{"id":19037,"date":"2025-04-29T09:43:20","date_gmt":"2025-04-29T09:43:20","guid":{"rendered":"https:\/\/commissariat.parisouestaudit.com\/services\/service02\/"},"modified":"2026-02-27T14:15:01","modified_gmt":"2026-02-27T13:15:01","slug":"transformation","status":"publish","type":"services","link":"https:\/\/www.parisouestaudit.com\/en\/services\/transformation\/","title":{"rendered":"Transformation de soci\u00e9t\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19037\" class=\"elementor elementor-19037\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00e26b8 e-flex e-con-boxed e-con e-parent\" data-id=\"00e26b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7443bf5 e-con-full e-flex e-con e-child\" data-id=\"7443bf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ec117b3 e-con-full e-flex e-con e-child\" data-id=\"ec117b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3407a95 elementor-widget elementor-widget-heading\" data-id=\"3407a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que la transformation d\u2019une soci\u00e9t\u00e9 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbc3e42 elementor-widget elementor-widget-text-editor\" data-id=\"cbc3e42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">La transformation d\u2019une soci\u00e9t\u00e9 consiste \u00e0 modifier sa forme juridique, sans cr\u00e9ation d\u2019une nouvelle entit\u00e9, afin de l\u2019adapter \u00e0 l\u2019\u00e9volution de son activit\u00e9, de sa gouvernance ou de sa strat\u00e9gie.<\/p><p style=\"text-align: justify;\">Cette op\u00e9ration implique une analyse approfondie de la situation financi\u00e8re et patrimoniale de la soci\u00e9t\u00e9 et, dans la majorit\u00e9 des cas, l\u2019intervention obligatoire d\u2019un commissaire aux comptes charg\u00e9 de s\u00e9curiser l\u2019op\u00e9ration.<\/p><p style=\"text-align: justify;\">Dans le cadre de la transformation d\u2019une soci\u00e9t\u00e9, la mission vise \u00e0 :<\/p><p style=\"text-align: justify;\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-060c081 e-con-full e-flex e-con e-child\" data-id=\"060c081\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa3d9fa e-con-full e-flex e-con e-child\" data-id=\"fa3d9fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f462821 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"f462821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M12 22C6.477 22 2 17.523 2 12S6.477 2 12 2s10 4.477 10 10-4.477 10-10 10zm0-2a8 8 0 1 0 0-16 8 8 0 0 0 0 16zm-3.5-6H14a.5.5 0 1 0 0-1h-4a2.5 2.5 0 1 1 0-5h1V6h2v2h2.5v2H10a.5.5 0 1 0 0 1h4a2.5 2.5 0 1 1 0 5h-1v2h-2v-2H8.5v-2z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e601c2 e-con-full e-flex e-con e-child\" data-id=\"1e601c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f58bc83 elementor-widget elementor-widget-the7-heading\" data-id=\"f58bc83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Appr\u00e9cier la situation patrimoniale de la soci\u00e9t\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdc908a elementor-widget elementor-widget-text-editor\" data-id=\"bdc908a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Analyser les actifs, passifs et engagements afin d\u2019\u00e9valuer la situation financi\u00e8re r\u00e9elle de la soci\u00e9t\u00e9 au moment de la transformation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3231177 e-con-full e-flex e-con e-child\" data-id=\"3231177\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dff996c elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"dff996c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M11 2l7.298 2.28a1 1 0 0 1 .702.955V7h2a1 1 0 0 1 1 1v2H9V8a1 1 0 0 1 1-1h7V5.97l-6-1.876L5 5.97v7.404a4 4 0 0 0 1.558 3.169l.189.136L11 19.58 14.782 17H10a1 1 0 0 1-1-1v-4h13v4a1 1 0 0 1-1 1l-3.22.001c-.387.51-.857.96-1.4 1.33L11 22l-5.38-3.668A6 6 0 0 1 3 13.374V5.235a1 1 0 0 1 .702-.954L11 2z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dd5e7c e-con-full e-flex e-con e-child\" data-id=\"0dd5e7c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c50a97 elementor-widget elementor-widget-the7-heading\" data-id=\"6c50a97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">V\u00e9rifier la coh\u00e9rence des \u00e9valuations retenues<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eb813d elementor-widget elementor-widget-text-editor\" data-id=\"8eb813d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">S\u2019assurer que les m\u00e9thodes et hypoth\u00e8ses utilis\u00e9es sont justifi\u00e9es, coh\u00e9rentes et conformes aux normes professionnelles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f9028a e-con-full e-flex e-con e-child\" data-id=\"1f9028a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fc35b5 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"0fc35b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M12 22C6.477 22 2 17.523 2 12S6.477 2 12 2s10 4.477 10 10-4.477 10-10 10zm-1-6v2h2v-2h1a2.5 2.5 0 0 0 2-4 2.5 2.5 0 0 0-2-4h-1V6h-2v2H8v8h3zm-1-3h4a.5.5 0 1 1 0 1h-4v-1zm0-3h4a.5.5 0 1 1 0 1h-4v-1z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1ad814 e-con-full e-flex e-con e-child\" data-id=\"b1ad814\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20fde53 elementor-widget elementor-widget-the7-heading\" data-id=\"20fde53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Garantir l\u2019\u00e9quit\u00e9 entre les associ\u00e9s<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-224cfd6 elementor-widget elementor-widget-text-editor\" data-id=\"224cfd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Veiller \u00e0 ce que chaque associ\u00e9 dispose d\u2019une information fiable et transparente avant de se prononcer sur la transformation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f24f75e e-con-full e-flex e-con e-child\" data-id=\"f24f75e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e8bddf elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"2e8bddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0H24V24H0z\"><\/path><path d=\"M21 3c.552 0 1 .448 1 1v14c0 .552-.448 1-1 1H6.455L2 22.5V4c0-.552.448-1 1-1h18zm-1 2H4v13.385L5.763 17H20V5zm-7 2v8h-2V7h2zm4 2v6h-2V9h2zm-8 2v4H7v-4h2z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a8bf12 e-con-full e-flex e-con e-child\" data-id=\"4a8bf12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2bda3 elementor-widget elementor-widget-the7-heading\" data-id=\"7c2bda3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">S\u00e9curiser juridiquement l\u2019op\u00e9ration<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-124c6c4 elementor-widget elementor-widget-text-editor\" data-id=\"124c6c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Encadrer le changement de forme sociale dans le respect des obligations l\u00e9gales et r\u00e9glementaires afin de pr\u00e9venir tout risque ult\u00e9rieur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2be079 e-con-full e-flex e-con e-child\" data-id=\"a2be079\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-548f49c elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"548f49c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M17.5 21a3.5 3.5 0 1 1 0-7 3.5 3.5 0 0 1 0 7zm0-2a1.5 1.5 0 1 0 0-3 1.5 1.5 0 0 0 0 3zm-11-9a3.5 3.5 0 1 1 0-7 3.5 3.5 0 0 1 0 7zm0-2a1.5 1.5 0 1 0 0-3 1.5 1.5 0 0 0 0 3zm12.571-4.485l1.414 1.414L4.93 20.485l-1.414-1.414L19.07 3.515z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15f237c e-con-full e-flex e-con e-child\" data-id=\"15f237c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b9e8db elementor-widget elementor-widget-the7-heading\" data-id=\"9b9e8db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">La mission donne lieu \u00e0 l\u2019\u00e9mission d\u2019un rapport officiel remis avant la d\u00e9cision de l\u2019assembl\u00e9e g\u00e9n\u00e9rale.<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7245e5f elementor-widget elementor-widget-text-editor\" data-id=\"7245e5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">La mission aboutit \u00e0 la r\u00e9daction d\u2019un rapport officiel, remis aux associ\u00e9s avant l\u2019assembl\u00e9e g\u00e9n\u00e9rale, afin de leur permettre de statuer sur la transformation en toute connaissance de cause.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c8603e e-con-full e-flex e-con e-child\" data-id=\"3c8603e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65fa5a5 elementor-widget elementor-widget-heading\" data-id=\"65fa5a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CADRE L\u00c9GAL &amp; R\u00c9GLEMENTAIRE<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd38954 e-con-full e-flex e-con e-child\" data-id=\"fd38954\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10219b1 e-con-full e-flex e-con e-child\" data-id=\"10219b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae2c7c elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"0ae2c7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M14 1.5V22h-2V3.704L7.5 4.91V2.839l5-1.339z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bb2c014 e-con-full e-flex e-con e-child\" data-id=\"bb2c014\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2e3a0e elementor-widget elementor-widget-the7-heading\" data-id=\"c2e3a0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Une op\u00e9ration strictement encadr\u00e9e par la loi<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be06db8 elementor-widget elementor-widget-text-editor\" data-id=\"be06db8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">La transformation d\u2019une soci\u00e9t\u00e9 correspond \u00e0 un changement de forme juridique sans cr\u00e9ation d\u2019une nouvelle entit\u00e9. Cette op\u00e9ration est encadr\u00e9e par le droit des soci\u00e9t\u00e9s afin d\u2019assurer la continuit\u00e9 juridique et financi\u00e8re de l\u2019entreprise. Dans la majorit\u00e9 des cas, la loi impose l\u2019intervention d\u2019un commissaire afin de s\u00e9curiser l\u2019op\u00e9ration et de garantir la fiabilit\u00e9 des informations communiqu\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ec59eb2 e-con-full e-flex e-con e-child\" data-id=\"ec59eb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0727a2a elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"0727a2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M16 7.5a4 4 0 1 0-8 0H6a6 6 0 1 1 10.663 3.776l-7.32 8.723L18 20v2H6v-1.127l9.064-10.802A3.982 3.982 0 0 0 16 7.5z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f20c903 e-con-full e-flex e-con e-child\" data-id=\"f20c903\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4363816 elementor-widget elementor-widget-the7-heading\" data-id=\"4363816\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">D\u00e9signation obligatoire d\u2019un commissaire ind\u00e9pendant<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d734e2c elementor-widget elementor-widget-text-editor\" data-id=\"d734e2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Le commissaire \u00e0 la transformation doit \u00eatre totalement ind\u00e9pendant de la soci\u00e9t\u00e9 concern\u00e9e. Il ne peut exister aucun lien de nature \u00e0 compromettre son objectivit\u00e9. Cette ind\u00e9pendance est essentielle pour garantir une analyse impartiale de la situation de la soci\u00e9t\u00e9 et pr\u00e9server la confiance des associ\u00e9s et des tiers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c49381 e-con-full e-flex e-con e-child\" data-id=\"9c49381\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89e0338 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"89e0338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M18 2v1.362L12.809 9.55a6.501 6.501 0 1 1-7.116 8.028l1.94-.486A4.502 4.502 0 0 0 16.5 16a4.5 4.5 0 0 0-6.505-4.03l-.228.122-.69-1.207L14.855 4 6.5 4V2H18z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54eac28 e-con-full e-flex e-con e-child\" data-id=\"54eac28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57782d1 elementor-widget elementor-widget-the7-heading\" data-id=\"57782d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Application rigoureuse des Normes d\u2019Exercice Professionnel (NEP)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fea883 elementor-widget elementor-widget-text-editor\" data-id=\"1fea883\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Les travaux sont r\u00e9alis\u00e9s conform\u00e9ment aux Normes d\u2019Exercice Professionnel applicables aux missions des commissaires aux comptes. Ces normes imposent une m\u00e9thodologie structur\u00e9e, des contr\u00f4les document\u00e9s et une tra\u00e7abilit\u00e9 compl\u00e8te des travaux effectu\u00e9s, assurant ainsi la qualit\u00e9 et la fiabilit\u00e9 du rapport rendu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57369c3 e-con-full e-flex e-con e-child\" data-id=\"57369c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af5d87c elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"af5d87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M16 1.5V16h3v2h-3v4h-2v-4H4v-1.102L14 1.5h2zM14 16V5.171L6.968 16H14z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c130067 e-con-full e-flex e-con e-child\" data-id=\"c130067\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27720e9 elementor-widget elementor-widget-the7-heading\" data-id=\"27720e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Information claire et pr\u00e9alable des associ\u00e9s<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c8d11b elementor-widget elementor-widget-text-editor\" data-id=\"3c8d11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Le rapport \u00e9tabli par le commissaire permet aux associ\u00e9s de disposer d\u2019une information financi\u00e8re et patrimoniale objective avant de se prononcer sur la transformation. Il \u00e9claire les cons\u00e9quences de l\u2019op\u00e9ration et contribue \u00e0 une prise de d\u00e9cision \u00e9clair\u00e9e lors de l\u2019assembl\u00e9e g\u00e9n\u00e9rale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a027977 e-con-full e-flex e-con e-child\" data-id=\"a027977\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b29a3a5 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"b29a3a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M18 2v2H9.3l-.677 6.445a6.5 6.5 0 1 1-2.93 7.133l1.94-.486A4.502 4.502 0 0 0 16.5 16a4.5 4.5 0 0 0-4.5-4.5c-2.022 0-3.278.639-3.96 1.53l-1.575-1.182L7.5 2H18z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0eec823 e-con-full e-flex e-con e-child\" data-id=\"0eec823\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-719f359 elementor-widget elementor-widget-the7-heading\" data-id=\"719f359\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Int\u00e9gration du rapport au dossier d\u00e9pos\u00e9 au greffe<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c8c1aa elementor-widget elementor-widget-text-editor\" data-id=\"2c8c1aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Le rapport du commissaire constitue une pi\u00e8ce essentielle du dossier de transformation. Il est joint aux actes d\u00e9pos\u00e9s au greffe du tribunal de commerce, garantissant la validit\u00e9 juridique de l\u2019op\u00e9ration et la conformit\u00e9 de la transformation aux exigences l\u00e9gales et r\u00e9glementaires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83cc1db elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"83cc1db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67c67b7 elementor-widget elementor-widget-heading\" data-id=\"67c67b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M\u00c9THODOLOGIE \u2013 Parcours client digitalis\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80602ee elementor-widget elementor-widget-text-editor\" data-id=\"80602ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une prise en charge simple, rapide et s\u00e9curis\u00e9e<\/p><p>\u00a0<\/p><ol><li>Devis instantan\u00e9 en ligne<\/li><\/ol><p>Questionnaire intelligent permettant de qualifier rapidement votre projet de transformation.<\/p><p>\u00a0<\/p><ol start=\"2\"><li>Validation et lettre de mission<\/li><\/ol><p>Signature \u00e9lectronique s\u00e9curis\u00e9e et paiement en ligne.<\/p><p>\u00a0<\/p><ol start=\"3\"><li>Transmission des documents<\/li><\/ol><p>D\u00e9p\u00f4t des pi\u00e8ces comptables et juridiques via un espace client s\u00e9curis\u00e9.<\/p><p>\u00a0<\/p><ol start=\"4\"><li>Remise du rapport<\/li><\/ol><p>D\u00e9livrance du rapport officiel sous 72 h maximum apr\u00e8s dossier complet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4117caf elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4117caf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4abaac2 e-con-full e-flex e-con e-child\" data-id=\"4abaac2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4198f6 elementor-widget elementor-widget-heading\" data-id=\"d4198f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">APPROCHE TECHNIQUE &amp; RIGUEUR<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32fe715 e-con-full e-flex e-con e-child\" data-id=\"32fe715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e80c441 e-con-full e-flex e-con e-child\" data-id=\"e80c441\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-44ffc53 e-con-full e-flex e-con e-child\" data-id=\"44ffc53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4aa829c elementor-widget elementor-widget-text-editor\" data-id=\"4aa829c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Prise de connaissance de l\u2019activit\u00e9 et de l\u2019environnement<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97fb7f3 e-con-fit e-flex e-con e-child\" data-id=\"97fb7f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f354b87 e-con-full e-flex e-con e-child\" data-id=\"f354b87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da2fcee e-con-full e-flex e-con e-child\" data-id=\"da2fcee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a865c4 elementor-widget elementor-widget-text-editor\" data-id=\"0a865c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>2. Analyse de l\u2019op\u00e9ration de transformation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f0631f e-con-fit e-flex e-con e-child\" data-id=\"2f0631f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8249f0 e-con-full e-flex e-con e-child\" data-id=\"e8249f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4af383c e-con-full e-flex e-con e-child\" data-id=\"4af383c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddbdc0f elementor-widget elementor-widget-text-editor\" data-id=\"ddbdc0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>3. Identification des risques sp\u00e9cifiques<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d6fcf1 e-con-fit e-flex e-con e-child\" data-id=\"1d6fcf1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de5689a e-con-full e-flex e-con e-child\" data-id=\"de5689a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-727f9d7 e-con-full e-flex e-con e-child\" data-id=\"727f9d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3345373 elementor-widget elementor-widget-text-editor\" data-id=\"3345373\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>4. Revue et contr\u00f4le des comptes, actifs et passifs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f4d627 e-con-fit e-flex e-con e-child\" data-id=\"7f4d627\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7bb256b e-con-full e-flex e-con e-child\" data-id=\"7bb256b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-98508f7 e-con-full e-flex e-con e-child\" data-id=\"98508f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dc950d elementor-widget elementor-widget-text-editor\" data-id=\"8dc950d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>5. V\u00e9rification des justificatifs et des hypoth\u00e8ses d\u2019\u00e9valuation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-496f8ab e-con-fit e-flex e-con e-child\" data-id=\"496f8ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-369d261 e-con-full e-flex e-con e-child\" data-id=\"369d261\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7ec3c67 e-con-full e-flex e-con e-child\" data-id=\"7ec3c67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16314f4 elementor-widget elementor-widget-text-editor\" data-id=\"16314f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>6. Synth\u00e8se des constats et \u00e9mission du rapport officiel<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc501e3 e-con-fit e-flex e-con e-child\" data-id=\"fc501e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La transformation d\u2019une soci\u00e9t\u00e9 est une op\u00e9ration juridique majeure permettant d\u2019adapter sa forme sociale, sans cr\u00e9ation d\u2019une nouvelle entit\u00e9, sous le contr\u00f4le d\u2019un commissaire ind\u00e9pendant.<\/p>\n","protected":false},"featured_media":22804,"template":"","service_category":[],"class_list":["post-19037","services","type-services","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services\/19037","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":8,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services\/19037\/revisions"}],"predecessor-version":[{"id":23027,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services\/19037\/revisions\/23027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/media\/22804"}],"wp:attachment":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/media?parent=19037"}],"wp:term":[{"taxonomy":"service_category","embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/service_category?post=19037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}