{"id":13500,"date":"2016-04-14T00:30:28","date_gmt":"2016-04-13T22:30:28","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13500"},"modified":"2025-11-28T16:35:08","modified_gmt":"2025-11-28T15:35:08","slug":"commissaire-aux-apports-caa","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/commissaire-aux-apports-caa\/","title":{"rendered":"Le commissaire aux apports (CAA)"},"content":{"rendered":"<p style=\"text-align: justify;\">Dans le cadre de la d\u00e9termination de son capital, un g\u00e9rant peut proc\u00e9der \u00e0 diff\u00e9rents apports (en num\u00e9raire, en nature et en industrie). <strong>Si la valeur de cet apport est fausse, le montant du capital (qui repr\u00e9sente la garantie des tiers) est \u00e9galement faux. Il y a donc un risque de pr\u00e9judice pour les tiers.<\/strong> La nomination d\u2019un commissaire aux apports est donc cens\u00e9e garantir la juste valeur des biens apport\u00e9s. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France explique dans cet article le r\u00f4le et la mission du commissaire aux apports (CAA).<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Les situations dans lesquelles le CAA doit intervenir.<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Lors de la constitution d\u2019une SA, d\u2019une SAS, ou d\u2019une SCA, les apports en nature sont autoris\u00e9s, mais la nomination d\u2019un commissaire aux apports (CAA) est obligatoire.<\/strong> C\u2019est normalement le Pr\u00e9sident du Tribunal de Commerce qui d\u00e9signe le commissaire aux apports.<\/p>\n<p style=\"text-align: justify;\">Cependant, les associ\u00e9s peuvent le d\u00e9signer \u00e0 l\u2019unanimit\u00e9 sans passer par un juge.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> En cas d\u2019augmentation de capital, <strong>un commissaire aux apports est obligatoirement nomm\u00e9 par un juge.<\/strong> <\/div><\/p>\n<p style=\"text-align: justify;\">Lors de la cr\u00e9ation d\u2019<a href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener noreferrer\">une SARL<\/a>, l<strong>e commissaire aux apports est facultatif sous certaines conditions cumulatives<\/strong> :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les associ\u00e9s d\u00e9cident unanimement de ne pas recourir aux CAA,<\/li>\n<li>Il n\u2019y a aucun apport d\u2019une valeur sup\u00e9rieure \u00e0 30 000 \u20ac,<\/li>\n<li>Le montant total des apports et des apports en nature ne repr\u00e9sente pas plus de 50% du capital.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Par exemple pour une soci\u00e9t\u00e9 au capital de 20 000 \u20ac dont les apports en nature repr\u00e9sentent plus de 10 000 \u20ac, il est obligatoire d\u2019avoir recours \u00e0 un CAA, m\u00eame en cas de d\u00e9cision unanime des associ\u00e9s. <\/div><\/p>\n<p style=\"text-align: justify;\">En r\u00e9sum\u00e9 :<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\"alignright wp-image-11773\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\" alt=\"le commissaire aux apports\" width=\"271\" height=\"181\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg 538w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg 300w\" sizes=\"(max-width: 271px) 100vw, 271px\" \/>Le commissaire aux apports est soit nomm\u00e9 par l\u2019ensemble des associ\u00e9s, soit par le pr\u00e9sident du Tribunal de Commerce.<\/li>\n<li>En cas d\u2019augmentation de capital, aucune dispense n\u2019est possible.<\/li>\n<li>Apr\u00e8s la nomination d\u2019un commissaire aux apports par un juge, aucune voie de recours n\u2019est possible.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Les avantages particuliers.<\/span><\/h2>\n<p style=\"text-align: justify;\">La mission du commissaire aux apports consiste \u00e9galement \u00e0 appr\u00e9cier les avantages particuliers mis en place lors de la constitution de la soci\u00e9t\u00e9.<\/p>\n<p style=\"text-align: justify;\">Il peut s\u2019agir d\u2019action de pr\u00e9f\u00e9rence d\u00e9finie par le code de commerce \u00e0 l\u2019article L 228-11 mais plus g\u00e9n\u00e9ralement <strong>de tous avantages conf\u00e9r\u00e9s \u00e0 un associ\u00e9 ou \u00e0 un tiers susceptibles de rompre l\u2019\u00e9galit\u00e9 entre associ\u00e9s, et que les tiers ont int\u00e9r\u00eat \u00e0 conna\u00eetre<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Les actions de pr\u00e9f\u00e9rence d\u00e9signent les actions assorties de droits particuliers, comme par exemple les actions \u00e0 droit de vote double, les actions \u00e0 dividendes prioritaires\u2026 <\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La mission du Commissaire aux Apports.<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\"alignright wp-image-11554\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-12.jpg\" alt=\"le qu'est-ce qu'un commissaire aux apports\" width=\"273\" height=\"182\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-12.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-12-300x200.jpg 300w\" sizes=\"(max-width: 273px) 100vw, 273px\" \/>Le commissaire aux apports est libre d\u2019organiser sa mission comme il le souhaite. Il dispose d\u2019un droit d\u2019acc\u00e8s \u00e0 toutes les informations qu\u2019il estime n\u00e9cessaires pour sa mission et peut se faire assister par l\u2019expert de son choix.<\/strong><br \/>\nPour \u00e9valuer les apports, le CAA met en place les diligences qu\u2019il estime n\u00e9cessaires. Sa mission doit \u00eatre accomplie en toute ind\u00e9pendance.<\/p>\n<p style=\"text-align: justify;\">Par cette mission, le CAA engage sa responsabilit\u00e9 civile (article 1383) mais \u00e9galement sa responsabilit\u00e9 p\u00e9nale (en cas par exemple de complicit\u00e9 dans un d\u00e9lit de majoration frauduleuse des apports). Il engage \u00e9galement sa responsabilit\u00e9 disciplinaire.<\/p>\n<p style=\"text-align: justify;\"><strong>A la fin de sa mission, le Commissaire aux Apports r\u00e9dige un rapport d\u00e9pos\u00e9 au Tribunal de Commerce avec les statuts.<\/strong><br \/>\nLa mission du commissaire aux apports est donc complexe. En cas de cr\u00e9ation d\u2019entreprise ou d\u2019augmentation de capital r\u00e9alis\u00e9e par apports en nature, le g\u00e9rant doit penser aux commissaires aux apports et s\u2019interroger sur sa nomination \u00e9ventuelle.<\/p>\n<p>Retrouvez les r\u00f4les et les diff\u00e9rentes interventions des experts dans nos articles sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\"><span class=\"s2\">Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC)<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/pourquoi-avoir-un-commissaire-aux-comptes\/\"><span class=\"s2\">Pourquoi avoir un Commissaire aux Comptes ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/role-commissaire-fusion\/\"><span class=\"s2\">Le commissaire \u00e0 la fusion : quel r\u00f4le joue t-il ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/expert-comptable-commissaire-aux-comptes\/\"><span class=\"s2\">Expert-comptable et commissaire aux comptes\u00a0: quelles diff\u00e9rences\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/transformer-une-sarl-en-sas\/\"><span class=\"s2\">Transformer une SARL en SAS : la Mission du Commissaire \u00e0 la Transformation<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de la d\u00e9termination de son capital, un g\u00e9rant peut proc\u00e9der \u00e0 diff\u00e9rents apports (en num\u00e9raire, en nature et en industrie). Si la valeur de cet apport est fausse, le montant du capital (qui repr\u00e9sente la garantie des&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-13500","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>Cr\u00e9ation d&#039;entreprise : la mission du Commissaire Aux Apports<\/title>\n<meta name=\"description\" content=\"Le commissaire aux apports est souvent n\u00e9cessaire pour \u00e9viter les erreurs de valorisation du capital de l&#039;entreprise. 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