{"id":3297,"date":"2020-02-03T09:51:32","date_gmt":"2020-02-03T08:51:32","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=3297"},"modified":"2020-02-03T09:51:32","modified_gmt":"2020-02-03T08:51:32","slug":"loi-pacte-2019-quel-impact-experts-comptables","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/loi-pacte-2019-quel-impact-experts-comptables\/","title":{"rendered":"Loi Pacte 2019 : quel impact sur les experts-comptables ?"},"content":{"rendered":"\n<p class=\"has-drop-cap justification_texte\">La loi Pacte relative \u00e0 la croissance et la transformation des entreprises\u00a0a \u00e9t\u00e9 pr\u00e9par\u00e9e dans l\u2019objectif d\u2019am\u00e9liorer la performance des TPE et PME, ainsi que de faire grandir les entreprises et red\u00e9finir la place de l\u2019entreprise dans la soci\u00e9t\u00e9 en y associant les salari\u00e9s.<\/p>\n\n\n\n<p class=\"justification_texte\">Le projet de&nbsp;loi Pacte&nbsp;est paru au Journal Officiel le 23 mai 2019. Les trois volets majeurs qui la composent&nbsp;ont pour objectif de cr\u00e9er dans le paysage fran\u00e7ais des entreprises \u00ab&nbsp;lib\u00e9r\u00e9es, plus innovantes et plus justes&nbsp;\u00bb.<\/p>\n\n\n\n<p> [tdm_block_call_to_action title_text=\u00a0\u00bbRCVDMyVBOWNvdXZyZXolMjBsYSUyMHNvbHV0aW9uJTIwaVBhaWRUaGF0JTIwcG91ciUyMHNpbXBsaWZpZXIlMjBldCUyMGF1dG9tYXRpc2VyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMCE=\u00a0\u00bb title_tag=\u00a0\u00bbh3&Prime; title_size=\u00a0\u00bbtdm-title-sm\u00a0\u00bb button_text=\u00a0\u00bbiPaidThat\u00a0\u00bb button_url=\u00a0\u00bbhttps:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\u00a0\u00bb button_tdicon=\u00a0\u00bbtdc-font-fa tdc-font-fa-chevron-right\u00a0\u00bb button_size=\u00a0\u00bbtdm-btn-sm\u00a0\u00bb content_align_vertical=\u00a0\u00bbcontent-vert-center\u00a0\u00bb tds_title=\u00a0\u00bbtds_title1&Prime; tds_button=\u00a0\u00bbtds_button8&Prime; tds_button8-background_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb tds_button8-background_hover_color=\u00a0\u00bb#dd3333&Prime; tds_button8-icon_color=\u00a0\u00bb#ffffff\u00a0\u00bb tds_button8-shadow_shadow_color=\u00a0\u00bb#b5b5b5&Prime; tds_title1-title_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb button_icon_space=\u00a0\u00bb8&Prime; button_width=\u00a0\u00bb100&Prime; tdc_css=\u00a0\u00bbeyJhbGwiOnsiZGlzcGxheSI6IiJ9fQ==\u00a0\u00bb tds_call_to_action=\u00a0\u00bbtds_call_to_action2&Prime; content_align_horizontal=\u00a0\u00bbcontent-horiz-left\u00a0\u00bb tds_title1-f_title_font_size=\u00a0\u00bb16&Prime;]  <\/p>\n\n\n\n<h2><span class=\"underline--hover\">1. Loi Pacte et seuils d\u2019audit pour les commissaires aux comptes : quelles implications ?<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Selon Charles-Ren\u00e9 Tand\u00e9, Pr\u00e9sident du Conseil Sup\u00e9rieur de l\u2019Ordre des Experts-Comptables, <\/p>\n\n\n\n<p class=\"has-text-align-center justification_texte\">\u00ab&nbsp;<em>Il est difficile de communiquer positivement sur la loi Pacte au sein de la profession. En effet, celle-ci restera comme la loi qui a relev\u00e9 les seuils d\u2019intervention du commissaire aux comptes<\/em>&nbsp;\u00bb.<\/p>\n\n\n\n<p class=\"justification_texte\">Ce\nrehaussement des seuils d&rsquo;audit est sans doute la mesure la plus impactante\npour les commissaires aux comptes.&nbsp; En effet, les entreprises \u00e9taient\nsoumises jusqu\u2019\u00e0 aujourd\u2019hui \u00e0 des obligations fiscales et sociales\n(cotisations, repr\u00e9sentant du personnel, obligation de nommer un commissaire\naux comptes\u2026) en fonction du nombre de salari\u00e9s.<\/p>\n\n\n\n<p>Avec la loi Pacte, l\u2019entreprise n\u2019aura&nbsp;recours \u00e0 un commissaire aux comptes&nbsp;afin de faire certifier ses comptes, que lorsque trois de ces conditions suivantes sont remplies :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Avoir un bilan sup\u00e9rieur ou \u00e9gal \u00e0 4 millions d\u2019euros,<\/li>\n\n\n\n<li>Avoir un chiffre d\u2019affaires hors taxes sup\u00e9rieur ou \u00e9gal \u00e0 8 millions d\u2019euros,<\/li>\n\n\n\n<li>Avoir un effectif sup\u00e9rieur ou \u00e9gal \u00e0 50 personnes.<\/li>\n<\/ul>\n\n\n\n<p class=\"justification_texte\">Ces\nnouveaux seuils sont&nbsp;align\u00e9s sur\nles directives europ\u00e9ennes&nbsp;et seront appliqu\u00e9s quelle que soit la\nforme juridique de la soci\u00e9t\u00e9. Le but poursuivi par ces mesures :&nbsp;all\u00e9ger les co\u00fbts&nbsp;dans les\nentreprises et faciliter le d\u00e9veloppement pour les plus petites d\u2019entre elles.<\/p>\n\n\n\n<p class=\"justification_texte\">La mesure, cens\u00e9e all\u00e9ger les obligations des PME, a comme cons\u00e9quence, pour les cabinets enti\u00e8rement d\u00e9di\u00e9s \u00e0 l\u2019activit\u00e9 d\u2019audit, de proposer des services innovants pour p\u00e9renniser l\u2019activit\u00e9 et le chiffre d\u2019affaires \u00e0 moyen et long terme.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/02\/loi_pacte_2019-inner.jpg\" alt=\"loi_pacte_2019-inner\" class=\"wp-image-3303\"\/><\/figure>\n\n\n\n<p class=\"justification_texte\">La Loi Pacte est toutefois \u00e0 l\u2019origine de <strong>mesures positives pour les experts-comptables<\/strong>, parmi lesquels la reconnaissance des honoraires de succ\u00e8s, le mandat de paiement ou de recouvrement des cr\u00e9ances ou encore l\u2019\u00e9largissement des missions renforcent leur r\u00f4le de conseil aupr\u00e8s des entreprises.<\/p>\n\n\n\n<h2><span class=\"underline--hover\">2. La Loi Pacte : les nouvelles mesures favorables aux experts-comptables<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Les\nexperts-comptables, ainsi que les cabinets d\u2019expertise comptable, peuvent\nd\u00e9sormais effectuer pour le compte de leurs clients le paiement de dettes ou le\nrecouvrement amiable des cr\u00e9ances d\u00e8s lors qu\u2019un mandat de paiement lui a \u00e9t\u00e9\nconfi\u00e9. En plus de ces missions pour lesquelles les experts-comptables doivent\navoir pr\u00e9alablement conclu un contrat avec leurs clients, la loi donne\nd\u00e9sormais la possibilit\u00e9 aux cabinets professionnels de r\u00e9aliser des travaux\nd\u2019ordre financier, environnemental ou num\u00e9rique \u00e0 la condition que ces derniers\nrestent accessoires.<\/p>\n\n\n\n<p class=\"justification_texte\">De m\u00eame, les associations de gestion et de comptabilit\u00e9&nbsp;ou&nbsp;AGC, et les cabinets d&rsquo;expertise comptable, pourront percevoir&nbsp;ce que l&rsquo;on appelle en anglais des&nbsp;<em>success&nbsp;fees<\/em> ou&nbsp;<strong>\u00ab&nbsp;honoraires de succ\u00e8s&nbsp;\u00bb<\/strong>. Ces honoraires repr\u00e9sentent l\u2019opportunit\u00e9 de mieux facturer&nbsp;les&nbsp;missions de conseil&nbsp;et \u00ab&nbsp;<em>un&nbsp;\u00e9l\u00e9ment novateur&nbsp;pas toujours bien ancr\u00e9 dans l&rsquo;esprit des experts-comptables, habitu\u00e9s \u00e0 facturer au forfait ou au temps pass\u00e9<\/em>&nbsp;\u00bb <a href=\"https:\/\/www.compta-online.com\/les-honoraires-de-succes-une-opportunite-pour-aller-vers-le-conseil-ao4010\">explique&nbsp;<\/a><a href=\"https:\/\/www.linkedin.com\/in\/virginie-vellut\/\">Virginie Vellut<\/a>, Pr\u00e9sidente du Conseil R\u00e9gional de l&rsquo;Ordre des Experts-Comptables de Champagne.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><em>\u00ab&nbsp;Ces changements s\u2019inscrivent totalement dans le nouveau paysage de la comptabilit\u00e9, qui se veut plus digital, plus agile, plus innovant&nbsp;\u00bb.<\/em><\/p>\n\n\n\n<p class=\"justification_texte\">Face \u00e0 la digitalisation, le m\u00e9tier d\u2019expert-comptable s\u2019est transform\u00e9 en devenant un \u00e9l\u00e9ment cl\u00e9 de l\u2019accompagnement des m\u00e9tiers, et pas seulement de la direction financi\u00e8re, avec un positionnement beaucoup plus proche des m\u00e9tiers du consulting, des strat\u00e9gies davantage tourn\u00e9es vers le conseil et une modernisation de leurs outils et de leurs processus, afin de garantir leur simplification. <\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><a href=\"https:\/\/rq4h5gwtb71.typeform.com\/to\/QWYJoSjM\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9chargez notre Livre Blanc pour tout savoir sur la facturation num\u00e9rique et ses enjeux pour votre cabinet !<\/a><\/strong><\/p>\n\n\n\n<h2><span class=\"underline--hover\">3. De nouvelles opportunit\u00e9s pour d\u00e9velopper les missions de conseil ou d\u2019externalisation comptable <\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Parall\u00e8lement,\nla loi Pacte offre une autre opportunit\u00e9 de croissance pour les\nexperts-comptables \u00e0 travers les <em>success fees<\/em> ou \u00ab&nbsp;honoraires de\nsucc\u00e8s&nbsp;\u00bb, qui leur permettent d\u2019\u00eatre r\u00e9mun\u00e9r\u00e9s en fonction des r\u00e9sultats\nobtenus au cours de leurs missions, qu\u2019il s\u2019agisse de missions de conseil, ou\nrelatives \u00e0 la recherche de financement.<\/p>\n\n\n\n<p class=\"justification_texte\">Les experts-comptables adaptent leur profession, et se tournent plus ais\u00e9ment vers des missions centr\u00e9es sur le digital, comme <strong>l\u2019automatisation des processus d\u2019achat et factures de leurs clients consid\u00e9r\u00e9es comme le premier levier technologique de la transformation digitale<\/strong> : r\u00e9duction des co\u00fbts administratifs, industrialisation et s\u00e9curisation des processus, ou encore mise en conformit\u00e9 avec la r\u00e9glementation. Les raisons de ce choix sont \u00e9videntes.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><em>\u00ab&nbsp;Avec l\u2019intelligence artificielle (IA), les secteurs financiers sont en train de vivre une vraie r\u00e9volution.&nbsp;La d\u00e9tection de fraude, l\u2019analyse pr\u00e9dictive et l\u2019\u00e9tude de solvabilit\u00e9 sont autant de domaines qui incitent les directeurs financiers \u00e0 sauter le pas de la transformation num\u00e9rique&nbsp;\u00bb.<\/em><\/p>\n\n\n\n<p class=\"justification_texte\">L\u2019intelligence artificielle suscite des craintes mais offre \u00e9norm\u00e9ment d\u2019opportunit\u00e9s.&nbsp;La mont\u00e9e en puissance du <em>big data<\/em> encourage les acteurs \u00e0 d\u00e9velopper des solutions novatrices pour ma\u00eetriser toutes ces donn\u00e9es et les rendre exploitables. Plus qu\u2019un simple outil informatique,&nbsp;l\u2019intelligence artificielle se r\u00e9v\u00e8le \u00eatre un v\u00e9ritable levier de croissance&nbsp;au profit du monde financier.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-css-opacity has-vivid-red-background-color has-background\"\/>\n\n\n\n<p class=\"has-text-align-center\">Vous \u00eates expert-comptable ? <a href=\"https:\/\/ipaidthat.io\/fr\/?utm_medium=blog&amp;utm_source=articles&amp;utm_campaign=mag\">D\u00e9couvrez la solution iPaidThat<\/a> pour collecter les factures de vos clients automatiquement et bien plus !<\/p>\n\n\n\n<p class=\"has-text-align-center\">Vous \u00eates en charge de la gestion de la comptabilit\u00e9 de votre entreprise ? <a href=\"https:\/\/ipaidthat.io\/fr\/?utm_medium=blog&amp;utm_source=articles&amp;utm_campaign=mag\">D\u00e9couvrez \u00e9galement la suite iPaidThat<\/a> pour collecter toutes vos factures re\u00e7ues par mail et sur vos espaces clients (OVH, Bouygues, Orange &#8230;)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi Pacte relative \u00e0 la croissance et la transformation des entreprises\u00a0a \u00e9t\u00e9 pr\u00e9par\u00e9e dans l\u2019objectif d\u2019am\u00e9liorer la performance des TPE et PME, ainsi que de faire grandir les entreprises et red\u00e9finir la place de l\u2019entreprise dans la soci\u00e9t\u00e9 en y associant les salari\u00e9s. Le projet de&nbsp;loi Pacte&nbsp;est paru au Journal Officiel le 23 mai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[],"class_list":["post-3297","post","type-post","status-publish","format-standard","hentry","category-comptabilite","category-featured"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi Pacte 2019 : quel impact sur les experts-comptables ?<\/title>\n<meta name=\"description\" content=\"La loi Pacte, mise en place en 2019, comporte des avantages pour bien des entreprises... 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