>\n<p style=\"text-align: justify;\">La soci\u00e9t\u00e9 m\u00e8re qui publie des comptes consolid\u00e9s alors qu&#8217;elle n&#8217;y est <a title=\"Comptes consolid\u00e9s : cas d\u2019exemption de l\u2019obligation d\u2019\u00e9tablissement des comptes consolid\u00e9s\" href=\"http:\/\/www.auditsi.eu\/?p=4779\">pas astreinte<\/a> ne nomme qu&#8217;un seul commissaire aux comptes. Les comptes consolid\u00e9s \u00e9tablis facultativement doivent respecter l&#8217;ensemble des r\u00e9f\u00e9rentiels normatifs CRC 99-02 ou IFRS sans exception.<\/p>\n<p><em>Bar\u00e8me de la CNCC<\/em><\/p>\n<p style=\"text-align: justify;\">Le <a title=\"Mandats de commissariat aux comptes : cas d\u2019exon\u00e9ration de l\u2019application du bar\u00e8me d\u2019heures\" href=\"http:\/\/www.auditsi.eu\/?p=4948\">bar\u00e8me de la CNCC<\/a> ne s&#8217;applique pas \u00e0 la certification des comptes consolid\u00e9s. Le budget temps et les honoraires sont donc librement n\u00e9goci\u00e9s entre le coll\u00e8ge de commissaires aux comptes et le client. La seule limite \u00e9tant que le budget doit permettre aux commissaires aux comptes d&#8217;ex\u00e9cuter un niveau suffisant de diligences n\u00e9cessaire \u00e0 la certification.<\/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=\"Comptes%20consolid%C3%A9s%20et%20mandat%20des%20commissaires%20aux%20comptes%20\";<\/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 soci\u00e9t\u00e9 m\u00e8re tenue d&#8217;\u00e9tablir des comptes consolid\u00e9s doit \u00eatre dot\u00e9e de deux commissaires aux comptes titulaires (ainsi que deux suppl\u00e9ants). La soci\u00e9t\u00e9 nouvellement soumise \u00e0 l&#8217;\u00e9tablissement de comptes consolid\u00e9s nomme un deuxi\u00e8me commissaire aux comptes d\u00e8s les seuils d\u00e9pass\u00e9s. Le co-commissariat aux comptes est une particularit\u00e9 du droit des soci\u00e9t\u00e9s fran\u00e7ais. Les dates de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5481\" class=\"more-link\">Continue reading &lsquo;Comptes consolid\u00e9s et mandat des commissaires aux comptes&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=\"Comptes%20consolid%C3%A9s%20et%20mandat%20des%20commissaires%20aux%20comptes%20\";<\/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":[7,324,6],"tags":[226,1645,1549,1543,345],"class_list":["post-5481","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-consolides","category-mission-du-commissaire-aux-comptes","tag-bareme-dheures-cncc","tag-comptes-consolides","tag-crc-99-02","tag-exemption","tag-mission-du-cac"],"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\/5481","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=5481"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5481\/revisions"}],"predecessor-version":[{"id":5530,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5481\/revisions\/5530"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}