{"id":359,"date":"2022-08-10T14:03:16","date_gmt":"2022-08-10T14:03:16","guid":{"rendered":"https:\/\/wafcom.com\/?page_id=359"},"modified":"2022-11-29T08:56:31","modified_gmt":"2022-11-29T08:56:31","slug":"services-2","status":"publish","type":"page","link":"https:\/\/wafcom.com\/?page_id=359","title":{"rendered":"Services"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"359\" class=\"elementor elementor-359\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e58ba8d elementor-section-height-min-height elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"4e58ba8d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8996f54\" data-id=\"8996f54\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7454b994 elementor-widget elementor-widget-heading\" data-id=\"7454b994\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.3 - 07-03-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">AUDIT L\u00c9GAL\n<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d4352bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d4352bd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2920faa5\" data-id=\"2920faa5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2e24edc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e24edc4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5dde5870\" data-id=\"5dde5870\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92dd44e elementor-widget elementor-widget-heading\" data-id=\"92dd44e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Obligation L\u00e9gale de d\u00e9signer un Commissariat Aux Comptes selon la loi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-537c8abc elementor-drop-cap-yes elementor-drop-cap-view-default elementor-widget elementor-widget-text-editor\" data-id=\"537c8abc\" data-element_type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.3 - 07-03-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<ul class=\"pg-block ul-custom pl-0 -orange mb-md-5\"><li><p class=\"pg-block mb-md-5\">Vous \u00eates une entreprise qui se voit imposer l\u2019obligation l\u00e9gale de faire certifier ses comptes par un professionnel ind\u00e9pendant ? Voici, selon votre forme juridique, un rappel de la loi :<\/p><p class=\"pg-block mb-md-5\"><strong class=\"d-block\">La Soci\u00e9t\u00e9 A Responsabilit\u00e9 Limit\u00e9e (SARL)\u00a0 par la loi n\u00b05-96\u00a0telle que modifi\u00e9e et compl\u00e9t\u00e9e,\u00a0et son article 80 :<\/strong><em>\u00ab Les associ\u00e9s peuvent nommer un ou plusieurs commissaires aux comptes.Toutefois, sont tenues de d\u00e9signer un commissaire aux comptes au moins, les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e dont le chiffre d\u2019affaires, \u00e0 la cl\u00f4ture d\u2019un exercice social, d\u00e9passe le montant de\u00a0cinquante millions de dirhams,\u00a0hors taxes.\u00a0M\u00eame si le seuil indiqu\u00e9 \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent n\u2019est pas atteint, la nomination d\u2019un commissaire aux comptes peut \u00eatre demand\u00e9e au pr\u00e9sident du tribunal, statuant en r\u00e9f\u00e9r\u00e9, par un ou plusieurs associ\u00e9s repr\u00e9sentant au moins le quart du capital.\u00a0<\/em>\u00bb\u00a0<\/p><p class=\"pg-block mb-md-5\"><strong class=\"d-block\">Soci\u00e9t\u00e9 Anonymes (SA), par la loi n\u00b017-95 telle que modifi\u00e9e et compl\u00e9t\u00e9e et son article 159 :<\/strong><em>\u00ab Il doit \u00eatre d\u00e9sign\u00e9 dans chaque soci\u00e9t\u00e9 anonyme, un ou plusieurs commissaires aux comptes charg\u00e9s d\u2019une mission de contr\u00f4le et du suivi des comptes sociaux dans les conditions et pour les buts d\u00e9termin\u00e9s par la pr\u00e9sente loi. Toutefois, les soci\u00e9t\u00e9s faisant appel public \u00e0 l\u2019\u00e9pargne sont tenues de d\u00e9signer au moins deux commissaires aux comptes ; il en est de m\u00eame des soci\u00e9t\u00e9s de banque, de cr\u00e9dit, d\u2019investissement, d\u2019assurance, de capitalisation et d\u2019\u00e9pargne.\u00a0<\/em>\u00bb\u00a0<\/p><p class=\"pg-block mb-md-5\"><strong class=\"d-block\">La Soci\u00e9t\u00e9 en Nom Collectif (SNC), par la loi n\u00b05-96 telle que modifi\u00e9e et compl\u00e9t\u00e9e et son article 12 :<\/strong><em>\u00ab Les associ\u00e9s peuvent nommer \u00e0 la majorit\u00e9 des associ\u00e9s un ou plusieurs commissaires aux comptes. Toutefois, sont tenues de d\u00e9signer un commissaire au moins, les soci\u00e9t\u00e9s dont le chiffre d\u2019affaires \u00e0 la cl\u00f4ture de l\u2019exercice social, d\u00e9passe le montant de\u00a0cinquante millions de dirhams, hors taxes.\u00a0M\u00eame si le seuil indiqu\u00e9 \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent n\u2019est pas atteint, la nomination d\u2019un ou plusieurs commissaires aux comptes peut \u00eatre demand\u00e9e par un associ\u00e9 au pr\u00e9sident du tribunal, statuant en r\u00e9f\u00e9r\u00e9.<\/em>\u00bb\u00a0<\/p><p class=\"pg-block mb-md-5\"><strong class=\"d-block\">La Soci\u00e9t\u00e9 en Commandite par Actions (SCA), par la loi n\u00b05-96 telle que modifi\u00e9e et compl\u00e9t\u00e9e et son article 34 :<\/strong><em>\u00ab L\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire des actionnaires d\u00e9signe un ou plusieurs commissaires aux comptes.<\/em>\u00bb<\/p><h3 class=\"h4 color-orange font-weight-bold mb-md-3\">Nos Expertises<\/h3><ul class=\"ul-custom pl-0 -orange mb-md-5\"><li>Prise de connaissance 360\u00b0 de la soci\u00e9t\u00e9 audit\u00e9e ;<\/li><li>Evaluation du contr\u00f4le interne visant \u00e0 identifier les risques inh\u00e9rents en vue d\u2019orienter les diligences \u00e0 mettre en \u0153uvre (revue limit\u00e9e ou revue exhaustive) ;<\/li><li>Contr\u00f4le des comptes (par des techniques d\u2019\u00e9chantillonnage) visant \u00e0 donner une opinion sur les \u00e9tats financiers examin\u00e9s ;<\/li><li>Phase de synth\u00e8se : \u00c9mission et pr\u00e9sentation du rapport d\u2019audit.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6148121e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6148121e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_top&quot;:&quot;waves&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1b93f4c2\" data-id=\"1b93f4c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12f1e3d9 elementor-widget elementor-widget-heading\" data-id=\"12f1e3d9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Nous nous effor\u00e7ons de rendre nos clients heureux<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1da4af80\" data-id=\"1da4af80\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cf130e5 elementor-widget elementor-widget-image\" data-id=\"7cf130e5\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_direction&quot;:&quot;negative&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;1&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:&quot;0&quot;,&quot;end&quot;:&quot;50&quot;}}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.3 - 07-03-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"539\" height=\"539\" src=\"https:\/\/wafcom.com\/wp-content\/uploads\/2022\/08\/CTA-Our-Services.png\" class=\"attachment-full size-full wp-image-154\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/wafcom.com\/wp-content\/uploads\/2022\/08\/CTA-Our-Services.png 539w, https:\/\/wafcom.com\/wp-content\/uploads\/2022\/08\/CTA-Our-Services-300x300.png 300w, https:\/\/wafcom.com\/wp-content\/uploads\/2022\/08\/CTA-Our-Services-150x150.png 150w\" sizes=\"(max-width: 539px) 100vw, 539px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>AUDIT L\u00c9GAL Obligation L\u00e9gale de d\u00e9signer un Commissariat Aux Comptes selon la loi Vous \u00eates une entreprise qui se voit imposer l\u2019obligation l\u00e9gale de faire certifier ses comptes par un professionnel ind\u00e9pendant ? Voici, selon votre forme juridique, un rappel de la loi : La Soci\u00e9t\u00e9 A Responsabilit\u00e9 Limit\u00e9e (SARL)\u00a0 par la loi n\u00b05-96\u00a0telle que &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/wafcom.com\/?page_id=359\"> <span class=\"screen-reader-text\">Services<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":363,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"_links":{"self":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/359"}],"collection":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wafcom.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=359"}],"version-history":[{"count":42,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/359\/revisions"}],"predecessor-version":[{"id":1485,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/359\/revisions\/1485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/media\/363"}],"wp:attachment":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}