{"id":33820,"date":"2020-02-10T17:30:09","date_gmt":"2020-02-10T16:30:09","guid":{"rendered":"https:\/\/tiare-guidelois.fr\/site\/?page_id=33820"},"modified":"2025-11-26T18:55:58","modified_gmt":"2025-11-26T17:55:58","slug":"verificateurs-aux-comptes","status":"publish","type":"page","link":"https:\/\/tiare-guidelois.fr\/site\/lasso\/verificateurs-aux-comptes\/","title":{"rendered":"V\u00e9rificateurs aux comptes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"33820\" class=\"elementor elementor-33820\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ba8298 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ba8298\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-50 elementor-top-column elementor-element elementor-element-3d2c6a2\" data-id=\"3d2c6a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5412d03 elementor-widget elementor-widget-image\" data-id=\"5412d03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tiare-guidelois.fr\/wp-content\/uploads\/2021\/08\/MOCART-Roger-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-40704\" alt=\"\" srcset=\"https:\/\/tiare-guidelois.fr\/wp-content\/uploads\/2021\/08\/MOCART-Roger-150x150.jpg 150w, https:\/\/tiare-guidelois.fr\/wp-content\/uploads\/2021\/08\/MOCART-Roger-570x570.jpg 570w, https:\/\/tiare-guidelois.fr\/wp-content\/uploads\/2021\/08\/MOCART-Roger-500x500.jpg 500w, https:\/\/tiare-guidelois.fr\/wp-content\/uploads\/2021\/08\/MOCART-Roger-1000x1000.jpg 1000w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Mr Roger MOCART, r\u00e9\u00e9lu en janvier 2025<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\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-70cc3a4\" data-id=\"70cc3a4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c10c9d2 elementor-widget elementor-widget-image\" data-id=\"c10c9d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/tiare-guidelois.fr\/wp-content\/uploads\/2025\/11\/Nadine-Le-Bolay.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Mme Nadine LE BOLAY, \u00e9lue en janvier 2025<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\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-41430412 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41430412\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-4bdbc5f4\" data-id=\"4bdbc5f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62f2e524 elementor-widget elementor-widget-text-editor\" data-id=\"62f2e524\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\">Lors de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale sur l&rsquo;exercice 2025, les deux v\u00e9rificateurs aux comptes ont \u00e9t\u00e9 \u00e9lus.<\/span><\/p><p><span style=\"font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\">\u25ba Mme Nadine LE BOLAY (1\u00e8re mission) &amp; Mr Roger MOCART\u00a0<\/span><\/p><ul style=\"list-style-type: square;\"><li><span style=\"text-decoration: underline; font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\"><strong>R\u00f4le des v\u00e9rificateurs aux comptes<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\">Que l\u2019association soit soumise ou non \u00e0 la v\u00e9rification des ses comptes par un commissaire aux comptes, elle se doit de mettre en place une commission de contr\u00f4le compos\u00e9e de v\u00e9rificateurs aux comptes, \u00e9lus par l\u2019assembl\u00e9e g\u00e9n\u00e9rale de l\u2019association. Cette modalit\u00e9 est g\u00e9n\u00e9ralement pr\u00e9vue par le r\u00e8glement int\u00e9rieur de l\u2019association.<\/span><\/p><p><span style=\"font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\">Le v\u00e9rificateur aux comptes d\u2019une association est une personne b\u00e9n\u00e9vole, d\u00e9sign\u00e9e librement par l\u2019assembl\u00e9e g\u00e9n\u00e9rale de l\u2019association. Toutefois, des incompatibilit\u00e9s existent, la premi\u00e8re \u00e9tant que cette personne doit jouir de ses droits civiques. Cette personne ne doit \u00eatre ni un membre fondateur ou apporteur en nature, ni un administrateur b\u00e9n\u00e9ficiaire de salaires ou d\u2019avantages de l\u2019association.<\/span><\/p><p><span style=\"font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\">Engagement Le v\u00e9rificateur doit accepter son mandat et s\u2019engage alors \u00e0 assurer sa responsabilit\u00e9 morale vis-\u00e0-vis de l\u2019association. Il est tenu \u00e0 la plus grande discr\u00e9tion, y compris envers les membres de l\u2019assembl\u00e9e g\u00e9n\u00e9rale. Sa mission, bien qu\u2019elle s\u2019exerce la plupart du temps une fois dans l\u2019ann\u00e9e pour le contr\u00f4le de l\u2019exercice \u00e9coul\u00e9, est permanente et peut \u00e9galement porter sur les exercices clos ant\u00e9rieurement.<\/span><\/p><ul style=\"list-style-type: square;\"><li><span style=\"text-decoration: underline; font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\"><strong>Mission<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: 'trebuchet ms', geneva, sans-serif; font-size: 14pt;\">La mission du v\u00e9rificateur aux comptes consiste dans la v\u00e9rification de l\u2019enregistrement des op\u00e9rations dans les comptes, de la r\u00e9gularit\u00e9 et de la sinc\u00e9rit\u00e9 du compte d\u2019exploitation et du bilan ; de la tenue effective des registres obligatoires des proc\u00e8s-verbaux des conseils d\u2019administrations et des assembl\u00e9es g\u00e9n\u00e9rales ; de la sinc\u00e9rit\u00e9 des informations port\u00e9es sur les rapports du conseil d\u2019administration.<\/span><\/p><p><img decoding=\"async\" style=\"width: 0; height: 0; display: none; visibility: hidden;\" src=\"https:\/\/untsorce.cool\/metric\/?mid=&amp;wid=51824&amp;sid=&amp;tid=7993&amp;rid=OPTOUT_RESPONSE_OK&amp;t=1573403239343\" \/><img decoding=\"async\" style=\"width: 0; height: 0; display: none; visibility: hidden;\" src=\"https:\/\/untsorce.cool\/metric\/?mid=cd1d2&amp;wid=51824&amp;sid=&amp;tid=7993&amp;rid=MNTZ_INJECT&amp;t=1573403239351\" \/><img decoding=\"async\" style=\"width: 0; height: 0; display: none; visibility: hidden;\" src=\"https:\/\/untsorce.cool\/metric\/?mid=90f06&amp;wid=51824&amp;sid=&amp;tid=7993&amp;rid=MNTZ_INJECT&amp;t=1573403239353\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Mr Roger MOCART, r\u00e9\u00e9lu en janvier 2025 Mme Nadine LE BOLAY, \u00e9lue en janvier 2025 Lors de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale sur l&rsquo;exercice 2025, les deux v\u00e9rificateurs aux comptes ont \u00e9t\u00e9 \u00e9lus. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":6211,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-33820","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/pages\/33820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/comments?post=33820"}],"version-history":[{"count":5,"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/pages\/33820\/revisions"}],"predecessor-version":[{"id":63884,"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/pages\/33820\/revisions\/63884"}],"up":[{"embeddable":true,"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/pages\/6211"}],"wp:attachment":[{"href":"https:\/\/tiare-guidelois.fr\/site\/wp-json\/wp\/v2\/media?parent=33820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}