{"id":12052,"date":"2019-08-28T23:09:31","date_gmt":"2019-08-28T21:09:31","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=12052"},"modified":"2019-08-28T23:09:33","modified_gmt":"2019-08-28T21:09:33","slug":"loi-soilihi-et-cac","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/08\/28\/loi-soilihi-et-cac\/","title":{"rendered":"Loi Soilihi et CAC"},"content":{"rendered":"\n<p>Les modalit\u00e9s de <strong>nomination facultative des commissaires\naux comptes<\/strong> ont r\u00e9cemment \u00e9t\u00e9 modifi\u00e9es par la loi du 19 juillet 2019 de\nsimplification, de clarification et d\u2019actualisation du droit des soci\u00e9t\u00e9s, dite\n<strong>loi \u00ab&nbsp;Soilihi&nbsp;\u00bb.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les seuils de nomination du CAC rehauss\u00e9.<\/strong><\/h2>\n\n\n\n<p>La <strong>loi PACTE<\/strong> (plan d\u2019action pour la croissance et la\ntransformation des entreprises) pr\u00e9voit \u00e0 l\u2019article 20, le rehaussement des\nseuils imposant aux soci\u00e9t\u00e9s de faire certifier leurs comptes annuels par un\ncommissaire aux comptes (CAC). Quelle que soit la forme juridique (SA, SAS, SARL,\netc.), le CAC devient obligatoire lorsque <strong>2 des 3 seuils<\/strong> suivants sont\nd\u00e9pass\u00e9s&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Chiffre d\u2019affaires&nbsp;de <strong>8 millions \u20ac<\/strong><\/li><li>Total du bilan&nbsp;de <strong>4 millions \u20ac<\/strong><\/li><li>Effectif&nbsp;de <strong>50 salari\u00e9s<\/strong>.<\/li><\/ul>\n\n\n\n<p>Ces nouveaux seuils sont applicables \u00e0 compter du premier exercice clos\nsuivant la publication du d\u00e9cret d\u2019application. Il a \u00e9t\u00e9 publi\u00e9 le 26 mai dernier\n(d\u00e9cret n\u00b0 2019-514). <\/p>\n\n\n\n<p>Les mandats en cours devront n\u00e9anmoins aller jusqu\u2019\u00e0 leur terme, soit 6\nans.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>D\u00e9signation facultative<\/strong><\/h2>\n\n\n\n<p>M\u00eame lorsque les seuils de certification \u00e9voqu\u00e9s ci-dessus ne sont pas\natteints, les associ\u00e9s d\u2019une soci\u00e9t\u00e9 peuvent d\u00e9signer de mani\u00e8re facultative en\n<strong>assembl\u00e9e g\u00e9n\u00e9rale<\/strong> un commissaire aux comptes. Les conditions de majorit\u00e9\nont \u00e9t\u00e9 modifi\u00e9es par la loi PACTE (article 20)&nbsp;et d\u00e9pendent de la forme\nde la soci\u00e9t\u00e9&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>SA et SCA<\/strong>&nbsp;: par une d\u00e9cision des associ\u00e9s en AGO<\/li><li><strong>SAS&nbsp;<\/strong>: par une d\u00e9cision des associ\u00e9s dans les conditions fix\u00e9es par les statuts<\/li><li><strong>SNC et SARL<\/strong>&nbsp;: par une d\u00e9cision d\u2019un ou plusieurs associ\u00e9s repr\u00e9sentant au moins\n1\/4 du capital.<\/li><\/ul>\n\n\n\n<p>La loi Soilihi du 19 juillet 2019 vient de modifier \u00e0 nouveau ces\nconditions de majorit\u00e9. Elles sont d\u00e9sormais identiques pour toutes ces\nsoci\u00e9t\u00e9s. Un CAC peut \u00eatre d\u00e9sign\u00e9 par une d\u00e9cision d\u2019un ou plusieurs associ\u00e9s\nrepr\u00e9sentant au moins <strong>1\/3 du capital<\/strong>.<\/p>\n\n\n\n<p>En outre, cette loi impose aux associ\u00e9s minoritaires souhaitant\ncette d\u00e9signation de d\u00e9poser leur demande motiv\u00e9e aupr\u00e8s de la soci\u00e9t\u00e9. Une\ntelle d\u00e9signation s\u2019effectuera dans le cadre de la mission d\u2019audit l\u00e9gal des\npetites entreprises (<strong>ALPE<\/strong>) avec un mandat du commissaire aux comptes limit\u00e9\n<strong>\u00e0 3 ans<\/strong>. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les modalit\u00e9s de nomination facultative des commissaires aux comptes ont r\u00e9cemment \u00e9t\u00e9 modifi\u00e9es par la loi du 19 juillet 2019 de simplification, de clarification et d\u2019actualisation du droit des soci\u00e9t\u00e9s, dite loi \u00ab&nbsp;Soilihi&nbsp;\u00bb. Les seuils de nomination du CAC rehauss\u00e9. La loi PACTE (plan d\u2019action pour la croissance et la transformation des entreprises) pr\u00e9voit \u00e0 [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[1704],"class_list":["post-12052","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-loi-pacte","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi Soilihi et CAC - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2019\/08\/28\/loi-soilihi-et-cac\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi Soilihi et CAC - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les modalit\u00e9s de nomination facultative des commissaires aux comptes ont r\u00e9cemment \u00e9t\u00e9 modifi\u00e9es par la loi du 19 juillet 2019 de simplification, de clarification et d\u2019actualisation du droit des soci\u00e9t\u00e9s, dite loi \u00ab&nbsp;Soilihi&nbsp;\u00bb. Les seuils de nomination du CAC rehauss\u00e9. 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