{"id":11294,"date":"2015-09-25T00:30:03","date_gmt":"2015-09-24T22:30:03","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11294"},"modified":"2026-08-02T17:16:20","modified_gmt":"2026-08-02T15:16:20","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 se base sur les capitaux investis dans l&rsquo;entreprise. Son fonctionnement est strictement r\u00e9glement\u00e9. Il laisse moins de libert\u00e9s aux actionnaires pour s&rsquo;organiser que d&rsquo;autres formes juridiques. La SA 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 <strong>la SA \u00e0 conseil d\u2019administration.<\/strong><\/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\u00a0 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, le pr\u00e9sident <strong>peut convoquer le conseil \u00e0 tout moment<\/strong> en en fixant 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 \u00ab\u00a0jetons de pr\u00e9sence\u00a0\u00bb 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. Ils peuvent \u00e9galement <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, il a 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 se base sur les capitaux investis dans l&rsquo;entreprise. Son fonctionnement est strictement r\u00e9glement\u00e9. Il 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>La SA \u00e0 conseil d\u2019administration | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La direction des soci\u00e9t\u00e9s anonymes (SA) s&#039;appuie sur un conseil d&#039;administration, ou sur un directoire et un conseil de surveillance...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/sa-conseil-administration\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La SA \u00e0 conseil d\u2019administration | Blog Valoxy - 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