{"id":975,"date":"2025-03-14T11:42:11","date_gmt":"2025-03-14T10:42:11","guid":{"rendered":"http:\/\/accal.abako.be\/audit\/"},"modified":"2026-08-19T09:20:17","modified_gmt":"2026-08-19T08:20:17","slug":"audit","status":"publish","type":"page","link":"https:\/\/accal.be\/fr\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"975\" class=\"elementor elementor-975 elementor-516\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90c57f9 e-flex e-con-boxed e-con e-parent\" data-id=\"90c57f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae1c93 elementor-widget elementor-widget-heading\" data-id=\"6ae1c93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Audit<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3a0311 elementor-widget elementor-widget-n-accordion\" data-id=\"e3a0311\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2380\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2380\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Contr\u00f4les l\u00e9gaux des comptes <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2380\" class=\"elementor-element elementor-element-1c3d98c e-con-full e-flex e-con e-child\" data-id=\"1c3d98c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e22cb2 elementor-widget elementor-widget-text-editor\" data-id=\"6e22cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"160\">Le mandat du commissaire aux comptes est une mission permanente dans le cadre de laquelle celui-ci examine et certifie les comptes annuels d&rsquo;une soci\u00e9t\u00e9 au moins une fois par an.<\/p><p class=\"\" data-start=\"162\" data-end=\"460\">Une soci\u00e9t\u00e9 est l\u00e9galement tenue de d\u00e9signer un commissaire aux comptes lorsqu&rsquo;elle r\u00e9pond \u00e0 la d\u00e9finition de \u00ab grande entreprise \u00bb au sens du Code belge des soci\u00e9t\u00e9s et des associations (BCCA). Une soci\u00e9t\u00e9 est consid\u00e9r\u00e9e comme \u00ab grande \u00bb si, pendant au moins deux exercices cons\u00e9cutifs, elle remplit au moins deux des crit\u00e8res suivants : <\/p><ul data-start=\"461\" data-end=\"563\"><li class=\"\" data-start=\"461\" data-end=\"498\"><p class=\"\" data-start=\"463\" data-end=\"498\">Total du bilan : &gt; 6 000 000 \u20ac<\/p><\/li><li class=\"\" data-start=\"461\" data-end=\"498\"><p class=\"\" data-start=\"463\" data-end=\"498\">Chiffre d&rsquo;affaires annuel : &gt; 11 250 000 \u20ac<\/p><\/li><li class=\"\" data-start=\"461\" data-end=\"498\"><p class=\"\" data-start=\"463\" data-end=\"498\">Nombre de salari\u00e9s : &gt; 50<\/p><\/li><\/ul><p class=\"\" data-start=\"565\" data-end=\"669\">Nous proposons des services d&rsquo;audit dans divers secteurs et disposons d&rsquo;une vaste exp\u00e9rience dans les domaines suivants :<\/p><ul data-start=\"670\" data-end=\"1045\" data-is-last-node=\"\" data-is-only-node=\"\"><li class=\"\" data-start=\"670\" data-end=\"783\"><p class=\"\" data-start=\"672\" data-end=\"783\"><strong>Entreprises de services constitu\u00e9es<\/strong> sous forme de soci\u00e9t\u00e9s de personnes (par exemple, prestataires de services financiers, cabinets d&rsquo;avocats, cabinets de conseil)<\/p><\/li><li class=\"\" data-start=\"784\" data-end=\"877\"><p class=\"\" data-start=\"786\" data-end=\"877\"><strong>Entreprises de vente en gros<\/strong> (par exemple dans les secteurs des \u00e9quipements sanitaires, des mat\u00e9riaux de construction, de la p\u00e9trochimie et de l&rsquo;alimentation)<\/p><\/li><li class=\"\" data-start=\"878\" data-end=\"929\"><p class=\"\" data-start=\"880\" data-end=\"929\"><strong>Entreprises industrielles<\/strong> (par exemple dans les secteurs du ciment ou de la m\u00e9tallurgie)<\/p><\/li><li class=\"\" data-start=\"930\" data-end=\"998\"><p class=\"\" data-start=\"932\" data-end=\"998\"><strong>Soci\u00e9t\u00e9s immobili\u00e8res<\/strong> (par exemple, organismes de logement, fonds de pension)<\/p><\/li><li class=\"\" data-start=\"999\" data-end=\"1022\"><p class=\"\" data-start=\"1001\" data-end=\"1022\"><strong>Entreprises de logistique<\/strong><\/p><\/li><li class=\"\" data-start=\"1023\" data-end=\"1045\"><p class=\"\" data-start=\"1025\" data-end=\"1045\"><strong>Institutions publiques<\/strong><\/p><\/li><\/ul>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2381\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2381\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Apports en nature et quasi-apports <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2381\" class=\"elementor-element elementor-element-dec1c95 e-con-full e-flex e-con e-child\" data-id=\"dec1c95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-917080a elementor-widget elementor-widget-text-editor\" data-id=\"917080a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"310\">Lors de la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 ou d\u2019une augmentation de son capital, les apports peuvent prendre d\u2019autres formes que des apports en num\u00e9raire. C\u2019est ce qu\u2019on appelle un apport en nature. Dans ce cas, il incombe au commissaire aux comptes d\u2019\u00e9valuer les m\u00e9thodes d\u2019\u00e9valuation utilis\u00e9es par l\u2019organe de direction de la soci\u00e9t\u00e9.  <\/p><p class=\"\" data-start=\"312\" data-end=\"356\">Voici quelques exemples de contributions en nature :<\/p><ul data-start=\"357\" data-end=\"545\" data-is-last-node=\"\" data-is-only-node=\"\"><li class=\"\" data-start=\"357\" data-end=\"465\"><p class=\"\" data-start=\"359\" data-end=\"465\">Actifs de l&rsquo;entreprise (par exemple, lors de la transformation d&rsquo;une entreprise individuelle en soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e)<\/p><\/li><li class=\"\" data-start=\"466\" data-end=\"478\"><p class=\"\" data-start=\"468\" data-end=\"478\">Fonds de commerce<\/p><\/li><li class=\"\" data-start=\"479\" data-end=\"487\"><p class=\"\" data-start=\"481\" data-end=\"487\">Terrain<\/p><\/li><li class=\"\" data-start=\"488\" data-end=\"501\"><p class=\"\" data-start=\"490\" data-end=\"501\">B\u00e2timents<\/p><\/li><li class=\"\" data-start=\"502\" data-end=\"515\"><p class=\"\" data-start=\"504\" data-end=\"515\">Machines<\/p><\/li><li class=\"\" data-start=\"516\" data-end=\"545\"><p class=\"\" data-start=\"518\" data-end=\"545\">Cr\u00e9ances \u00e0 court terme<\/p><\/li><\/ul>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2382\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2382\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Changements de forme juridique <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2382\" class=\"elementor-element elementor-element-ed6612b e-con-full e-flex e-con e-child\" data-id=\"ed6612b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddf179a elementor-widget elementor-widget-text-editor\" data-id=\"ddf179a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"196\">\u00c0 mesure qu\u2019une entreprise se d\u00e9veloppe, ses statuts et sa forme juridique peuvent devoir \u00e9voluer. Il peut donc s\u2019av\u00e9rer n\u00e9cessaire de les modifier au cours du cycle de vie de la soci\u00e9t\u00e9. <\/p><p class=\"\" data-start=\"198\" data-end=\"499\">Par exemple, une soci\u00e9t\u00e9 en nom collectif (VOF) ou une soci\u00e9t\u00e9 en commandite (CommV), dans lesquelles les associ\u00e9s ont une responsabilit\u00e9 illimit\u00e9e, peuvent \u00eatre transform\u00e9es en soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (BV). Dans une BV, les administrateurs sont prot\u00e9g\u00e9s contre toute responsabilit\u00e9 personnelle, leur patrimoine priv\u00e9 \u00e9tant dissoci\u00e9 du patrimoine de la soci\u00e9t\u00e9. <\/p><p class=\"\" data-start=\"501\" data-end=\"904\">Pour mettre en \u0153uvre une telle modification des statuts, un bilan des actifs et des passifs est requis ; celui-ci ne doit pas dater de plus de trois mois \u00e0 la date de l&rsquo;acte notari\u00e9. Le commissaire aux comptes v\u00e9rifie que ce bilan ne sur\u00e9value pas le patrimoine net et que, apr\u00e8s la transformation, ce dernier soit au moins \u00e9gal au capital minimum requis pour la nouvelle forme juridique. <\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2383\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2383\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Fusions et scissions <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2383\" class=\"elementor-element elementor-element-c82329f e-con-full e-flex e-con e-child\" data-id=\"c82329f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec3b035 elementor-widget elementor-widget-text-editor\" data-id=\"ec3b035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"241\">Les fusions sont souvent n\u00e9cessaires \u00e0 la r\u00e9organisation et \u00e0 la restructuration des groupes d\u2019entreprises, dans le but d\u2019utiliser au mieux les ressources de toutes les soci\u00e9t\u00e9s concern\u00e9es et de tirer pleinement parti des synergies potentielles.<\/p><p class=\"\" data-start=\"243\" data-end=\"491\">D&rsquo;autre part, une scission peut \u00eatre envisag\u00e9e lorsqu&rsquo;une entreprise op\u00e9rant dans deux secteurs d&rsquo;activit\u00e9 distincts souhaite poursuivre ses activit\u00e9s s\u00e9par\u00e9ment. Une scission peut \u00e9galement constituer un choix strat\u00e9gique visant \u00e0 dissocier certains actifs \u2014 tels que les biens immobiliers \u2014 du risque d&rsquo;exploitation. <\/p><p class=\"\" data-start=\"493\" data-end=\"744\">Au cours des 30 derni\u00e8res ann\u00e9es, notre cabinet a particip\u00e9 \u00e0 des centaines d&rsquo;op\u00e9rations de fusion impliquant des entreprises tant nationales qu&rsquo;internationales, y compris des fusions transfrontali\u00e8res de soci\u00e9t\u00e9s cot\u00e9es en bourse, en collaboration avec des cabinets d&rsquo;avocats et des \u00e9tudes notariales internationaux.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2384\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2384\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> ISRS 4400 Proc\u00e9dures convenues <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2384\" class=\"elementor-element elementor-element-7aff58b e-con-full e-flex e-con e-child\" data-id=\"7aff58b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7dc3905 elementor-widget elementor-widget-text-editor\" data-id=\"7dc3905\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"1458901633420-11cb803a-7075\" class=\"vc_tta-panel vc_active\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p class=\"\" data-start=\"0\" data-end=\"321\">Conform\u00e9ment \u00e0 la norme ISRS 4400, des proc\u00e9dures sp\u00e9cifiques sont convenues en concertation avec le client ou d\u2019autres parties prenantes. Ces proc\u00e9dures peuvent porter sur des \u00e9l\u00e9ments tels que le chiffre d\u2019affaires, les investissements ou les charges. Le commissaire aux comptes v\u00e9rifie ensuite si les informations fournies sont compl\u00e8tes et exactes.  <\/p><p class=\"\" data-start=\"323\" data-end=\"474\">Le rapport ainsi \u00e9tabli peut \u00eatre utilis\u00e9 par le client dans divers contextes, tels que des proc\u00e9dures judiciaires ou des d\u00e9clarations aupr\u00e8s d&rsquo;organismes comme BeBAT ou Fost Plus.<\/p><\/div><\/div><\/div><\/div>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2385\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2385\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Liquidation d'une soci\u00e9t\u00e9 \u2013 Article 2:71 de la BCCA <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2385\" class=\"elementor-element elementor-element-70e9578 e-con-full e-flex e-con e-child\" data-id=\"70e9578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbb7c0e elementor-widget elementor-widget-text-editor\" data-id=\"fbb7c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu&rsquo;une soci\u00e9t\u00e9 souhaite se placer en liquidation volontaire, deux proc\u00e9dures sont possibles :<\/p><ol><li><strong data-start=\"135\" data-end=\"181\">Liquidation simplifi\u00e9e \u2013 Article 2:80 de la BCCA<\/strong><br data-start=\"181\" data-end=\"184\"\/>Dans le cadre de cette proc\u00e9dure, les actionnaires ont pour objectif de mener \u00e0 bien \u00e0 la fois l&rsquo;ouverture et la cl\u00f4ture de la liquidation au moyen d&rsquo;un seul acte notari\u00e9. Dans ce cas, le commissaire aux comptes ou l\u2019expert-comptable doit \u00e9tablir un rapport sur l\u2019\u00e9tat du patrimoine, qui ne doit pas dater de plus de trois mois \u00e0 la date de la d\u00e9cision de liquidation. <\/li><li><strong data-start=\"508\" data-end=\"535\">Liquidation traditionnelle<\/strong><br data-start=\"535\" data-end=\"538\"\/> Dans le cadre de cette proc\u00e9dure, les actionnaires d\u00e9signent un liquidateur. Un rapport du commissaire aux comptes ou de l&rsquo;expert-comptable est \u00e9galement requis, \u00e9tabli sur la base d&rsquo;un bilan datant de moins de trois mois au moment de la d\u00e9cision de liquidation. <\/li><\/ol><p>Dans les deux cas, il est essentiel que l&rsquo;\u00e9tat du patrimoine soit \u00e0 jour \u2014 plus pr\u00e9cis\u00e9ment, qu&rsquo;il ne date pas de plus de trois mois \u2014 au moment o\u00f9 la d\u00e9cision de liquidation est prise.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2386\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2386\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00c9valuations <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2386\" class=\"elementor-element elementor-element-8fc0250 e-con-full e-flex e-con e-child\" data-id=\"8fc0250\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfa7e13 elementor-widget elementor-widget-text-editor\" data-id=\"cfa7e13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"102\">D\u00e9terminer la valeur d&rsquo;une entreprise est une t\u00e2che complexe qui n\u00e9cessite une analyse approfondie.<\/p><p class=\"\" data-start=\"104\" data-end=\"328\">En notre qualit\u00e9 d&rsquo;auditeurs l\u00e9gaux, nous sommes heureux de vous aider \u00e0 \u00e9valuer votre entreprise. Sur la base d&rsquo;un examen limit\u00e9 de vos documents comptables et de vos budgets, nous appliquons cinq m\u00e9thodes d&rsquo;\u00e9valuation couramment utilis\u00e9es afin d&rsquo;aboutir \u00e0 une \u00e9valuation objective. <\/p><p class=\"\" data-start=\"330\" data-end=\"468\">Par ailleurs, nous sommes officiellement agr\u00e9\u00e9s par l&rsquo;AFMPS (Agence f\u00e9d\u00e9rale des m\u00e9dicaments et des produits de sant\u00e9) pour l&rsquo;\u00e9valuation des pharmacies.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2387\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2387\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Accompagnement en mati\u00e8re d'acquisition <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2387\" class=\"elementor-element elementor-element-6855d72 e-con-full e-flex e-con e-child\" data-id=\"6855d72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-670450a elementor-widget elementor-widget-text-editor\" data-id=\"670450a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"124\">L&rsquo;acquisition d&rsquo;une entreprise comporte plusieurs \u00e9tapes, au cours desquelles il est essentiel de b\u00e9n\u00e9ficier des conseils d&rsquo;experts ind\u00e9pendants.<\/p><p class=\"\" data-start=\"126\" data-end=\"342\">Nous proposons des conseils professionnels tant pour l&rsquo;acquisition que pour la cession d&rsquo;une entreprise. Nos services comprennent l&rsquo;identification et la s\u00e9lection de candidats potentiels, la d\u00e9termination d&rsquo;un prix conforme au march\u00e9 et la r\u00e9alisation d&rsquo;une v\u00e9rification pr\u00e9alable approfondie. <\/p><p class=\"\" data-start=\"344\" data-end=\"473\">Notre \u00e9quipe d&rsquo;audit poss\u00e8de une vaste exp\u00e9rience des processus d&rsquo;acquisition, ce qui vous permet de prendre des d\u00e9cisions \u00e9clair\u00e9es en toute confiance.<\/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\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\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<div class=\"elementor-element elementor-element-6791482 e-grid e-con-full services e-con e-parent\" data-id=\"6791482\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-70a3416 e-con-full e-flex e-con e-child\" data-id=\"70a3416\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/accal.be\/audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57486c8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"57486c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d8c3a51 e-con-full service-hover e-flex e-con e-child\" data-id=\"d8c3a51\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84f62fd elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"84f62fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contr\u00f4le l\u00e9gal des comptes<br\/>Apports en nature et quasi-apports<br\/>Conversions de forme juridique<br\/>Fusions et scissions<br\/>ISRS 4400<br\/>Liquidations<br\/>\u00c9valuations<br\/>Acquisitions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-109baf8 elementor-absolute elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"109baf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32.121\" height=\"32.121\" viewBox=\"0 0 32.121 32.121\"><path id=\"Icon_akar-search\" data-name=\"Icon akar-search\" d=\"M31.5,31.5l-6.729-6.741M28.5,15.75A12.75,12.75,0,1,1,15.75,3,12.75,12.75,0,0,1,28.5,15.75Z\" transform=\"translate(-1.5 -1.5)\" fill=\"none\" stroke=\"#fcffef\" stroke-linecap=\"round\" stroke-width=\"3\" opacity=\"0.995\"><\/path><\/svg>\t\t\t<\/div>\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\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-3d3e663 e-con-full e-flex e-con e-child\" data-id=\"3d3e663\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/accal.be\/accounting\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d307e57 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d307e57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comptabilit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e4982b e-con-full service-hover e-flex e-con e-child\" data-id=\"5e4982b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecfd95a elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"ecfd95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Soci\u00e9t\u00e9s commerciales<br\/>Soci\u00e9t\u00e9s de services personnels<br\/>Pr\u00e9paration des \u00e9tats financiers<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4de729f elementor-absolute elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4de729f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32.121\" height=\"32.121\" viewBox=\"0 0 32.121 32.121\"><path id=\"Icon_akar-search\" data-name=\"Icon akar-search\" d=\"M31.5,31.5l-6.729-6.741M28.5,15.75A12.75,12.75,0,1,1,15.75,3,12.75,12.75,0,0,1,28.5,15.75Z\" transform=\"translate(-1.5 -1.5)\" fill=\"none\" stroke=\"#fcffef\" stroke-linecap=\"round\" stroke-width=\"3\" opacity=\"0.995\"><\/path><\/svg>\t\t\t<\/div>\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\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-05c811d e-con-full e-flex e-con e-child\" data-id=\"05c811d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/accal.be\/tax-advice\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f862525 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f862525\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conseils fiscaux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cdf6dc7 e-con-full service-hover e-flex e-con e-child\" data-id=\"cdf6dc7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f318030 elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f318030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Imp\u00f4t sur le revenu des personnes physiques<br\/>Imp\u00f4t sur le revenu des soci\u00e9t\u00e9s<br\/>TVA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adc0272 elementor-absolute elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"adc0272\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32.121\" height=\"32.121\" viewBox=\"0 0 32.121 32.121\"><path id=\"Icon_akar-search\" data-name=\"Icon akar-search\" d=\"M31.5,31.5l-6.729-6.741M28.5,15.75A12.75,12.75,0,1,1,15.75,3,12.75,12.75,0,0,1,28.5,15.75Z\" transform=\"translate(-1.5 -1.5)\" fill=\"none\" stroke=\"#fcffef\" stroke-linecap=\"round\" stroke-width=\"3\" opacity=\"0.995\"><\/path><\/svg>\t\t\t<\/div>\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\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4c55876 e-con-full e-flex e-con e-child\" data-id=\"4c55876\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/accal.be\/reporting-for-financial-institutions\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59a245d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"59a245d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rapports pour les institutions financi\u00e8res<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3f9f22 e-con-full service-hover e-flex e-con e-child\" data-id=\"f3f9f22\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0dbf436 elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0dbf436\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fonction d&rsquo;audit interne<br\/>Rapport mensuel \u00e0 la BNB, \u00e0 la FSMA et \u00e0 la BCE<br\/>Rapport mensuel \u00e0 la BECRIS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c03ce5a elementor-absolute elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c03ce5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32.121\" height=\"32.121\" viewBox=\"0 0 32.121 32.121\"><path id=\"Icon_akar-search\" data-name=\"Icon akar-search\" d=\"M31.5,31.5l-6.729-6.741M28.5,15.75A12.75,12.75,0,1,1,15.75,3,12.75,12.75,0,0,1,28.5,15.75Z\" transform=\"translate(-1.5 -1.5)\" fill=\"none\" stroke=\"#fcffef\" stroke-linecap=\"round\" stroke-width=\"3\" opacity=\"0.995\"><\/path><\/svg>\t\t\t<\/div>\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\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Audit Contr\u00f4les l\u00e9gaux des comptes Le mandat du commissaire aux comptes est une mission permanente dans le cadre de laquelle celui-ci examine et certifie les comptes annuels d&#8217;une soci\u00e9t\u00e9 au moins une fois par an. Une soci\u00e9t\u00e9 est l\u00e9galement tenue de d\u00e9signer un commissaire aux comptes lorsqu&#8217;elle r\u00e9pond \u00e0 la d\u00e9finition de \u00ab grande entreprise [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-975","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit - Accal<\/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:\/\/accal.be\/fr\/audit\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit - Accal\" \/>\n<meta property=\"og:description\" content=\"Audit Contr\u00f4les l\u00e9gaux des comptes Le mandat du commissaire aux comptes est une mission permanente dans le cadre de laquelle celui-ci examine et certifie les comptes annuels d&#8217;une soci\u00e9t\u00e9 au moins une fois par an. 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