{"id":96,"date":"2017-05-14T12:48:57","date_gmt":"2017-05-14T10:48:57","guid":{"rendered":"http:\/\/convergence-expertise.com\/?page_id=96"},"modified":"2017-10-01T21:27:39","modified_gmt":"2017-10-01T19:27:39","slug":"les-seuils-de-certification","status":"publish","type":"page","link":"http:\/\/convergence-expertise.com\/index.php\/les-seuils-de-certification\/","title":{"rendered":"Les seuils de certification"},"content":{"rendered":"<p style=\"text-align: justify; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><span style=\"color: #333333;\">L\u2019obligation de certification des comptes concerne les comit\u00e9s d\u2019entreprise, comit\u00e9s d\u2019\u00e9tablissement, comit\u00e9s centraux d\u2019entreprises, les d\u00e9l\u00e9gations uniques de personnel, les comit\u00e9s interentreprises qui d\u00e9passent deux des trois seuils suivants (code de travail art. L 2325-54 et D 2325-16)\u00a0:<\/span><\/p>\n<p style=\"text-align: justify; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><em><span style=\"color: #333333;\">&#8211; 50 salari\u00e9s ;<\/span><\/em><\/p>\n<p style=\"text-align: justify; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><em><span style=\"color: #333333;\">&#8211; 1,55 millions d\u2019euros de total de bilan ;<\/span><\/em><\/p>\n<p style=\"text-align: justify; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><em><span style=\"color: #333333;\">&#8211; 3,1 millions d\u2019euros de ressources.<\/span><\/em><\/p>\n<p style=\"text-align: justify; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><span style=\"color: #333333;\">Les comit\u00e9s de groupe et comit\u00e9s europ\u00e9ens ne sont<span class=\"apple-converted-space\">\u00a0<\/span><strong>pas dans le champ<\/strong><span class=\"apple-converted-space\">\u00a0<\/span>car ils ne g\u00e8rent pas de fonds.<\/span><\/p>\n<p style=\"text-align: justify; background: white; margin: 0cm 0cm 7.5pt 0cm;\"><span style=\"color: #333333;\">Si le CE est tenu d\u2019\u00e9tablir des comptes consolid\u00e9s, il doit alors nommer deux commissaires aux comptes (code de travail art. L 2325-54 al. 2).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019obligation de certification des comptes concerne les comit\u00e9s d\u2019entreprise, comit\u00e9s d\u2019\u00e9tablissement, comit\u00e9s centraux d\u2019entreprises, les d\u00e9l\u00e9gations uniques de personnel, les comit\u00e9s interentreprises qui d\u00e9passent deux des trois seuils suivants (code de travail art. L 2325-54 et D 2325-16)\u00a0: &#8211; 50 salari\u00e9s ; &#8211; 1,55 millions d\u2019euros de total de bilan ; &#8211; 3,1 millions d\u2019euros de ressources. Les comit\u00e9s de groupe et comit\u00e9s europ\u00e9ens ne sont\u00a0pas dans le champ\u00a0car ils ne g\u00e8rent pas de fonds. Si le CE est tenu d\u2019\u00e9tablir des comptes consolid\u00e9s, il doit alors nommer deux commissaires aux comptes (code de travail art. L 2325-54 al. 2).<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages\/96"}],"collection":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/comments?post=96"}],"version-history":[{"count":1,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages\/96\/revisions"}],"predecessor-version":[{"id":98,"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/pages\/96\/revisions\/98"}],"wp:attachment":[{"href":"http:\/\/convergence-expertise.com\/index.php\/wp-json\/wp\/v2\/media?parent=96"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}