{"id":7675,"date":"2024-07-02T15:56:02","date_gmt":"2024-07-02T13:56:02","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=7675"},"modified":"2025-05-07T15:33:21","modified_gmt":"2025-05-07T13:33:21","slug":"expert-comptable-role-mission","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-role-mission\/","title":{"rendered":"R\u00f4le et missions de l&rsquo;expert-comptable"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\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\/croissance-et-strategie-clients\/\" class=\"entry-header__link\">Croissance &amp; Strat\u00e9gie clients<\/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\tR\u00f4le et missions de l&rsquo;expert-comptable\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/08\/expert-comptable-role-mission-1064x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"expert-comptable-role-mission\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/08\/expert-comptable-role-mission-1064x810.jpg 1064w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/08\/expert-comptable-role-mission-768x585.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/08\/expert-comptable-role-mission-1536x1169.jpg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/08\/expert-comptable-role-mission.jpg 1675w\" sizes=\"(max-width: 1064px) 100vw, 1064px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2024-07-02T15:56:02+02:00\">2 juillet 2024<\/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=\"R\u00f4le et missions de l&rsquo;expert-comptable\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-role-mission\/\"\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<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 class=\"wp-block-paragraph\">V\u00e9ritable pilier de la gestion financi\u00e8re et administrative, l&rsquo;expert-comptable apporte une expertise indispensable pour assurer la conformit\u00e9, la fiabilit\u00e9 des comptes, et la p\u00e9rennit\u00e9 des entreprises et des organisations. De la tenue de la comptabilit\u00e9 \u00e0 l&rsquo;audit, en passant par <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/conseil-expertise-comptable-ia\/\">le conseil strat\u00e9gique<\/a>, ce professionnel polyvalent est comme un partenaire cl\u00e9 de l&rsquo;entreprise.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#role\">Le r\u00f4le de l&rsquo;expert-comptable<\/a><\/li>\n\n\n\n<li><a href=\"#missions\">Les missions strat\u00e9giques de l&rsquo;expert-comptable<\/a><\/li>\n\n\n\n<li><a href=\"#diligences\">Les diligences de l&rsquo;expert-comptable<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-c53d6185-c65b-4079-9ddd-a0881ecc55ce\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-c53d6185-c65b-4079-9ddd-a0881ecc55ce\"\n\t>T\u00e9l\u00e9chargez le guide Sage de la facture \u00e9lectronique pour les experts-comptables<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"role\">Quel est le r\u00f4le de l&rsquo;expert-comptable ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;expert-comptable accompagne l&rsquo;entreprise dans sa gestion quotidienne et son d\u00e9veloppement strat\u00e9gique. Son expertise pluridisciplinaire en fait un conseiller pr\u00e9cieux pour les dirigeants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voici ces principales missions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tenue de la comptabilit\u00e9<\/strong> : Il assure la tenue des comptes de l&rsquo;entreprise, enregistre les op\u00e9rations comptables et \u00e9tablit les \u00e9tats financiers (bilan, compte de r\u00e9sultat, annexes).<\/li>\n\n\n\n<li><strong>Conseil en gestion <\/strong>: il analyse les donn\u00e9es financi\u00e8res pour fournir des conseils pertinents sur la gestion de l&rsquo;entreprise, comme l&rsquo;optimisation des co\u00fbts, la rentabilit\u00e9 ou la tr\u00e9sorerie.<\/li>\n\n\n\n<li><strong>Fiscalit\u00e9 <\/strong>: il veille au respect des obligations fiscales, \u00e9tablit les d\u00e9clarations d&rsquo;imp\u00f4ts et conseille l&rsquo;entreprise en mati\u00e8re de strat\u00e9gie fiscale.<\/li>\n\n\n\n<li><strong>Social et paie<\/strong> : il assure la gestion de la paie, des d\u00e9clarations sociales et conseille sur les aspects juridiques li\u00e9s au droit du travail.<\/li>\n\n\n\n<li><strong>Audit et contr\u00f4le<\/strong> : il peut r\u00e9aliser des missions d&rsquo;audit pour certifier les comptes ou v\u00e9rifier la conformit\u00e9 des proc\u00e9dures internes.<\/li>\n\n\n\n<li><strong>Accompagnement \u00e0 la cr\u00e9ation d&rsquo;entreprise<\/strong> : il assiste les entrepreneurs dans les d\u00e9marches de cr\u00e9ation, le choix de la forme juridique et la recherche de financement.<\/li>\n\n\n\n<li><strong>Transmission et reprise d&rsquo;entreprise<\/strong> : l&rsquo;expert-comptable intervient dans l&rsquo;\u00e9valuation de l&rsquo;entreprise, la n\u00e9gociation et la structuration de l&rsquo;op\u00e9ration.<\/li>\n\n\n\n<li><strong>Pr\u00e9vention des difficult\u00e9s<\/strong> : il met en place des outils de pilotage pour anticiper et pr\u00e9venir les difficult\u00e9s financi\u00e8res de l&rsquo;entreprise.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"missions\">Quelles sont les missions strat\u00e9giques l&rsquo;expert-comptable ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le r\u00f4le d&rsquo;un expert-comptable est aussi d&rsquo;accompagner les entreprises dans la prise en compte des transformations de leur environnement. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-agilite-et-reactivite\">Agilit\u00e9 et r\u00e9activit\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;agilit\u00e9 est une attente forte des entreprises qui fonctionnent selon de cycles de plus en plus courts et une interactivit\u00e9 \u00e9tendue avec leur \u00e9cosyst\u00e8me. Pour accompagner cette n\u00e9cessaire r\u00e9activit\u00e9, le r\u00f4le de l&rsquo;expert-comptable est d&rsquo;adapter ses cycles de production. Mais au-del\u00e0, la mission du cabinet est de concevoir et de proposer \u00e0 chacun de ses clients des proc\u00e9dures qui r\u00e9pondent \u00e0 cette exigence de temps r\u00e9el, comme le partage d&rsquo;indicateurs ou la mise \u00e0 disposition de mod\u00e8les d&rsquo;aide \u00e0 la d\u00e9cision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ce titre, les <a href=\"https:\/\/www.sage.com\/fr-fr\/experts-comptables\/\">logiciels d&rsquo;expertise-comptable<\/a> int\u00e8grent des fonctionnalit\u00e9s collaboratives pour faciliter les \u00e9changes entre experts-comptables et entreprises. Saisie partag\u00e9e des \u00e9critures, plateforme s\u00e9curis\u00e9e\u2026 Tout est pens\u00e9 pour renforcer cette relation de proximit\u00e9 essentielle.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-accompagner-le-passage-a-la-facture-electronique\">Accompagner le passage \u00e0 la facture \u00e9lectronique<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La g\u00e9n\u00e9ralisation de la <a href=\"https:\/\/www.sage.com\/fr-fr\/dematerialisation\/facture-electronique\/\">facturation \u00e9lectronique<\/a> \u00e0 partir de 2026, est l&rsquo;occasion pour les cabinets d&rsquo;expertise comptable de d\u00e9velopper de nouvelles missions \u00e0 forte valeur ajout\u00e9e. Selon notre r\u00e9cent barom\u00e8tre, 71% des entreprises attendent de nouvelles propositions de leur expert-comptable, comme la mise en place de tableaux de bord et l&rsquo;analyse de donn\u00e9es (45%) ou la prise en charge de la facturation (41%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour r\u00e9pondre \u00e0 ces attentes, l&rsquo;expert-comptable doit endosser un <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-demystifier-factures-electroniques\/\">r\u00f4le p\u00e9dagogique \u00e0 propos de  la facture \u00e9lectronique<\/a> et informer ses clients sur les enjeux et les b\u00e9n\u00e9fices de la r\u00e9forme. Webinaires, communication interne, formations&#8230; Les entreprises sont demandeuses d&rsquo;accompagnement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"diligences\">Les quatre diligences de l&rsquo;expert-comptable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rappel\u00e9e dans sa lettre de mission, l&rsquo;expert-comptable est tenu par une obligation d&rsquo;information et de conseil vis-\u00e0-vis de ses clients. Le <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGISCTA000025599334\" target=\"_blank\" rel=\"noreferrer noopener\">Code de D\u00e9ontologie des professionnels de l&rsquo;expertise comptable<\/a> pr\u00e9cise que cette obligation s&rsquo;exprime selon quatre diligences : une obligation d&rsquo;information, un devoir d&rsquo;alerte, un comportement engag\u00e9 et une position diligente.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-obligation-d-information\">L&rsquo;obligation d&rsquo;information<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;obligation d&rsquo;information impose au cabinet comptable de porter \u00e0 la connaissance de ses clients les prescriptions r\u00e9glementaires que l&rsquo;exercice de leur activit\u00e9 professionnelle induit. Elles sont \u00e9videmment variables selon les secteurs d&rsquo;activit\u00e9, quoique reposant sur un socle commun. Le r\u00f4le de l&rsquo;expert-comptable est de les conna\u00eetre et de transf\u00e9rer cette connaissance \u00e0 son client. L&rsquo;obligation d&rsquo;information s&rsquo;applique \u00e9galement aux informations dont le cabinet comptable a connaissance \u00e0 travers la tenue des comptes. Il lui incombe de transmettre exhaustivement ces informations \u00e0 l&rsquo;entreprise, de mani\u00e8re \u00e0 ce qu&rsquo;elle puisse prendre toute disposition pour agir, en particulier pour pr\u00e9venir un risque \u00e9conomique ou un risque de r\u00e9putation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-devoir-d-alerte\">Le devoir d&rsquo;alerte <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le devoir d&rsquo;alerte va un peu plus loin que l&rsquo;obligation d&rsquo;information. Transmettre une information n&rsquo;est pas suffisant. Il revient \u00e9galement au cabinet comptable d&rsquo;alerter son client lorsqu&rsquo;il d\u00e9tecte un comportement et des choix porteurs de risques pour l&rsquo;entreprise ou pour sa propre situation. L&rsquo;expert-comptable est ainsi tenu de faire preuve de p\u00e9dagogie pour d\u00e9tourner son client d&rsquo;actions manifestement pr\u00e9judiciables.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-un-comportement-engage\">Un comportement engag\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le comportement engag\u00e9 de l&rsquo;expert-comptable se manifeste par l&rsquo;expression de r\u00e9serves par \u00e9crit lorsqu&rsquo;il estime que son client prend des d\u00e9cisions contraires \u00e0 son int\u00e9r\u00eat, ou plus basiquement non conformes \u00e0 la loyaut\u00e9 vis-\u00e0-vis des tiers. Par ses r\u00e9serves, le cabinet comptable d\u00e9montre qu&rsquo;il a r\u00e9ellement incit\u00e9 son client \u00e0 respecter ses obligations et qu&rsquo;il se d\u00e9solidarise d&rsquo;\u00e9ventuels manquements graves. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au-del\u00e0 de d\u00e9gager sa responsabilit\u00e9 en cas de cons\u00e9quences d\u00e9sagr\u00e9ables, l&rsquo;expert-comptable met ainsi son client clairement en face de ses propres responsabilit\u00e9s, ce qui suffit g\u00e9n\u00e9ralement pour observer une \u00e9volution de son comportement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-une-position-de-diligence\">Une position de diligence<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, la position de diligence exprime que le cabinet d&rsquo;expertise comptable doit absolument s&rsquo;interdire toute forme de complaisance. En cas de manquement av\u00e9r\u00e9 et d\u00e9lib\u00e9r\u00e9 \u00e0 ses obligations et surtout de refus de son client de revenir sur une d\u00e9cision manifestement non conforme ou pr\u00e9judiciable, la d\u00e9ontologie enjoint \u00e0 l&rsquo;expert-comptable de suspendre ses travaux et m\u00eame de mettre fin \u00e0 sa mission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-data-controller\/\">Expert-comptable, d\u00e9passer le r\u00f4le data controller !<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-optimiser-la-facturation\/\">Experts-comptables : optimisez votre mode de facturation<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/experts-comptables-de-nouvelles-missions-pour-la-profession\/\">Experts-comptables : de nouvelles opportunit\u00e9s de missions pour la profession<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cloud-experts-comptables\/\">Cloud : 4 bonnes raisons pour les experts-comptables de sauter le pas<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article initialement publi\u00e9 le 05\/08\/2019. Derni\u00e8re mise \u00e0 jour le 02\/07\/2024.<\/p>\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\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\">Guide Sage de la facture \u00e9lectronique pour les 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-c53d6185-c65b-4079-9ddd-a0881ecc55ce\"\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 le guide<\/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=\"1081\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-529793801-1081x810.jpg\" class=\"single-cta__image\" alt=\"Guide de la facture \u00e9lectronique pour les experts-comptables\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-529793801-1081x810.jpg 1081w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\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<\/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-29955 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 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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-1440x810.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quelles nouvelles missions pour l\u2019expert-comptable ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-1440x810.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\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=\"2026-06-29T10:00:00+02:00\">29 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-nouvelles-missions\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tExperts-comptables : la facture \u00e9lectronique, tremplin vers de nouvelles missions\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\tL&rsquo;\u00e9ch\u00e9ance du 1er septembre 2026 approche et la facture \u00e9lectronique bouscule l&rsquo;organisation des TPE et PME. Face \u00e0 des dirigeants en qu\u00eate de rep\u00e8res pour adapter leurs outils et s\u00e9curiser leurs flux, le cabinet a une carte ma\u00eetresse \u00e0 jouer. D\u00e9couvrez comment structurer ces besoins imm\u00e9diats en un v\u00e9ritable catalogue de missions d&rsquo;accompagnement concr\u00e8tes et valoris\u00e9es.\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-29944 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\/expert-comptable-desamorcer-embouteillage-septembre-facture-electronique\/\"\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\/2022\/04\/GettyImages-909599970-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : \u00e9viter l\u2019embouteillage de septembre\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-909599970-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-909599970-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-909599970-1440x810.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=\"2026-06-25T10:00:00+02:00\">25 juin 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\tFacture \u00e9lectronique : dicter le tempo client pour \u00e9viter l\u2019embouteillage de septembre\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-facture-electronique-ne-pas-rester-passif\/\"\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_0474-684x384.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\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=\"2026-06-15T12:17:44+02:00\">15 juin 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\tExpert-comptable : accompagner les clients vers la facture \u00e9lectronique\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-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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00f4le d&rsquo;un expert-comptable est d&rsquo;intervenir aux c\u00f4t\u00e9s de l&rsquo;organisation, entreprise ou association, \u00e0 chaque \u00e9tape de sa 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