{"id":11294,"date":"2015-09-25T00:30:03","date_gmt":"2015-09-24T22:30:03","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11294"},"modified":"2024-09-26T16:59:49","modified_gmt":"2024-09-26T14:59:49","slug":"sa-conseil-administration","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/sa-conseil-administration\/","title":{"rendered":"La SA \u00e0 conseil d\u2019administration"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">La soci\u00e9t\u00e9 anonyme (SA) est une soci\u00e9t\u00e9 de capitaux qui rassemble des actionnaires dont la participation est bas\u00e9e sur les capitaux investis dans l&rsquo;entreprise. Son fonctionnement est strictement r\u00e9glement\u00e9, et laisse moins de libert\u00e9s aux actionnaires pour s&rsquo;organiser que d&rsquo;autres formes juridiques. Elle peut prendre, en droit fran\u00e7ais, une forme \u00ab moniste \u00bb, de type \u00ab\u00a0classique\u00a0\u00bb, avec conseil d\u2019administration, ou \u00ab dualiste \u00bb, avec Conseil de Surveillance et Directoire. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, ne traite dans cet article que des sp\u00e9cificit\u00e9s de la SA \u00e0 conseil d\u2019administration.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Le conseil d\u2019administration de la SA<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Le conseil d\u2019administration (CA) d\u2019une SA doit compter <strong>entre 3 et 18 membres<\/strong> appel\u00e9s des \u00ab\u00a0<strong>administrateurs<\/strong>\u00a0\u00bb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><img fetchpriority=\"high\" decoding=\"async\" class=\"alignleft wp-image-11409 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/reunion-travail-16-300x200.jpg\" alt=\"conseil d'administration \" width=\"300\" height=\"200\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/reunion-travail-16-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/reunion-travail-16.jpg 539w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Les premiers administrateurs du CA sont d\u00e9sign\u00e9s statutairement pour une dur\u00e9e de 3 ans puis les suivants sont nomm\u00e9s en AGO pour une dur\u00e9e de 6 ans<\/strong> (les statuts pouvant pr\u00e9voir une dur\u00e9e plus courte). A noter que les administrateurs <strong>peuvent \u00eatre r\u00e9\u00e9lus<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">La nomination des administrateurs doit faire l\u2019objet d\u2019une <strong>publication dans un journal d\u2019annonces l\u00e9gales et faire l\u2019objet d\u2019une mention au BODACC<\/strong> (bulletin officiel des annonces civiles et commerciales)<\/span><strong><span style=\"color: #000000;\">.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Les administrateurs de SA peuvent \u00eatre des personnes physiques ou des personnes morales<\/strong>. Dans le second cas, il faudra d\u00e9signer un repr\u00e9sentant permanent (personne physique).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Les administrateurs ne sont pas n\u00e9cessairement actionnaires de la SA<\/strong> sauf si les statuts subordonnent l\u2019acc\u00e8s aux fonctions d\u2019administrateur \u00e0 la qualit\u00e9 d\u2019actionnaire.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que les administrateurs de SA sont <strong>r\u00e9vocables <em>ad nutum <\/em><\/strong>(sans motif) par l\u2019assembl\u00e9e g\u00e9n\u00e9rale.<\/div><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\">Fonctionnement du conseil d\u2019administration de SA<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Organe de gestion de la SA, <strong>le conseil d\u2019administration doit au moins se r\u00e9unir une fois par an<\/strong>, avant l\u2019AGO annuelle d\u2019approbation des comptes. En dehors de cette r\u00e9union obligatoire, ce conseil <strong>peut \u00eatre convoqu\u00e9 \u00e0 tout moment par son pr\u00e9sident<\/strong> qui va en fixer l\u2019ordre du jour.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>La moiti\u00e9 des membres doit \u00eatre pr\u00e9sente pour que les d\u00e9lib\u00e9rations soient valables. Les r\u00e9solutions sont adopt\u00e9es \u00e0 la majorit\u00e9 des voix (50% + 1).<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\"><img decoding=\"async\" class=\"alignright wp-image-3364 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"conseil administration de SA\" width=\"110\" height=\"106\" \/>Pouvoirs du conseil d\u2019administration de SA<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Le conseil d\u2019administration poss\u00e8de <strong>trois pr\u00e9rogatives<\/strong>\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">Il d\u00e9termine les <strong>orientations<\/strong> de l\u2019activit\u00e9 sociale (strat\u00e9gie, politique\u2026)\u00a0;<\/span><\/li>\n<li><span style=\"color: #000000;\">Il <strong>intervient dans la<\/strong><strong> bonne marche de la soci\u00e9t\u00e9<\/strong>\u00a0;<\/span><\/li>\n<li><span style=\"color: #000000;\">Il assure un <strong>contr\u00f4le de la gestion<\/strong> effectu\u00e9e par la direction.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">En plus de ces missions d\u2019ordre g\u00e9n\u00e9ral,<strong> le CA met \u00e9galement en place les diff\u00e9rents organes de gestion<\/strong> (son pr\u00e9sident ainsi que le directeur g\u00e9n\u00e9ral) et <strong>convoque les assembl\u00e9es g\u00e9n\u00e9rales<\/strong> (et en fixe l\u2019ordre du jour). C\u2019est \u00e9galement le CA qui <strong>\u00e9tablit les comptes annuels et propose l\u2019affectation des b\u00e9n\u00e9fices lors de l\u2019<\/strong><\/span><strong><a title=\"A quoi sert l\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle(AGOA) dans une soci\u00e9t\u00e9 ?\" href=\"https:\/\/valoxy.org\/blog\/assemblee-generale-ordinaire-modalites\/\" target=\"_blank\" rel=\"noopener noreferrer\">AGO annuelle d\u2019approbation des comptes<\/a><\/strong><span style=\"color: #000000;\"><strong>.<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\">R\u00e9mun\u00e9ration des administrateurs de SA<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Les administrateurs de SA ne peuvent \u00eatre r\u00e9mun\u00e9r\u00e9s qu\u2019avec des jetons de pr\u00e9sence dont le montant annuel est fix\u00e9 par l\u2019assembl\u00e9e g\u00e9n\u00e9rale.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que les administrateurs peuvent \u00e9galement percevoir des <strong>r\u00e9mun\u00e9rations exceptionnelles<\/strong> pour des missions particuli\u00e8res (il faudra alors passer par le biais des conventions r\u00e9glement\u00e9es) et <strong>se faire rembourser leurs frais<\/strong> sous r\u00e9serve d\u2019autorisation par le CA.<\/div><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\">Cumul contrat de travail et mandat d\u2019administrateur<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">S\u2019il existe un principe d\u2019interdiction d\u2019acc\u00e8s au salariat pour les administrateurs (sauf pour les TPE\/PME), <strong>un salari\u00e9 de la SA peut<\/strong> en revanche <strong>devenir administrateur si 3 conditions sont remplies<\/strong>\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">Le contrat de travail doit \u00eatre ant\u00e9rieur \u00e0 l\u2019acc\u00e8s aux fonctions d\u2019administrateur\u00a0;<\/span><\/li>\n<li><span style=\"color: #000000;\">Le contrat de travail doit r\u00e9mun\u00e9rer un emploi effectif, r\u00e9alis\u00e9\u00a0 sous un lien de subordination ;<\/span><\/li>\n<li><span style=\"color: #000000;\">Le nombre de salari\u00e9s \u00e9galement administrateurs ne doit pas d\u00e9passer un tiers de l\u2019ensemble des administrateurs.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Le pr\u00e9sident du conseil d\u2019administration de la SA<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><img decoding=\"async\" class=\" wp-image-11313 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-11.jpg\" alt=\"pr\u00e9sident du conseil d\u2019administration de la SA\" width=\"121\" height=\"55\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-11.jpg 640w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-11-300x137.jpg 300w\" sizes=\"(max-width: 121px) 100vw, 121px\" \/>N\u00e9cessairement <strong>personne physique<\/strong>, le pr\u00e9sident du conseil d\u2019administration de la SA est <strong>\u00e9lu parmi les administrateurs<\/strong>. Son mandat de pr\u00e9sident ne peut exc\u00e9der la dur\u00e9e de son mandat d\u2019administrateur mais il est <strong>r\u00e9\u00e9ligible<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">En plus des jetons de pr\u00e9sence pour ses fonctions d\u2019administrateur, le pr\u00e9sident du CA re\u00e7oit \u00e9galement une <strong>r\u00e9mun\u00e9ration pour son mandat de pr\u00e9sident<\/strong>. Cette derni\u00e8re peut \u00eatre <strong>fixe ou proportionnelle au chiffre d\u2019affaires<\/strong> r\u00e9alis\u00e9 par la soci\u00e9t\u00e9. <strong>C\u2019est au CA de d\u00e9terminer le montant et les modalit\u00e9s de cette r\u00e9mun\u00e9ration.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que comme tout administrateur, le pr\u00e9sident du CA est <strong>r\u00e9vocable <em>ad nutum<\/em><\/strong>.<\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Le directeur g\u00e9n\u00e9ral de la SA<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Obligatoirement une <strong>personne physique<\/strong>, le directeur g\u00e9n\u00e9ral de la SA peut \u00eatre <strong>actionnaire ou non<\/strong> de la soci\u00e9t\u00e9, il peut \u00eatre choisi parmi les <strong>administrateurs ou non<\/strong>. Il est <strong>nomm\u00e9 par le conseil d\u2019administration qui va \u00e9galement fixer sa r\u00e9mun\u00e9ration.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que <strong>le directeur g\u00e9n\u00e9ral ne peut \u00eatre r\u00e9voqu\u00e9 que pour juste motif ou pour cause l\u00e9gitime<\/strong>. Dans le cas contraire, ce dernier a le droit \u00e0 des dommages et int\u00e9r\u00eats.<\/div><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">A l\u2019\u00e9gard des tiers, c\u2019est lui qui <strong>repr\u00e9sente la soci\u00e9t\u00e9<\/strong> et qui <strong>exerce les fonctions de dirigeant<\/strong> de celle-ci. Il peut se faire aider par des <strong>directeurs g\u00e9n\u00e9raux d\u00e9l\u00e9gu\u00e9s, \u00e9galement nomm\u00e9s par le conseil d\u2019administration.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\">A noter que <strong>les fonctions de directeur g\u00e9n\u00e9ral peuvent \u00eatre assur\u00e9es par le pr\u00e9sident du conseil d\u2019administration<\/strong>.<\/div><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur la Soci\u00e9t\u00e9 Anonyme et les diff\u00e9rentes formes de soci\u00e9t\u00e9, consultez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\"><span class=\"s3\">La soci\u00e9t\u00e9 anonyme (SA)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/dualiste-bien-connaitre-directoire\/\"><span class=\"s3\">La Soci\u00e9t\u00e9 Anonyme : tout savoir sur le directoire<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societes-de-capitaux-comment-fonctionnent\/\"><span class=\"s3\">Les soci\u00e9t\u00e9s de capitaux : comment fonctionnent-elles ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\"><span class=\"s3\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societe-commandite-par-actions\/\"><span class=\"s3\">La soci\u00e9t\u00e9 en commandite par actions<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/associes-sarl-actionnaires-sas\/\"><span class=\"s3\">SARL SAS : diff\u00e9rences entre associ\u00e9s et actionnaires ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La soci\u00e9t\u00e9 anonyme (SA) est une soci\u00e9t\u00e9 de capitaux qui rassemble des actionnaires dont la participation est bas\u00e9e sur les capitaux investis dans l&rsquo;entreprise. Son fonctionnement est strictement r\u00e9glement\u00e9, et laisse moins de libert\u00e9s aux actionnaires pour s&rsquo;organiser que d&rsquo;autres&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11161,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-11294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les sp\u00e9cificit\u00e9s de la SA \u00e0 conseil d&#039;administration<\/title>\n<meta name=\"description\" content=\"En France, les soci\u00e9t\u00e9s anonymes ou SA peuvent arborer deux formes diff\u00e9rentes. 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