{"id":4846,"date":"2013-07-17T17:51:28","date_gmt":"2013-07-17T15:51:28","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=4846"},"modified":"2024-06-13T12:25:19","modified_gmt":"2024-06-13T10:25:19","slug":"assemblee-generale-ordinaire-modalites","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/assemblee-generale-ordinaire-modalites\/","title":{"rendered":"L\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire (AGO)"},"content":{"rendered":"<p><span class=\"exergue\">La tenue d&rsquo;une <strong>assembl\u00e9e g\u00e9n\u00e9rale ordinaire<\/strong> annuelle (AGOA) est obligatoire pour les entreprises. Elle a pour objet d&rsquo;approuver les comptes annuels de l&rsquo;exercice \u00e9coul\u00e9 et de d\u00e9cider de l&rsquo;affectation du r\u00e9sultat.<\/span><\/p>\n<p>Dans cet article, Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous en dit plus sur les modalit\u00e9s de l\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle :<\/p>\n<ul>\n<li>Qu\u2019est-ce qu\u2019une assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle\u00a0?<\/li>\n<li>Le d\u00e9roulement d\u2019une assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle<\/li>\n<li>Les modalit\u00e9s d&rsquo;une assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle<\/li>\n<\/ul>\n<h2>Qu\u2019est ce qu\u2019une AGO ?<\/h2>\n<p><span class=\"exergue\">L\u2019<strong>Assembl\u00e9e G\u00e9n\u00e9rale Ordinaire <\/strong>annuelle a lieu\u00a0 une fois par an. A la cl\u00f4ture de l\u2019exercice comptable, l&rsquo;entreprise dispose de 6 mois pour r\u00e9unir l&rsquo;assembl\u00e9e des associ\u00e9s ou actionnaires.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-4351 alignright\" style=\"margin-left: 20px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/formation-creation-dentreprise-300x276.png\" alt=\"assemblee generale\" width=\"300\" height=\"276\" \/>Cette assembl\u00e9e se compose des associ\u00e9s de l\u2019entreprise, du dirigeant s\u2019il est non associ\u00e9, ainsi que du Commissaire aux comptes, s\u2019il y en a un. Le dirigeant a l&rsquo;obligation de pr\u00e9venir l\u2019ensemble des personnes concern\u00e9es pour leur indiquer la date, l\u2019heure et le lieu de l\u2019assembl\u00e9e.<\/p>\n<p>Le but de l\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire est bien d\u00e9fini, puisqu\u2019on y traite de :<\/p>\n<ul>\n<li><span class=\"exergue\">la pr\u00e9sentation des comptes annuels de l\u2019entreprise,<\/span><\/li>\n<li><span class=\"exergue\">l\u2019affectation du r\u00e9sultat,<\/span><\/li>\n<li><span class=\"exergue\">la d\u00e9termination des dividendes \u00e0 distribuer ou non ainsi que du montant de la r\u00e9mun\u00e9ration du dirigeant,<\/span><\/li>\n<li><span class=\"exergue\">l\u2019orientation de la future politique de l\u2019entreprise,<\/span><\/li>\n<li><span class=\"exergue\">enfin, la nomination du commissaire aux comptes ou d\u2019un nouveau dirigeant <\/span>peut \u00e9galement \u00eatre abord\u00e9e.<\/li>\n<\/ul>\n<h2>Le d\u00e9roulement d\u2019une assembl\u00e9e g\u00e9n\u00e9rale ordinaire<\/h2>\n<p>L&rsquo;assembl\u00e9e se d\u00e9roule dans un ordre pr\u00e9cis.<\/p>\n<ul>\n<li>Le dirigeant pr\u00e9sente le rapport de gestion. On y trouve l&rsquo;historique des \u00e9v\u00e8nements importants intervenus au cours de l&rsquo;exercice.<\/li>\n<li>Un rapport sp\u00e9cial traite des conventions intervenues entre la soci\u00e9t\u00e9 et le dirigeant, ou entre la soci\u00e9t\u00e9 et les associ\u00e9s.<\/li>\n<li>Enfin, les associ\u00e9s proc\u00e8dent au vote.<\/li>\n<\/ul>\n<p><span class=\"exergue\">Les conditions de vote (majorit\u00e9 et quorum) \u00e0 l&rsquo;<strong>assembl\u00e9e g\u00e9n\u00e9rale ordinaire<\/strong> annuelle d\u00e9pendent de la forme de la soci\u00e9t\u00e9 et des dispositions pr\u00e9vues dans les statuts.<\/span><\/p>\n<p>Par exemple, dans les SARL, la loi pr\u00e9voit que les d\u00e9cisions ordinaires se prennent \u00e0 la majorit\u00e9 absolue (50% + une voix). Cependant, il est possible de pr\u00e9voir dans les statuts des modalit\u00e9s diff\u00e9rentes en mati\u00e8re de majorit\u00e9 et de quorum.<\/p>\n<p><b>\u00a0<\/b><\/p>\n<h2>Les modalit\u00e9s d&rsquo;une AGO<\/h2>\n<p><span class=\"exergue\">Pour pr\u00e9parer correctement l\u2019<strong>assembl\u00e9e g\u00e9n\u00e9rale ordinaire <\/strong>annuelle, les associ\u00e9s doivent disposer de tous les documents n\u00e9cessaires \u00e0 son bon d\u00e9roulement.<\/span> Ainsi, toute personne concern\u00e9e par l\u2019AGO doit recevoir les documents de gestion de l\u2019entreprise 15 jours avant la date de l&rsquo;assembl\u00e9e,\u00a0 qui a g\u00e9n\u00e9ralement lieu au si\u00e8ge de l&rsquo;entreprise.<\/p>\n<p>Ensuite, dans le mois suivant l&rsquo;approbation des comptes, le dirigeant doit d\u00e9poser au greffe du tribunal de commerce les comptes de l&rsquo;exercice \u00e9coul\u00e9. Parmi ces documents, on retrouve :<\/p>\n<ul>\n<li><span class=\"exergue\">Les comptes annuels<\/span> (bilan, compte de r\u00e9sultat et annexes),<\/li>\n<li><span class=\"exergue\">Le rapport de gestion<\/span> (si la soci\u00e9t\u00e9 est cot\u00e9e en bourse),<\/li>\n<li><span class=\"exergue\">Le rapport du commissaire aux comptes<\/span> (s&rsquo;il existe) <span class=\"exergue\">sur les comptes annuels,<\/span><\/li>\n<li><span class=\"exergue\">La proposition d&rsquo;affectation du r\u00e9sultat et la r\u00e9solution vot\u00e9e.<\/span><\/li>\n<\/ul>\n<p>Toutefois, en fonction de la forme de la soci\u00e9t\u00e9, d&rsquo;autres documents peuvent \u00eatre n\u00e9cessaires.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-4326\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/assemblee-generale-200x147.png\" alt=\"Organisation du temps de travail\" width=\"200\" height=\"147\" \/><\/p>\n<p>Comment faire pour que votre assembl\u00e9e g\u00e9n\u00e9rale ordinaire se passe au mieux ? N\u2019h\u00e9sitez pas \u00e0 consulter un expert-comptable qui vous renseignera davantage sur le sujet.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019information sur les assembl\u00e9es g\u00e9n\u00e9rales, retrouvez 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\/assemblees-generales-sarl\/\"><span class=\"s3\">Les assembl\u00e9es g\u00e9n\u00e9rales en SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/cout-dune-assemblee-generale\/\"><span class=\"s3\">Combien co\u00fbte une assembl\u00e9e g\u00e9n\u00e9rale de soci\u00e9t\u00e9 ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/preparer-ago-annuelle-sarl\/\"><span class=\"s3\">Comment pr\u00e9parer l\u2019AGO annuelle dans les SARL ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/assemblees-generales-societes-cotees-non-cotees\/\"><span class=\"s3\">La pr\u00e9paration des assembl\u00e9es g\u00e9n\u00e9rales de 2017 des soci\u00e9t\u00e9s cot\u00e9es et non cot\u00e9es<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La tenue d&rsquo;une assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle (AGOA) est obligatoire pour les entreprises. Elle a pour objet d&rsquo;approuver les comptes annuels de l&rsquo;exercice \u00e9coul\u00e9 et de d\u00e9cider de l&rsquo;affectation du r\u00e9sultat. Dans cet article, Valoxy, cabinet d&rsquo;expertise comptable dans les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4850,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4846","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>L\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire (AGO) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La tenue d&#039;une assembl\u00e9e g\u00e9n\u00e9rale ordinaire est obligatoire pour les entreprises. 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