{"id":12156,"date":"2016-01-31T00:30:14","date_gmt":"2016-01-30T23:30:14","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=12156"},"modified":"2024-07-13T16:24:43","modified_gmt":"2024-07-13T14:24:43","slug":"expert-comptable-secret-professionnel","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/","title":{"rendered":"L\u2019expert-comptable et le secret professionnel"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">L&rsquo;expert-comptable, professionnel de l\u2019expertise comptable, est astreint au secret professionnel.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Les salari\u00e9s des cabinets d\u2019expertise-comptable, n\u2019\u00e9tant pas membres de <a href=\"https:\/\/valoxy.org\/blog\/ordre-des-experts-comptables-23032015avalchrib\/\"><span class=\"s2\">l\u2019Ordre<\/span><\/a>, ne sont pas soumis au secret professionnel. Ils ob\u00e9issent aux r\u00e8gles du droit du travail. \u00c0 ce titre, ils doivent respecter leurs obligations de r\u00e9serve et de discr\u00e9tion.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur les obligations et les devoirs de l\u2019expert-comptable.<\/span><\/p>\n<h2 style=\"text-align: justify;\">Le secret<\/h2>\n<p style=\"text-align: justify;\">L\u2019expert-comptable est tenu au secret professionnel sous peine, notamment, de sanctions p\u00e9nales.<\/p>\n<p style=\"text-align: justify;\">Cela recouvre les confidences re\u00e7ues ainsi que les informations d\u00e9duites \u00e0 l\u2019occasion de l\u2019exercice de sa profession, \u00e0 l\u2019exclusion des informations publiques qui ne sont pas couvertes par le secret professionnel (par exemple, les comptes annuels). Le secret professionnel est dit \u00ab\u00a0absolu\u00a0\u00bb car rien ne peut en d\u00e9lier l\u2019expert-comptable, pas m\u00eame l\u2019autorisation de son client.<\/p>\n<p style=\"text-align: justify;\">Toutefois, il faut distinguer les informations \u00e0 caract\u00e8re secret et les informations plus ordinaires, que le client peut demander d\u2019adresser \u00e0 un tiers.<\/p>\n<h2 style=\"text-align: justify;\">Le devoir de discr\u00e9tion et l\u2019obligation de confidentialit\u00e9<\/h2>\n<p style=\"text-align: justify;\">Les professionnels du chiffre doivent respecter un devoir de discr\u00e9tion et de confidentialit\u00e9, issu du code de d\u00e9ontologie de la profession, dans l\u2019utilisation de toutes les informations dont ils ont connaissance au cours de l\u2019exercice de leur activit\u00e9.<\/p>\n<p style=\"text-align: justify;\">Contrairement au secret professionnel, l\u2019obligation de confidentialit\u00e9 et le devoir de discr\u00e9tion peuvent \u00eatre lev\u00e9s \u00e0 la demande \u00e9crite du client.<\/p>\n<p style=\"text-align: justify;\">En fait, la confidentialit\u00e9 vise toutes les informations g\u00e9n\u00e9rales recueillies par le professionnel au cours de sa mission, hors celles couvertes par le secret. Il ne peut transmettre ces informations sans l\u2019accord de son client, sous peine de sanctions disciplinaires.<\/p>\n<h2 style=\"text-align: justify;\">Les sanctions<\/h2>\n<p style=\"text-align: justify;\">Tout ce qui concerne le client pourra donner lieu \u00e0 des dommages et int\u00e9r\u00eats au profit de ce dernier. Mais seules les informations confidentielles seront susceptibles de constituer le d\u00e9lit de violation du secret professionnel. (punissable d\u2019un an de prison et 15 000\u20ac d\u2019amende).<\/p>\n<p style=\"text-align: justify;\">En cas de violation du secret professionnel, l\u2019expert-comptable engage sa responsabilit\u00e9 de trois mani\u00e8res diff\u00e9rentes\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>p\u00e9nale,<\/li>\n<li>civile\u00a0: lorsqu\u2019il a caus\u00e9 un pr\u00e9judice,<\/li>\n<li>disciplinaire\u00a0: en cas de non respect des r\u00e8gles professionnelles et\/ou d\u00e9ontologiques, il peut s\u2019exposer \u00e0 des sanctions allant d\u2019une r\u00e9primande \u00e0 la radiation.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le salari\u00e9, quant \u00e0 lui, s\u2019il viole son obligation de r\u00e9serve ou de discr\u00e9tion, commet une faute lourde. Celle-ci peut \u00e9galement donner droit \u00e0 r\u00e9paration du pr\u00e9judice caus\u00e9.<\/p>\n<h2 style=\"text-align: justify;\">Les exceptions<\/h2>\n<p style=\"text-align: justify;\">Seule une disposition l\u00e9gale sp\u00e9ciale peut d\u00e9roger au caract\u00e8re absolu du secret professionnel.<\/p>\n<p class=\"p1\"><span class=\"s1\">Par exemple, les experts-comptables doivent d\u00e9poser une d\u00e9claration <\/span><span class=\"s2\">au<\/span><span class=\"s1\"> TRACFIN <\/span><span class=\"s3\">(l\u2019organisme du minist\u00e8re de l&rsquo;\u00c9conomie et des Finances, charg\u00e9 de la lutte contre la fraude, le blanchiment d&rsquo;argent et le financement du terrorisme dont l\u2019acronyme est \u00ab Traitement du Renseignement et Action contre les Circuits Financiers clandestins \u00bb)<\/span><span class=\"s1\"><span class=\"Apple-converted-space\">\u00a0 <\/span>portant sur les op\u00e9rations mettant en jeu des sommes pouvant provenir d\u2019infractions, d\u2019une fraude fiscale ou participant au financement du terrorisme. Voir notre article <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-lutte-contre-le-blanchiment-et-le-financement-du-terrorisme-lcb-ft\/\" target=\"_self\" rel=\"noopener\">La lutte contre le blanchiment et le financement du terrorisme (LCB-FT)<\/a>.<\/p>\n<div class=\"mkd-pt-two-excerpt\">\n<p class=\"mkd-post-excerpt\">\n<\/div>\n<p style=\"text-align: justify;\">En outre, le professionnel est d\u00e9li\u00e9 du secret professionnel pour les besoins de sa d\u00e9fense. Ce, lorsqu&rsquo;il y a des poursuites judiciaires ou disciplinaires engag\u00e9es contre lui. Dans ce cas, il pourra produire des documents n\u00e9cessaires \u00e0 l\u2019\u00e9tablissement de la v\u00e9rit\u00e9 et relatifs \u00e0 des contr\u00f4les effectu\u00e9s par ses soins.<\/p>\n<p style=\"text-align: justify;\">D\u2019autres exceptions existent \u00e0 l\u2019\u00e9gard de l\u2019Autorit\u00e9 des March\u00e9s Financiers (AMF), du juge-commissaire dans le cadre d\u2019une proc\u00e9dure de sauvegarde ou de redressement judiciaire, ou encore des juridictions r\u00e9pressives\u00a0<span class=\"s1\">(officier de <\/span><span class=\"s2\">Police Judiciaire (OPJ),<\/span><span class=\"s1\"> procureur de la R\u00e9publique, fisc).<\/span><\/p>\n<p style=\"text-align: justify;\">Le secret n\u2019est pas non plus de mise entre associ\u00e9s et collaborateurs d&rsquo;un cabinet, ni entre professionnels du chiffre. (le commissaire aux comptes, par exemple).<\/p>\n<p class=\"p1\"><span class=\"s1\">En conclusion, l\u2019expert-comptable peut recevoir tout type de confidence et d\u2019information relatives \u00e0 son client. Mais il <\/span><span class=\"s2\">ne peut les divulguer qu\u2019avec <\/span><span class=\"s1\">clairvoyance et parcimonie.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Cet article vous a int\u00e9ress\u00e9 ? Laissez nous un commentaires sur notre blog ! Retrouvez \u00e9galement nos autres 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\/expert-comptable-choisir\/\"><span class=\"s3\">Comment choisir son expert-comptable<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\"><span class=\"s3\">Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/tpe-et-expert-comptable\/\"><span class=\"s3\">TPE : 4 raisons pour travailler avec un expert-comptable<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><span class=\"s3\">Changer d\u2019expert-comptable : mode d\u2019emploi !<\/span><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/expert-comptable-commissaire-aux-comptes\/\"><span class=\"s3\">Expert-comptable et commissaire aux comptes\u00a0: quelles diff\u00e9rences\u00a0?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;expert-comptable, professionnel de l\u2019expertise comptable, est astreint au secret professionnel. Les salari\u00e9s des cabinets d\u2019expertise-comptable, n\u2019\u00e9tant pas membres de l\u2019Ordre, ne sont pas soumis au secret professionnel. Ils ob\u00e9issent aux r\u00e8gles du droit du travail. \u00c0 ce titre, ils doivent&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-12156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019expert-comptable et le secret professionnel | Valoxy<\/title>\n<meta name=\"description\" content=\"L&#039;expert-comptable est astreint au secret professionnel. Les salari\u00e9s d&#039;un cabinet sont tenus \u00e0 un devoir de r\u00e9serve et de discr\u00e9tion.\" \/>\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\/expert-comptable-secret-professionnel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019expert-comptable et le secret professionnel | Valoxy\" \/>\n<meta property=\"og:description\" content=\"L&#039;expert-comptable est astreint au secret professionnel. Les salari\u00e9s d&#039;un cabinet sont tenus \u00e0 un devoir de r\u00e9serve et de discr\u00e9tion.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-30T23:30:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-13T14:24:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"375\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"L\u2019expert-comptable et le secret professionnel\",\"datePublished\":\"2016-01-30T23:30:14+00:00\",\"dateModified\":\"2024-07-13T14:24:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/\"},\"wordCount\":765,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/\",\"url\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/\",\"name\":\"L\u2019expert-comptable et le secret professionnel | Valoxy\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg\",\"datePublished\":\"2016-01-30T23:30:14+00:00\",\"dateModified\":\"2024-07-13T14:24:43+00:00\",\"description\":\"L'expert-comptable est astreint au secret professionnel. Les salari\u00e9s d'un cabinet sont tenus \u00e0 un devoir de r\u00e9serve et de discr\u00e9tion.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg\",\"width\":700,\"height\":375,\"caption\":\"logo ordre expert-comptable\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L\u2019expert-comptable et le secret professionnel\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"L\u2019expert-comptable et le secret professionnel | Valoxy","description":"L'expert-comptable est astreint au secret professionnel. Les salari\u00e9s d'un cabinet sont tenus \u00e0 un devoir de r\u00e9serve et de discr\u00e9tion.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/","og_locale":"fr_FR","og_type":"article","og_title":"L\u2019expert-comptable et le secret professionnel | Valoxy","og_description":"L'expert-comptable est astreint au secret professionnel. Les salari\u00e9s d'un cabinet sont tenus \u00e0 un devoir de r\u00e9serve et de discr\u00e9tion.","og_url":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-01-30T23:30:14+00:00","article_modified_time":"2024-07-13T14:24:43+00:00","og_image":[{"width":700,"height":375,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"L\u2019expert-comptable et le secret professionnel","datePublished":"2016-01-30T23:30:14+00:00","dateModified":"2024-07-13T14:24:43+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/"},"wordCount":765,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg","articleSection":["Comptabilit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/","url":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/","name":"L\u2019expert-comptable et le secret professionnel | Valoxy","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg","datePublished":"2016-01-30T23:30:14+00:00","dateModified":"2024-07-13T14:24:43+00:00","description":"L'expert-comptable est astreint au secret professionnel. Les salari\u00e9s d'un cabinet sont tenus \u00e0 un devoir de r\u00e9serve et de discr\u00e9tion.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/logo-expert-comptable-gimp-70-1.jpg","width":700,"height":375,"caption":"logo ordre expert-comptable"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/expert-comptable-secret-professionnel\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"L\u2019expert-comptable et le secret professionnel"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/12156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=12156"}],"version-history":[{"count":2,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/12156\/revisions"}],"predecessor-version":[{"id":68490,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/12156\/revisions\/68490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/12816"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=12156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=12156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=12156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}