{"id":4140,"date":"2018-04-05T07:04:36","date_gmt":"2018-04-05T05:04:36","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=4140"},"modified":"2026-02-05T14:55:37","modified_gmt":"2026-02-05T13:55:37","slug":"rgpd-faq-conseil-superieur-ordre-des-experts-comptables","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/rgpd-faq-conseil-superieur-ordre-des-experts-comptables\/","title":{"rendered":"RGPD : la FAQ du Conseil sup\u00e9rieur de l&rsquo;Ordre des experts-comptables"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tRGPD : la FAQ du Conseil sup\u00e9rieur de l&rsquo;Ordre des experts-comptables\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2018-04-05T07:04:36+02:00\">5 avril 2018<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"RGPD : la FAQ du Conseil sup\u00e9rieur de l&rsquo;Ordre des experts-comptables\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/rgpd-faq-conseil-superieur-ordre-des-experts-comptables\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/tristandebroucker\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/10\/de-broucker-tristan_350x350.jpg\" class=\"entry-author__image\" alt=\"de-broucker-tristan\" \/>\t\t\t\t<span class=\"entry-author__name\">Tristan de Broucker<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p>L&rsquo;entreprise est responsable du respect de la protection des donn\u00e9es personnelles. D\u00e8s son entr\u00e9e en application le 25 mai 2018, les entreprises \u00e9tablies dans l&rsquo;UE, mais aussi celles en dehors de l&rsquo;UE lorsqu&rsquo;elles traitent des donn\u00e9es relatives aux activit\u00e9s des entreprises et des organisations de l&rsquo;UE, doivent appliquer le R\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (r\u00e8glt UE 2016\/679 du 27 avril 2016).<\/p>\n\n\n\n<p>Le r\u00e8glement impose ainsi de nouvelles mesures et obligations pour les entreprises d\u00e9tenant des donn\u00e9es personnelles. <strong>Les cabinets d&rsquo;expertise comptable doivent ainsi initier une d\u00e9marche de mise en conformit\u00e9 avec les dispositions dudit r\u00e8glement.<\/strong><\/p>\n\n\n\n<p>En cas de non-respect du r\u00e8glement, les amendes administratives peuvent s&rsquo;\u00e9lever, pour les cas les plus graves, \u00e0 20 millions d&rsquo;euros ou 4 % du chiffre d&rsquo;affaires annuel mondial, le montant le plus \u00e9lev\u00e9 \u00e9tant retenu.<\/p>\n\n\n\n<p>Dans ce cadre, le <strong>CSOEC vient de publier une foire aux questions (FAQ) qui vise \u00e0 r\u00e9pondre aux principales interrogations des professionnels de l&rsquo;expertise comptable<\/strong> selon les trois cat\u00e9gories suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>champ d&rsquo;application,<\/li>\n\n\n\n<li>mise en conformit\u00e9,<\/li>\n\n\n\n<li>contr\u00f4les et sanctions.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-champ-d-application\">Champ d&rsquo;application<\/h2>\n\n\n\n<p>Le CSOEC rappelle tout d&rsquo;abord qu&rsquo;une donn\u00e9e personnelle correspond \u00e0 toute information identifiant une personne physique directement (nom, pr\u00e9nom, image, vid\u00e9o\u2026) ou indirectement (num\u00e9ro de t\u00e9l\u00e9phone, num\u00e9ro de compte bancaire, empreinte\u2026) et que seules sont exclues&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les donn\u00e9es anonymis\u00e9es,<\/li>\n\n\n\n<li>les donn\u00e9es concernant les personnes morales.<\/li>\n<\/ul>\n\n\n\n<p>\u00c0 titre d&rsquo;exemples, le CSOEC fournit une liste des donn\u00e9es personnelles classiques :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le nom, le pr\u00e9nom,<\/li>\n\n\n\n<li>le sexe,<\/li>\n\n\n\n<li>les initiales,<\/li>\n\n\n\n<li>le n\u00b0 d&rsquo;Ordre,<\/li>\n\n\n\n<li>la date et lieu de naissance,<\/li>\n\n\n\n<li>l&rsquo;adresse IP ou l&rsquo;adresse MAC,<\/li>\n\n\n\n<li>la situation familiale,<\/li>\n\n\n\n<li>la situation militaire.<\/li>\n<\/ul>\n\n\n\n<p>Certaines de ces donn\u00e9es personnelles sont dites \u00ab sensibles \u00bb, c&rsquo;est le cas notamment&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>du num\u00e9ro de s\u00e9curit\u00e9 sociale,<\/li>\n\n\n\n<li>de l&rsquo;origine raciale ou ethnique,<\/li>\n\n\n\n<li>des appartenances syndicales,<\/li>\n\n\n\n<li>des informations relatives :\n<ul class=\"wp-block-list\">\n<li>aux infractions,<\/li>\n\n\n\n<li>aux donn\u00e9es concernant la sant\u00e9,<\/li>\n\n\n\n<li>aux donn\u00e9es biom\u00e9triques aux fins d&rsquo;identifier une personne de mani\u00e8re unique,<\/li>\n\n\n\n<li>aux condamnations ou aux mesures de s\u00fbret\u00e9.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>L&rsquo;ensemble des cabinets d&rsquo;expertise comptable sont donc n\u00e9cessairement concern\u00e9s par le RGPD d\u00e8s lors que, dans le cadre de leur organisation interne, ils collectent, utilisent ou proc\u00e8dent \u00e0 toute forme d&rsquo;op\u00e9ration sur des informations se rapportant \u00e0 une personne physique identifi\u00e9e ou identifiable. Une simple consultation de donn\u00e9es personnelles dans le cadre de leurs missions suffit \u00e0 cr\u00e9er un traitement de donn\u00e9es.<\/p>\n\n\n\n<p>Le traitement concerne toute op\u00e9ration portant sur des donn\u00e9es personnelles, quel que soit le proc\u00e9d\u00e9 utilis\u00e9 (effectu\u00e9e ou non \u00e0 l&rsquo;aide de proc\u00e9d\u00e9s automatis\u00e9s) : la collecte, l&rsquo;enregistrement, la consultation, le verrouillage, la destruction, la conservation, l&rsquo;extraction, l&rsquo;utilisation, la communication par transmission, la diffusion, ou autre forme de mise \u00e0 disposition, l&rsquo;adaptation ou la modification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-mise-en-conformite\">Mise en conformit\u00e9<\/h2>\n\n\n\n<p>Tout d&rsquo;abord, le CSOEC rappelle le r\u00f4le du d\u00e9l\u00e9gu\u00e9 \u00e0 la protection des donn\u00e9es ou data protection officer (DPO), qui est charg\u00e9 de mettre en \u0153uvre la conformit\u00e9 au r\u00e8glement europ\u00e9en sur la protection des donn\u00e9es au sein de l&rsquo;organisme qui l&rsquo;a d\u00e9sign\u00e9 (r\u00e8glt UE 2016\/679 du 27 avril 2016, art.37).<\/p>\n\n\n\n<p>Ainsi, le DPO est charg\u00e9 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>d&rsquo;informer et de conseiller le responsable de traitement ou le sous-traitant, ainsi que leurs employ\u00e9s,<\/li>\n\n\n\n<li>de contr\u00f4ler le respect du r\u00e8glement et du droit national en mati\u00e8re de protection des donn\u00e9es,<\/li>\n\n\n\n<li>de conseiller l&rsquo;organisme sur la r\u00e9alisation d&rsquo;une analyse d&rsquo;impact relative \u00e0 la protection des donn\u00e9es et d&rsquo;en v\u00e9rifier l&rsquo;ex\u00e9cution,<\/li>\n\n\n\n<li>de coop\u00e9rer avec l&rsquo;autorit\u00e9 de contr\u00f4le et d&rsquo;\u00eatre le point de contact de celle-ci.<\/li>\n<\/ul>\n\n\n\n<p>Ensuite, s&rsquo;agissant de l&rsquo;obligation de nommer un DPO, si certaines structures ont l&rsquo;obligation d&rsquo;en d\u00e9signer un \u2014 autorit\u00e9s et organismes publics, organismes dont les activit\u00e9s de base les am\u00e8nent \u00e0 r\u00e9aliser un suivi r\u00e9gulier et syst\u00e9matique des personnes \u00e0 grande \u00e9chelle, organismes dont les activit\u00e9s de base les am\u00e8nent \u00e0 traiter \u00e0 grande \u00e9chelle des donn\u00e9es dites \u00ab sensibles \u00bb ou relatives \u00e0 des condamnations p\u00e9nales et infractions \u2014 il n&rsquo;y a donc pas d&rsquo;obligation pour la plupart des cabinets d&rsquo;expertise comptable. N\u00e9anmoins, la CNIL encourage \u00e0 en d\u00e9signer un, d&rsquo;autant plus que le CSOEC pr\u00e9cise qu&rsquo;il est possible de d\u00e9signer un DPO mutualis\u00e9 ou externe \u00e0 la structure \u00e0 condition que cette personne puisse s&rsquo;appuyer sur les ressources internes, notamment informatiques et juridiques, et b\u00e9n\u00e9ficier du soutien des organes de gouvernance pour pouvoir mener \u00e0 bien ce projet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-controles-et-sanctions\">Contr\u00f4les et sanctions<\/h2>\n\n\n\n<p>La CNIL est en charge de v\u00e9rifier la mise en \u0153uvre de la loi et a le pouvoir d&rsquo;effectuer des contr\u00f4les aupr\u00e8s de l&rsquo;ensemble des responsables de traitement. Les op\u00e9rations de contr\u00f4les peuvent se d\u00e9rouler sur place, sur pi\u00e8ces, sur audition ou en ligne.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">RGPD : Guide pour les comptables et experts-comptables<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-922f54c6-cf31-44bc-84e9-9fa59b51e86b\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9chargez gratuitement le livre blanc<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1252\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/07\/rgpd-comptables-experts-comptables-cta-1252x810.jpg\" class=\"single-cta__image\" alt=\"rgpd-comptables-experts-comptables-cta\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/07\/rgpd-comptables-experts-comptables-cta-1252x810.jpg 1252w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-pour-aller-plus-loin\">Pour aller plus loin :<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/rgpd-impact-experts-comptables\/\" target=\"_blank\" rel=\"noopener noreferrer\">RGPD 2018 : quel impact pour les experts-comptables?<\/a><\/li>\n<\/ul>\n\n\n\n<p><span style=\"color: #808080;\">Retrouvez toutes les actualit\u00e9s de notre partenaire RFConseil \u00e9dit\u00e9 par le Groupe Revue Fiduciaire sur son application GRF + :<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"color: #808080;\"><a style=\"color: #808080;\" href=\"https:\/\/itunes.apple.com\/fr\/app\/grf-+\/id714087085?mt=8\" target=\"_blank\" rel=\"noopener noreferrer\">Pour Apple<\/a><\/span><\/li>\n\n\n\n<li><span style=\"color: #808080;\"><a style=\"color: #808080;\" href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.amudo.GRF&amp;hl=fr\" target=\"_blank\" rel=\"noopener noreferrer\">Pour Android<\/a><\/span><\/li>\n<\/ul>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-source-rf-conseil-http-rfcomptable-grouperf-com-depeches-40984-html-01-03-2018\">Source : RF Conseil,<a href=\"http:\/\/rfcomptable.grouperf.com\/depeches\/40984.html\" target=\"_blank\" rel=\"noopener noreferrer\"> http:\/\/rfcomptable.grouperf.com\/depeches\/40984.html<\/a>, 01\/03\/2018.<\/h6>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/cabinet-expert-comptable\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCabinet Expert-Comptable\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rgpd\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tRGPD\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29906 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : accompagner les clients vers la facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-15T12:17:44+02:00\">15 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-facture-electronique-ne-pas-rester-passif\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tExpert-comptable : accompagner les clients vers la facture \u00e9lectronique\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLa facturation \u00e9lectronique est aussi un enjeu strat\u00e9gique pour les cabinets d\u2019expertise comptable. \t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29790 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-facture-electronique tag-ia-digitalisation business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/intelligence-artificielle-comptable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401-684x384.jpg\" class=\"card-post__image\" alt=\"Intelligence artificielle\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-19T10:00:00+02:00\">19 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tIntelligence artificielle : \u00e0 l\u2019origine d\u2019un changement de mod\u00e8le des cabinets ?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-29762 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-comptable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg\" class=\"card-post__image\" alt=\"experts comptables facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-07T18:23:03+02:00\">7 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacture \u00e9lectronique : un chantier p\u00e9dagogique \u00ab colossal \u00bb pour les experts-comptables\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29729 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/comptable-confiance-donnee\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-684x384.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : plus que jamais un tiers de confiance\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-04T12:56:46+02:00\">4 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tL\u2019expert-comptable, gardien institutionnel de la donn\u00e9e face aux bouleversements num\u00e9riques\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29033 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-cabinet-expert-comptable tag-rh-et-fiche-de-paie business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraite-cavec-dsn\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-512x768.jpg 512w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-540x810.jpg 540w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-19T09:15:00+01:00\">19 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tRetraite Cavec : une d\u00e9claration int\u00e9gr\u00e9e \u00e0 la DSN \u00e0 compter de 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;entreprise est responsable du respect de la protection des donn\u00e9es personnelles. D\u00e8s son entr\u00e9e en application le 25 mai 2018, les entreprises \u00e9tablies dans l&rsquo;UE, mais aussi celles en dehors de l&rsquo;UE lorsqu&rsquo;elles traitent des donn\u00e9es relatives aux activit\u00e9s des entreprises et des organisations de l&rsquo;UE, doivent appliquer le R\u00e8glement g\u00e9n\u00e9ral sur la protection des [&hellip;]<\/p>\n","protected":false},"author":1308,"featured_media":4142,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[13],"tags":[51,487],"business_type":[11],"lilypad":[],"context":[],"industry":[],"persona":[40],"imagine_tag":[463,452,806],"coauthors":[919],"class_list":["post-4140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-cabinet-expert-comptable","tag-rgpd","business_type-expertise-comptable"],"sage_meta":{"region":"fr-fr","author_name":"Tristan de Broucker","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/04\/rgpd-faq-csoec.jpg","imagine_tags":{"463":"Expertise comptable","452":"Experts-Comptables","806":"RGPD"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1308"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=4140"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4140\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/4142"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=4140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4140"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=4140"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=4140"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=4140"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=4140"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=4140"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=4140"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=4140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}