{"id":20018,"date":"2017-04-27T00:30:29","date_gmt":"2017-04-26T22:30:29","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=20018"},"modified":"2024-09-26T17:02:06","modified_gmt":"2024-09-26T15:02:06","slug":"commissaire-aux-comptes-sas-sarl","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-sas-sarl\/","title":{"rendered":"Le Commissaire aux comptes dans la SAS et la SARL"},"content":{"rendered":"<p>Le Commissariat aux comptes est une profession r\u00e9glement\u00e9e. <strong>La principale mission du Commissaire aux comptes<\/strong> est d\u2019auditer la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par les soci\u00e9t\u00e9s contr\u00f4l\u00e9es.<\/p>\n<p>Faire appel \u00e0 un\u00a0Commissaire aux comptes <strong>n&rsquo;est pas toujours obligatoire<\/strong>. \u00a0Sa pr\u00e9sence d\u00e9pend du franchissement de seuils. N\u00e9anmoins, il\u00a0est obligatoire dans les SA, quelle que soit la taille de la soci\u00e9t\u00e9.<\/p>\n<p class=\"p1\"><span class=\"s1\">Dans cet article, Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, identifie<\/span> les cas o\u00f9 le recours au Commissaire aux comptes est impos\u00e9 pour les SARL et SAS.<\/p>\n<h2>Rappel : la mission du Commissaire aux comptes<\/h2>\n<h3>Un devoir de contr\u00f4le<\/h3>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-16717 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/cumul-mandat-1-300x200.jpg\" alt=\"Commissaire aux comptes\" width=\"300\" height=\"200\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/cumul-mandat-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/cumul-mandat-1.jpg 424w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Le Commissaire aux comptes est aussi appel\u00e9 le \u00ab\u00a0r\u00e9viseur l\u00e9gal des comptes\u00a0\u00bb. Il a pour <strong>principale mission<\/strong> un devoir de contr\u00f4le. Il doit v\u00e9rifier les valeurs et les documents comptables de l&rsquo;entit\u00e9 dont il a charge de certifier les comptes.<\/p>\n<p>Cette mission consiste, notamment, \u00e0 v\u00e9rifier la sinc\u00e9rit\u00e9 et la concordance des comptes annuels avec les informations financi\u00e8res pr\u00e9sent\u00e9es lors de l\u2019assembl\u00e9e g\u00e9n\u00e9rale de l\u2019entreprise\u00a0et d&rsquo;attester de leur v\u00e9racit\u00e9.<\/p>\n<h3>Un devoir d&rsquo;information<\/h3>\n<p>Le commissaire aux comptes se doit d&rsquo;informer les actionnaires, le Parquet et le comit\u00e9 d&rsquo;entreprise. Les actionnaires et le comit\u00e9 d&rsquo;entreprise sont inform\u00e9s du r\u00e9sultat de ses investigations. Il doit informer le Procureur de la R\u00e9publique des faits litigieux et\/ou d\u00e9lictuels qu\u2019il a pu d\u00e9couvrir dans le cadre de sa mission.<\/p>\n<h3>Un devoir d&rsquo;alerte<\/h3>\n<p>Il doit alerter le dirigeant d\u00e8s lors qu&rsquo;il rel\u00e8ve des faits de nature \u00e0 compromettre la continuit\u00e9 de l&rsquo;exploitation.<\/p>\n<h2>Le recours au Commissaire aux comptes<\/h2>\n<h3>Dans la SARL<\/h3>\n<p>La SARL et l&rsquo;EURL (SARL unipersonnelle) se voient imposer un Commissaire aux comptes dans <strong>deux cas<\/strong>.<\/p>\n<p><strong>1)<\/strong> Lorsqu&rsquo;elles\u00a0<strong>d\u00e9passent<\/strong>, \u00e0 la cl\u00f4ture de l&rsquo;exercice social, <strong>trois\u00a0des conditions suivantes<\/strong>\u00a0:<br \/>\n&#8211; 1 550 000 \u20ac de total du bilan<br \/>\n&#8211; 3 100 000 \u20ac de CA HT<br \/>\n&#8211; 50 salari\u00e9s en moyenne<\/p>\n<p><strong>2) <\/strong>Lorsqu&rsquo;un ou plusieurs associ\u00e9s repr\u00e9sentant au moins le dixi\u00e8me du capital demande sa nomination en justice.<\/p>\n<div class=\"encadre-style\"> La soci\u00e9t\u00e9 n&rsquo;a pas \u00e0 d\u00e9signer (ou de renouveler) un Commissaire aux comptes d\u00e8s lors qu&rsquo;elle n&rsquo;a pas d\u00e9pass\u00e9 les seuils fix\u00e9s pour deux des crit\u00e8res pendant les deux exercices pr\u00e9c\u00e9dant l&rsquo;expiration du mandat\u00a0 du Commissaire. <\/div>\n<h3>Le commissaire aux comptes dans la SAS<\/h3>\n<p>La SAS et la SASU (SAS unipersonnelle) se voient imposer un Commissaire aux comptes dans <strong>trois cas<\/strong>.<img decoding=\"async\" class=\" wp-image-18889 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-300x300.jpg\" alt=\"Conditions commissaire aux comptes\" width=\"238\" height=\"238\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1.jpg 750w\" sizes=\"(max-width: 238px) 100vw, 238px\" \/><\/p>\n<p><strong>1)<\/strong> Lorsqu&rsquo;elles\u00a0<strong>d\u00e9passent<\/strong>, \u00e0 la cl\u00f4ture de l&rsquo;exercice social,<strong>\u00a0deux des trois conditions suivantes<\/strong>\u00a0:<br \/>\n&#8211; 1 000 000 \u20ac de\u00a0total du bilan<br \/>\n&#8211; 2 000 000 \u20ac de CA HT<br \/>\n&#8211; 20 salari\u00e9s permanents<\/p>\n<p><strong>2)<\/strong> De plus, sa pr\u00e9sence est <strong>obligatoire<\/strong> si la SAS contr\u00f4le une ou plusieurs soci\u00e9t\u00e9s ou si elle est elle-m\u00eame l&rsquo;objet d&rsquo;un contr\u00f4le. Le contr\u00f4le peut \u00eatre exclusif ou conjoint.<\/p>\n<h4><strong>Le contr\u00f4le exclusif<\/strong> r\u00e9sulte de\u00a0:<\/h4>\n<ul>\n<li>la d\u00e9tention directe ou indirecte de la majorit\u00e9 des droits de vote dans une autre entreprise<\/li>\n<li>de la d\u00e9signation, pendant deux exercices successifs, de la majorit\u00e9 des membres des organes d&rsquo;administration, de direction ou de surveillance d&rsquo;une autre entreprise.<\/li>\n<\/ul>\n<div class=\"encadre-style\"> La soci\u00e9t\u00e9 est pr\u00e9sum\u00e9e avoir effectu\u00e9 cette d\u00e9signation lorsqu&rsquo;elle a dispos\u00e9 au cours de cette p\u00e9riode, directement ou indirectement, d&rsquo;une fraction sup\u00e9rieure \u00e0 40% des droits de vote, et qu&rsquo;aucun autre associ\u00e9 ou actionnaire ne d\u00e9tenait directement ou indirectement, une fraction sup\u00e9rieure \u00e0 la sienne. <\/div>\n<ul>\n<li>de l&rsquo;influence d\u00e9terminante qu&rsquo;elle exerce \u00a0sur une entreprise en vertu d&rsquo;un contrat ou de clauses statutaires l\u00e9gales<\/li>\n<\/ul>\n<p><strong>Le contr\u00f4le conjoint<\/strong> est le partage du contr\u00f4le d&rsquo;une entreprise exploit\u00e9e en commun par un nombre limit\u00e9 d&rsquo;associ\u00e9s ou d&rsquo;actionnaires, de sorte que les d\u00e9cisions r\u00e9sultent de leur accord.<\/p>\n<p><strong>3)<\/strong> Enfin, la pr\u00e9sence d&rsquo;un Commissaire aux comptes est <strong>obligatoire<\/strong> si un ou plusieurs actionnaires repr\u00e9sentant au moins le dixi\u00e8me du capital ont demand\u00e9 en justice sa nomination.<\/p>\n<p><div class=\"encadre-style\"> Pour plus d&rsquo;informations sur le commissariat aux comptes, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\" target=\"_blank\" rel=\"noopener noreferrer\">Qu\u2019est-ce qu\u2019un commissaire aux comptes<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/sarl-sas-bonne-forme-juridique\/\" target=\"_blank\" rel=\"noopener noreferrer\">SARL, SAS : Comment choisir la bonne forme juridique ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/expert-comptable-commissaire-aux-comptes\/\" target=\"_blank\" rel=\"noopener noreferrer\">Expert-comptable et commissaire aux comptes\u00a0: quelles diff\u00e9rences\u00a0? <\/a><\/div><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le Commissariat aux comptes est une profession r\u00e9glement\u00e9e. La principale mission du Commissaire aux comptes est d\u2019auditer la qualit\u00e9 et la transparence des informations comptables et financi\u00e8res transmises par les soci\u00e9t\u00e9s contr\u00f4l\u00e9es. Faire appel \u00e0 un\u00a0Commissaire aux comptes n&rsquo;est pas&#8230;<\/p>\n","protected":false},"author":1,"featured_media":19813,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-20018","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>Le Commissaire aux comptes dans la SAS et la SARL<\/title>\n<meta name=\"description\" content=\"Le recours au Commissaire aux comptes est obligatoire en SARL ou en SAS, notamment si l&#039;entreprise d\u00e9passe certains seuils.\" \/>\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\/commissaire-aux-comptes-sas-sarl\/\" 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