{"id":9699,"date":"2019-07-03T12:19:20","date_gmt":"2019-07-03T10:19:20","guid":{"rendered":"https:\/\/www.agilit.law\/?p=9699"},"modified":"2021-04-26T12:20:39","modified_gmt":"2021-04-26T10:20:39","slug":"loi-pacte-nouvelles-regles-matiere-dobligation-de-nomination-commissaires-aux-comptes-simplifient-vie-pme-eti","status":"publish","type":"post","link":"https:\/\/www.agilit.law\/en\/droit-societes-fusions-acquisitions\/loi-pacte-nouvelles-regles-matiere-dobligation-de-nomination-commissaires-aux-comptes-simplifient-vie-pme-eti\/","title":{"rendered":"LOI PACTE : Les nouvelles r\u00e8gles en mati\u00e8re d\u2019obligation de nomination des Commissaires aux comptes qui simplifient la vie des PME et ETI"},"content":{"rendered":"<ul>\n<li><strong>Les nouveaux seuils de d\u00e9clenchement de l\u2019obligation<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>D\u00e9sormais, seules les soci\u00e9t\u00e9s (quelques soient leur forme juridique), qui d\u00e9passent 2 des 3 seuils suivants, sont oblig\u00e9es de faire certifier leurs comptes par un commissaire aux comptes\u00a0:<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"23%\"><strong>\u00a0<\/strong><\/td>\n<td rowspan=\"2\" width=\"28%\"><strong>Nouveaux seuils<\/strong><\/td>\n<td colspan=\"3\" width=\"48%\">Anciens seuils<\/td>\n<\/tr>\n<tr>\n<td width=\"16%\">SAS<\/td>\n<td width=\"16%\">SARL<\/td>\n<td width=\"16%\">SA<\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><strong>Total du bilan<\/strong><\/td>\n<td width=\"28%\"><strong>4.000.000 \u20ac<\/strong><\/td>\n<td width=\"16%\">1.000.000 \u20ac<\/td>\n<td width=\"16%\">1.550.000 \u20ac<\/td>\n<td width=\"16%\"><em>Pas de seuil<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><strong>CA HT<\/strong><\/td>\n<td width=\"28%\"><strong>8.000.000 \u20ac<\/strong><\/td>\n<td width=\"16%\">2.000.000 \u20ac<\/td>\n<td width=\"16%\">3.100.000 \u20ac<\/td>\n<td width=\"16%\"><em>Pas de seuil<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><strong>Nbre de salari\u00e9s<\/strong><\/td>\n<td width=\"28%\"><strong>50<\/strong><\/td>\n<td width=\"16%\">20<\/td>\n<td width=\"16%\">50<\/td>\n<td width=\"16%\"><em>Pas de seuil<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Pour rappel, avant l\u2019entr\u00e9e en vigueur de la loi PACTE, les seuils diff\u00e9raient en fonction de la forme de la soci\u00e9t\u00e9. Cette harmonisation est donc la bienvenue.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>Cr\u00e9ation d\u2019un audit de groupe<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>La loi PACTE supprime de l\u2019obligation automatique de devoir d\u00e9signer un Commissaires aux comptes dans les SAS qui contr\u00f4lent une ou plusieurs soci\u00e9t\u00e9s ou qui sont contr\u00f4l\u00e9es par une ou plusieurs soci\u00e9t\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<p>Aujourd\u2019hui les groupes de soci\u00e9t\u00e9s, qui dans leur ensemble d\u00e9passent les seuils susmentionn\u00e9s doivent d\u00e9signer un CAC dans au sein de la soci\u00e9t\u00e9 m\u00e8re.<\/p>\n<p>&nbsp;<\/p>\n<p>Cette obligation ne s&#8217;applique pas lorsque cette soci\u00e9t\u00e9 m\u00e8re est elle-m\u00eame contr\u00f4l\u00e9e par une soci\u00e9t\u00e9 qui a d\u00e9sign\u00e9 un CAC.<\/p>\n<p>&nbsp;<\/p>\n<p>Les filiales du groupe sont oblig\u00e9es de d\u00e9signer leur propre CAC lorsqu\u2019elles d\u00e9passent deux des trois seuils suivants\u00a0:<\/p>\n<ul>\n<li>2 millions d&#8217;\u20ac de total bilan\u00a0;<\/li>\n<li>4 millions d&#8217;\u20ac de chiffre d&#8217;affaires hors taxes\u00a0;<\/li>\n<li>25 salari\u00e9s en moyenne.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>L\u2019entr\u00e9e en vigueur<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Cette nouvelle r\u00e8glementation est entr\u00e9e en vigueur le 27 mai 2019.<\/p>\n<p>&nbsp;<\/p>\n<p>La loi ne s\u2019impose pas aux mandats en cours\u00a0: Il faudra attendre la fin du mandat des CAC en mission pour ne pas le renouveler si les nouveaux seuils ne sont pas atteints.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les nouveaux seuils de d\u00e9clenchement de l\u2019obligation \u00a0 D\u00e9sormais, seules les soci\u00e9t\u00e9s (quelques soient leur forme juridique), qui d\u00e9passent 2 des 3 seuils suivants, sont oblig\u00e9es de faire certifier leurs comptes par un commissaire aux comptes\u00a0: \u00a0 \u00a0 Nouveaux seuils Anciens seuils SAS SARL SA Total du bilan 4.000.000 \u20ac 1.000.000 \u20ac 1.550.000 \u20ac Pas&hellip;<\/p>\n","protected":false},"author":22,"featured_media":9696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"coauthors":[143],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - 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