{"id":9966,"date":"2015-02-02T15:45:43","date_gmt":"2015-02-02T14:45:43","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9966"},"modified":"2024-06-13T12:25:16","modified_gmt":"2024-06-13T10:25:16","slug":"associe-non-gerants-sarl-informations-disponibles-02022015avalchii","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/","title":{"rendered":"G\u00e9rants de SARL\u00a0: quelles informations communiquer \u00e0 vos associ\u00e9s"},"content":{"rendered":"<p>Dans une SARL, c\u2019est bien la qualit\u00e9 de g\u00e9rant qui conf\u00e8re le droit le plus \u00e9tendu pour agir au nom et pour le compte de la soci\u00e9t\u00e9. M\u00eame s\u2019ils sont impliqu\u00e9s financi\u00e8rement, les associ\u00e9s (non-g\u00e9rants) ne peuvent pas intervenir dans les d\u00e9cisions courantes. Ils disposent n\u00e9anmoins d\u2019un droit de regard et bien s\u00fbr, ce sont eux qui nomment le g\u00e9rant, approuvent sa bonne gestion des comptes et le r\u00e9voquent le cas \u00e9ch\u00e9ant. <span class=\"exergue\"><strong>G\u00e9rants de SARL quelles sont les informations \u00e0 communiquer obligatoirement \u00e0 vos associ\u00e9s\u00a0? Valoxy fait le point.<\/strong><\/span><\/p>\n<figure id=\"attachment_2232\" aria-describedby=\"caption-attachment-2232\" style=\"width: 188px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2232 size-large\" title=\"associ\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/frais-generaux-188x200.png\" alt=\"associ\u00e9s\" width=\"188\" height=\"200\" \/><figcaption id=\"caption-attachment-2232\" class=\"wp-caption-text\">G\u00e9rants de SARL\u00a0: quelles informations communiquer \u00e0 vos associ\u00e9s<\/figcaption><\/figure>\n<h2>L\u2019associ\u00e9 non-g\u00e9rant peut acc\u00e9der \u00e0 certaines informations de mani\u00e8re permanente<\/h2>\n<p><span class=\"exergue\"><strong>La loi autorise les associ\u00e9s \u00e0 obtenir des informations de mani\u00e8re r\u00e9currente. Par contre elle limite la nature des documents qu\u2019il est possible de se procurer.<\/strong><\/span> Ainsi, l\u2019associ\u00e9 a le droit de consulter\u00a0:<\/p>\n<ul>\n<li>Les <a title=\"A quoi sert le compte de r\u00e9sultat ?\" href=\"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/\" target=\"_blank\" rel=\"noopener\"><strong>comptes de r\u00e9sultat<\/strong><\/a>, <a title=\"Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_blank\" rel=\"noopener\"><strong>bilans<\/strong> <\/a>et <a title=\"Les annexes comptables : un \u00e9l\u00e9ment indispensable des comptes annuels\" href=\"https:\/\/valoxy.org\/blog\/annexe-comptable-un-element-indispensable-des-comptes-annuels-06102014avalluti1\/\" target=\"_blank\" rel=\"noopener\"><strong>annexes<\/strong> <\/a>de l\u2019ann\u00e9e en cours ou des ann\u00e9es ant\u00e9rieures,<\/li>\n<li><a title=\"Faire un inventaire comptable des stocks de qualit\u00e9\" href=\"https:\/\/valoxy.org\/blog\/inventaire-comptable-stock-de-qualite-29082014avallau1\/\" target=\"_blank\" rel=\"noopener\"><strong>L\u2019inventaire<\/strong><\/a> et les proc\u00e8s-verbaux des assembl\u00e9es g\u00e9n\u00e9rales relatifs aux trois derni\u00e8res ann\u00e9es, ainsi que les rapports soumis \u00e0 celles-ci (comme le rapport d\u2019activit\u00e9 \u00e9tabli par le g\u00e9rant \u00e0 l\u2019occasion des assembl\u00e9es g\u00e9n\u00e9rales ordinaires, par exemple).<\/li>\n<\/ul>\n<p>Les comptes bancaires, les contrats en cours, les d\u00e9tails de la comptabilit\u00e9 ou encore les bulletins de paye restent \u00e0 la discr\u00e9tion de la soci\u00e9t\u00e9.<\/p>\n<div class=\"encadre-style\"><span class=\"exergue\"><strong>La consultation des documents n\u2019est possible qu\u2019au si\u00e8ge social de la soci\u00e9t\u00e9.<\/strong><\/span> L\u2019associ\u00e9 ne peut ni les emporter ni se les faire envoyer. Par contre, il est autoris\u00e9 \u00e0 en faire des copies (sauf pour les documents concernant les inventaires). La soci\u00e9t\u00e9 a donc pour obligation de rendre ces documents disponibles et photocopiables au sein de son si\u00e8ge social.<\/div>\n<h2>L\u2019associ\u00e9 non-g\u00e9rant peut acc\u00e9der \u00e0 certaines informations de mani\u00e8re ponctuelle<\/h2>\n<p><strong><span class=\"exergue\"><img decoding=\"async\" class=\"alignright wp-image-6390 \" title=\"associ\u00e9 non-g\u00e9rant\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"associ\u00e9 non-g\u00e9rant\" width=\"195\" height=\"210\" \/>La loi autorise les associ\u00e9s \u00e0 questionner le g\u00e9rant concernant la gestion de l\u2019entreprise, par \u00e9crit<\/span><\/strong>, au maximum deux fois par ann\u00e9e comptable. Pr\u00e9cisons qu&rsquo;il n&rsquo;existe pas de nombre de question maximum par courrier.<\/p>\n<p><span class=\"exergue\"><strong>Le g\u00e9rant doit alors r\u00e9pondre aux associ\u00e9s par \u00e9crit, dans un d\u00e9lai d\u2019un mois. <\/strong><\/span>Si la soci\u00e9t\u00e9 dispose d\u2019un commissaire aux comptes, il doit \u00e9galement lui envoyer une copie des questions et des r\u00e9ponses.<\/p>\n<h2>L\u2019associ\u00e9 non-g\u00e9rant acc\u00e8de \u00e0 certaines informations de mani\u00e8re r\u00e9guli\u00e8re<\/h2>\n<p><span class=\"exergue\"><strong>C\u2019est lors des assembl\u00e9es g\u00e9n\u00e9rales ordinaires, qui doivent avoir lieu au moins une fois par an, que le g\u00e9rant se voit dans l\u2019obligation de rendre des comptes aux associ\u00e9s, concernant la gestion de la soci\u00e9t\u00e9.<\/strong><\/span> Ceux-ci approuvent alors les comptes, ou non.<\/p>\n<p><div class=\"encadre-style\">Le g\u00e9rant doit <strong><span class=\"exergue\">faire parvenir par courrier au moins 15 jours avant la date pr\u00e9vue de l\u2019assembl\u00e9e<\/span><\/strong> les documents suivants\u00a0:<\/p>\n<ul>\n<li>Le rapport d\u2019activit\u00e9, comprenant entre autres un descriptif de la situation financi\u00e8re de la soci\u00e9t\u00e9, des pertes encourues ou des b\u00e9n\u00e9fices pr\u00e9vus, ses perspectives de d\u00e9veloppement commercial ou encore des pr\u00e9cisions comptables,<\/li>\n<li>Les comptes annuels,<\/li>\n<li>Le texte des r\u00e9solutions et des d\u00e9cisions soumises au vote des associ\u00e9s,<\/li>\n<li>Le rapport du commissaire aux comptes si la soci\u00e9t\u00e9 en a un.<\/div><\/li>\n<\/ul>\n<p><span class=\"exergue\"><strong>En cas d\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire, les m\u00eames documents doivent \u00eatre accessibles aux associ\u00e9s<\/strong><\/span>, au si\u00e8ge social de la soci\u00e9t\u00e9, au moins 15 jours avant la date de l\u2019assembl\u00e9e. Ils ne pourront en faire qu\u2019une copie, ou, dans ce cas pr\u00e9cis, solliciter un envoi par courrier, avec ou sans accus\u00e9 de r\u00e9ception (aux frais de l\u2019associ\u00e9). Notez que ces documents doivent de toute fa\u00e7on \u00eatre disponibles au si\u00e8ge social, dans tous les cas.<\/p>\n<h2>L\u2019intervention d\u2019un expert<\/h2>\n<p><a title=\"Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable\" href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\" target=\"_blank\" rel=\"noopener\"><strong>L\u2019intervention d\u2019un expert-comptable<\/strong><\/a> ou d\u2019un avocat peut s\u2019av\u00e9rer n\u00e9cessaire\u00a0:<\/p>\n<ul>\n<li><span class=\"exergue\"><strong>pour le g\u00e9rant,<\/strong><\/span> dans la pr\u00e9paration des diff\u00e9rentes pi\u00e8ces qu\u2019il devra pr\u00e9senter aux associ\u00e9s, l\u2019\u00e9laboration de son rapport d\u2019activit\u00e9 ou encore la r\u00e9ponse aux questions que les associ\u00e9s seraient susceptibles de lui poser,<\/li>\n<li><span class=\"exergue\"><strong>pour les associ\u00e9s,<\/strong><\/span> notamment dans la r\u00e9daction des questions qu\u2019ils souhaiteraient poser au g\u00e9rant.<\/li>\n<\/ul>\n<p>Pour plus d\u2019informations juridiques concernant la<span class=\"Apple-converted-space\">\u00a0 <\/span>SARL, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/preparer-ago-annuelle-sarl\/\">Comment pr\u00e9parer l\u2019AGO annuelle dans les SARL ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/formalite-nomination-gerant-sarl\/\">QUID de la nomination du g\u00e9rant dans une SARL ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/assemblees-generales-sarl\/\">Les assembl\u00e9es g\u00e9n\u00e9rales en SARL<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/dividendes-sas-sarl\/\">La distribution des dividendes aux associ\u00e9s de SAS et SARL<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dans une SARL, c\u2019est bien la qualit\u00e9 de g\u00e9rant qui conf\u00e8re le droit le plus \u00e9tendu pour agir au nom et pour le compte de la soci\u00e9t\u00e9. M\u00eame s\u2019ils sont impliqu\u00e9s financi\u00e8rement, les associ\u00e9s (non-g\u00e9rants) ne peuvent pas intervenir dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3298,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-9966","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>Quelles informations un associ\u00e9 de SARL peut-il demander ?<\/title>\n<meta name=\"description\" content=\"Les associ\u00e9s non-g\u00e9rants d&#039;une SARL ne peuvent pas intervenir directement dans la gestion courante de la soci\u00e9t\u00e9, m\u00eames\u2019ils en poss\u00e8dent une partie. 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Ils ont n\u00e9anmoins\u2019un droit de regard.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/\" \/>\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=\"2015-02-02T14:45:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-13T10:25:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/residence-principale-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"582\" \/>\n\t<meta property=\"og:image:height\" content=\"616\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"G\u00e9rants de SARL\u00a0: quelles informations communiquer \u00e0 vos associ\u00e9s\",\"datePublished\":\"2015-02-02T14:45:43+00:00\",\"dateModified\":\"2024-06-13T10:25:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/\"},\"wordCount\":821,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/residence-principale-1.png\",\"articleSection\":[\"Juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/\",\"url\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/\",\"name\":\"Quelles informations un associ\u00e9 de SARL peut-il demander ?\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/associe-non-gerants-sarl-informations-disponibles-02022015avalchii\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/residence-principale-1.png\",\"datePublished\":\"2015-02-02T14:45:43+00:00\",\"dateModified\":\"2024-06-13T10:25:16+00:00\",\"description\":\"Les associ\u00e9s non-g\u00e9rants d'une SARL ne peuvent pas intervenir directement dans la gestion courante de la soci\u00e9t\u00e9, m\u00eames\u2019ils en poss\u00e8dent une partie. 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