{"id":7317,"date":"2014-02-24T18:45:28","date_gmt":"2014-02-24T17:45:28","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7317"},"modified":"2025-11-19T09:39:56","modified_gmt":"2025-11-19T08:39:56","slug":"lettre-de-mission-de-l-expert-comptable-02242014al1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/lettre-de-mission-de-l-expert-comptable-02242014al1\/","title":{"rendered":"La lettre de mission de l\u2019expert-comptable"},"content":{"rendered":"<p><span style=\"line-height: 1.5em;\">Lorsqu\u2019un expert-comptable est missionn\u00e9 par une entreprise pour effectuer une prestation (comptabilit\u00e9, suivi social, audit, conseil, \u2026),<span class=\"exergue\"> il doit imp\u00e9rativement r\u00e9diger une <strong>lettre de mission<\/strong> qui sera sign\u00e9e par les deux parties.<\/span> La lettre de mission sert \u00e0 d\u00e9finir le contenu de la mission, les modalit\u00e9s d\u2019intervention, ainsi que les obligations de l\u2019expert-comptable et de son client.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9finit dans cet article les \u00e9l\u00e9ments caract\u00e9ristiques de la lettre de mission de l\u2019expert-comptable.<\/span><\/p>\n<figure id=\"attachment_6472\" aria-describedby=\"caption-attachment-6472\" style=\"width: 180px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-6472 \" title=\"lettre de mission et expertise comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/dossiers-300x300.jpg\" alt=\"la lettre de mission\" width=\"180\" height=\"180\" \/><figcaption id=\"caption-attachment-6472\" class=\"wp-caption-text\">La lettre de mission de l&rsquo;expert-comptable<\/figcaption><\/figure>\n<h2><b>En quoi consiste la lettre de mission de l\u2019expert-comptable\u00a0?<\/b><\/h2>\n<p>On appelle \u00ab\u00a0lettre de mission\u00a0\u00bb le contrat qui lie un expert-comptable et son client (entreprise, particulier, dirigeant, repreneur ou cr\u00e9ateur d\u2019entreprise, \u2026). <span class=\"exergue\">Ce document fait partie de la d\u00e9ontologie des experts-comptables, il est par cons\u00e9quent obligatoire pour chacune des missions qui lui sont confi\u00e9es<\/span> et doit contenir les informations suivantes\u00a0:<\/p>\n<ul style=\"text-align: justify; margin-left: 15px;\">\n<li><img decoding=\"async\" class=\" wp-image-6391 alignright\" style=\"margin-left: 10px;\" title=\"qu'y a-t-il dans la lettre de mission de l'expert-comptable ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/green-post-it-300x300.jpg\" alt=\"expert comptable ce que doit comprendre la lettre de mission\" width=\"180\" height=\"180\" \/><span class=\"exergue\">L\u2019identit\u00e9 des parties li\u00e9es par la <strong>lettre de mission<\/strong><\/span> (le cabinet et\/ou expert-comptable et le nom de son client).<\/li>\n<li><span class=\"exergue\">Les prestations r\u00e9alis\u00e9es<\/span> par l\u2019expert-comptable. La description des prestations doit comprendre leur nature, leur \u00e9tendue et leur limite.<\/li>\n<li><span class=\"exergue\">Les conditions g\u00e9n\u00e9rales d\u2019intervention<\/span> qui peuvent inclure une r\u00e9partition des responsabilit\u00e9s.<\/li>\n<li><span class=\"exergue\">Le montant des honoraires<\/span> et les modalit\u00e9s de r\u00e8glement.<\/li>\n<li><span class=\"exergue\">La proc\u00e9dure \u00e0 suivre lors d\u2019un \u00e9ventuel litige<\/span>.<\/li>\n<\/ul>\n<p>Si la lettre de mission de l\u2019expert-comptable doit imp\u00e9rativement contenir les informations pr\u00e9c\u00e9demment cit\u00e9es, elle n\u2019est pas soumise \u00e0 une obligation de forme.<\/p>\n<p>G\u00e9n\u00e9ralement, la r\u00e9daction d\u2019une lettre de mission se fait en deux \u00e9tapes\u00a0:<\/p>\n<ol style=\"text-align: justify; margin-left: 15px;\">\n<li><span class=\"exergue\">l\u2019expert-comptable envoie dans un premier temps une proposition de mission<\/span> qui permet \u00e0 l&rsquo;entreprise de discuter des conditions pr\u00e9vues,<\/li>\n<li>puis, <span class=\"exergue\">une lettre de mission d\u00e9finitive sera sign\u00e9e<\/span> par les parties concern\u00e9es.<\/li>\n<\/ol>\n<p>Il est important de noter que chaque mission doit faire l\u2019objet d\u2019une lettre de mission. En effet, en cas d\u2019oubli, l\u2019expert-comptable aura du mal \u00e0 justifier les limites de son intervention.<\/p>\n<h2><b>L\u2019int\u00e9r\u00eat de la lettre de mission de l\u2019expert-comptable<\/b><\/h2>\n<p><span class=\"exergue\">L\u2019expertise comptable comprend un grand nombre de t\u00e2ches dont certaines n\u00e9cessitent une collaboration rapproch\u00e9e entre le cabinet et le client<\/span>. R\u00e9partir les missions de chacun permet de lever les ambigu\u00eft\u00e9s et, en cas de difficult\u00e9 de mieux comprendre la responsabilit\u00e9 de chacun. Par ailleurs, en d\u00e9finissant les r\u00f4les et les t\u00e2ches de chaque intervenant, la lettre de mission contribue \u00e0 proposer une tarification adapt\u00e9e.<\/p>\n<h2><b>La lettre de mission peut-elle concerner plusieurs prestations\u00a0?<\/b><\/h2>\n<p><span class=\"exergue\"><img decoding=\"async\" class=\" wp-image-6466 alignleft\" style=\"margin-right: 10px;\" title=\"l'expert -comptable peut-il faire plusieurs lettres de mission ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-game-300x198.jpg\" alt=\"La lettre de mission peut-elle concerner plusieurs prestations ?\" width=\"169\" height=\"112\" \/>L\u2019objet premier de la lettre de mission est d\u2019expliciter les modalit\u00e9s des prestations confi\u00e9es \u00e0 l\u2019expert-comptable.<\/span> G\u00e9n\u00e9ralement, la mission principale consiste \u00e0 tenir la comptabilit\u00e9, mais une mission peut consister \u00e0 faire un audit d\u2019acquisition, un audit de m\u00e9thodologie, une \u00e9valuation d\u2019entreprise, r\u00e9aliser un pr\u00e9visionnel, \u2026 Lorsqu\u2019un client a sign\u00e9 une lettre de mission aupr\u00e8s d\u2019un expert-comptable et qu\u2019il souhaite \u00e9largir le cadre de sa mission (missions compl\u00e9mentaires, \u00e9largissement du p\u00e9rim\u00e8tre de la prestation), il devra n\u00e9gocier un avenant, ou une lettre de mission compl\u00e9mentaire, aupr\u00e8s de l\u2019expert-comptable.<\/p>\n<h2><b>Les honoraires de l\u2019expert-comptable peuvent-ils se d\u00e9finir \u00e0 l\u2019avance ?<\/b><\/h2>\n<p>Lorsqu\u2019il r\u00e9dige sa lettre de mission, l\u2019expert-comptable peut proposer un tarif forfaitaire (souvent par mission ou annuel), un tarif au temps pass\u00e9 selon un bar\u00e8me pr\u00e9-\u00e9tabli ou un mix des deux.<\/p>\n<p>L\u2019expertise comptable et le conseil sont des prestations de service, les tarifs d\u00e9pendent par cons\u00e9quent du temps que l\u2019expert-comptable (ou l\u2019un de ses collaborateurs) va passer. <span class=\"exergue\">S\u2019il parvient \u00e0 estimer le temps que prendra le dossier, l\u2019expert-comptable proposera g\u00e9n\u00e9ralement un tarif forfaitaire (m\u00eame s\u2019il proposera parfois de le r\u00e9\u00e9valuer), par contre s\u2019il a du mal \u00e0 l\u2019\u00e9valuer il proposera un tarif en fonction du temps pass\u00e9.<\/span> Dans ce dernier cas, le tarif horaire d\u00e9pend de l\u2019exp\u00e9rience et de la qualification des collaborateurs qui travailleront sur le dossier ainsi que du \u00ab\u00a0niveau de facturation du cabinet\u00a0\u00bb.<\/p>\n<figure id=\"attachment_2232\" aria-describedby=\"caption-attachment-2232\" style=\"width: 153px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2232 \" title=\"la lettre de mission de l'expert-comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/frais-generaux.png\" alt=\"lettre de mission et expert-comptable\" width=\"153\" height=\"162\" \/><figcaption id=\"caption-attachment-2232\" class=\"wp-caption-text\">Peut-on d\u00e9finir les honoraires de l\u2019expert-comptable \u00e0 l\u2019avance ?<\/figcaption><\/figure>\n<p><span class=\"exergue\">La tarification d\u00e9pendra aussi de la r\u00e9partition des t\u00e2ches entre le client et l\u2019expert-comptable.<\/span> La grille de r\u00e9partition des t\u00e2ches pr\u00e9sente dans la <strong>lettre de mission<\/strong> permet d\u2019affecter la r\u00e9alisation des t\u00e2ches \u00e0 l\u2019entreprise ou au cabinet d\u2019expertise.<\/p>\n<h3>On y trouve les t\u00e2ches li\u00e9es \u00e0 la comptabilit\u00e9<\/h3>\n<ul style=\"text-align: justify; margin-left: 15px;\">\n<li><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3244 alignright\" style=\"margin-left: 10px;\" title=\"ce que contient la lettre de mission\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/projet-creation-entreprise-290x300.png\" alt=\"la lettre de mission de l'expert-comptable\" width=\"174\" height=\"180\" \/>La saisie comptable (saisie des factures de vente, d\u2019achat, \u00e9critures de paie (salaires, charges sociales, \u2026) et de tr\u00e9sorerie).<\/li>\n<li>La r\u00e9vision comptable (t\u00e2che qui consiste \u00e0 contr\u00f4ler les comptes pour \u00e9valuer leur r\u00e9gularit\u00e9).<\/li>\n<li>Le suivi des immobilisations (amortissements, provisions, stocks, inventaire, \u2026).<\/li>\n<li>La r\u00e9alisation des situations interm\u00e9diaires en cours d\u2019exercice.<\/li>\n<li>La r\u00e9alisation des d\u00e9clarations fiscales (TVA, CET, Imp\u00f4t sur les soci\u00e9t\u00e9s, \u2026).<\/li>\n<li>L&rsquo;\u00e9tablissement et l&rsquo;envoi des comptes annuels (bilan, compte de r\u00e9sultat, annexes).<\/li>\n<\/ul>\n<h3>Les taches li\u00e9es \u00e0 la paie<\/h3>\n<ul style=\"text-align: justify; margin-left: 15px;\">\n<li>L&rsquo;\u00e9tablissement des paies<\/li>\n<li>La r\u00e9alisation des d\u00e9clarations sociales (annuelles et trimestrielles)<\/li>\n<\/ul>\n<h3>Mais aussi les t\u00e2ches juridiques<\/h3>\n<ul style=\"text-align: justify; margin-left: 15px;\">\n<li>Le secr\u00e9tariat juridique<\/li>\n<li>La r\u00e9daction de statuts, de pacte d\u2019associ\u00e9, de bail, etc.<\/li>\n<li>Les d\u00e9clarations fiscales<\/li>\n<\/ul>\n<h3>Les t\u00e2ches li\u00e9es au dirigeant (TNS)<\/h3>\n<ul style=\"text-align: justify; margin-left: 15px;\">\n<li>Les d\u00e9clarations aupr\u00e8s des caisses<\/li>\n<li>La d\u00e9claration d\u2019imp\u00f4t<\/li>\n<\/ul>\n<h3>Et les t\u00e2ches particuli\u00e8res<\/h3>\n<ul style=\"text-align: justify; margin-left: 15px;\">\n<li>Le pr\u00e9visionnel<\/li>\n<li>Le conseil et l&rsquo;accompagnement pour la r\u00e9daction du business plan<\/li>\n<li>L&rsquo;\u00e9valuation et la transmission d\u2019entreprise<\/li>\n<li>Le conseil \u00e0 la cr\u00e9ation et au rachat d\u2019entreprise<\/li>\n<li>L&rsquo;\u00e9laboration de tableaux de bord<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3247 alignleft\" style=\"margin-right: 10px;\" title=\"expertise comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/info-2.png\" alt=\"lettre de mission\" width=\"105\" height=\"100\" \/>Remarque\u00a0: l<span class=\"exergue\">a qualit\u00e9 des prestations d\u2019un expert-comptable n\u2019est pas li\u00e9e au tarif propos\u00e9 ou \u00e0 la renomm\u00e9e d\u2019un cabinet.<\/span>\u00a0 Par ailleurs, un bon expert-comptable est celui qui propose une prestation adapt\u00e9e \u00e0 l\u2019ensemble des besoins de son client\u00a0 (probl\u00e9matique, personnalit\u00e9 du dirigeant, activit\u00e9 de l\u2019entreprise, niveau de technicit\u00e9 requis, \u2026). Il est souvent pr\u00e9f\u00e9rable d\u2019utiliser les r\u00e9seaux pour trouver l&rsquo;expert-comptable ou le cabinet qui conviendra le mieux.<\/p>\n<h2><b>Peut-on changer d\u2019expert-comptable\u00a0?<\/b><\/h2>\n<p><span class=\"exergue\">La dur\u00e9e de la lettre de mission correspond g\u00e9n\u00e9ralement \u00e0 la dur\u00e9e d\u2019un ou plusieurs exercices. Et ce, avec une clause de tacite reconduction.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">En cas de d\u00e9saccord, une lettre de d\u00e9nonciation, respectant un pr\u00e9avis de quelques mois (g\u00e9n\u00e9ralement 3) doit \u00eatre envoy\u00e9e <\/span><span class=\"s2\">avant la date de cl\u00f4ture, la saisie comptable du nouvel exercice pouvant alors \u00eatre prise en charge par le nouvel expert-comptable. Notez que le nouvel expert-comptable s\u2019assurera du r\u00e8glement effectif des factures dues \u00e0 l\u2019ancien expert-comptable.<\/span><\/p>\n<p class=\"p2\"><span class=\"s2\">Vous souhaitez plus d\u2019informations sur la lettre de mission, et les relations entre l\u2019expert-comptable et son client ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li4\"><a href=\"https:\/\/valoxy.org\/blog\/ordre-des-experts-comptables-23032015avalchrib\/\">L\u2019Ordre des experts-comptables<\/a><\/li>\n<li class=\"li4\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/examen-de-conformite-fiscale\/\" target=\"_self\" rel=\"noopener\">L\u2019examen de conformit\u00e9 fiscale (ECF)<\/a><\/li>\n<li><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\"><span class=\"s4\">Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable<\/span><\/a><\/span><\/li>\n<li class=\"li4\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/tpe-et-expert-comptable\/\"><span class=\"s4\">TPE : 4 raisons pour travailler avec un expert-comptable<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019un expert-comptable est missionn\u00e9 par une entreprise pour effectuer une prestation (comptabilit\u00e9, suivi social, audit, conseil, \u2026), il doit imp\u00e9rativement r\u00e9diger une lettre de mission qui sera sign\u00e9e par les deux parties. La lettre de mission sert \u00e0 d\u00e9finir le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7317","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>La lettre de mission de l\u2019expert-comptable | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La lettre de mission d&#039;un expert-comptable d\u00e9taille toutes les prestations (diligences) qu&#039;il effectuera pour son client\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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