{"id":172,"date":"2025-07-03T11:18:34","date_gmt":"2025-07-03T15:18:34","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=172"},"modified":"2026-01-06T11:28:22","modified_gmt":"2026-01-06T16:28:22","slug":"offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/","title":{"rendered":"Offre de services en cabinet, \u00e0 son compte ou \u00e0 des tiers"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Les services professionnels que peuvent offrir les CPA \u00e0 des tiers, que ce soit en cabinet ou \u00e0 leur compte, ne se limitent pas aux actes r\u00e9serv\u00e9s aux membres de l\u2019Ordre, entre autres les missions d\u2019audit et d\u2019examen (pour lesquelles un permis de comptabilit\u00e9 publique est n\u00e9cessaire), les missions de compilation et les rapports sp\u00e9ciaux.&nbsp;<\/p>\n\n\n\n<p>Toutes les activit\u00e9s auxquelles l\u2019article 4 de la&nbsp;<a rel=\"noreferrer noopener\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cs\/C-48.1\/\" target=\"_blank\"><em>Loi sur les CPA<\/em><\/a>&nbsp;fait r\u00e9f\u00e9rence, que ce soit en comptabilit\u00e9 publique, en management ou en fiscalit\u00e9 des particuliers et des soci\u00e9t\u00e9s, peuvent faire partie de l\u2019offre de services d\u2019un CPA.&nbsp;<\/p>\n\n\n\n<p class=\"is-style-default\">Voici une liste non exhaustive de ces services.<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"comptabilite-publique-certification-et-autres-missions\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          <strong>Comptabilit\u00e9 publique, certification et autres missions<\/strong>      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<ul class=\"wp-block-list\">\n<li>Missions de compilation<\/li>\n\n\n\n<li>Missions d\u2019examen<sup>1<\/sup>\u00a0<\/li>\n\n\n\n<li>Mission d\u2019audit<sup>1\u00a0<\/sup><\/li>\n\n\n\n<li>Contr\u00f4le de qualit\u00e9<\/li>\n\n\n\n<li>Certification et autres missions<sup>1<\/sup><\/li>\n<\/ul>\n\n\n\n<p>\u00c0 ce sujet, consultez entre autres la page&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/grand-public\/coup-doeil-sur-la-profession\/les-cpa-et-les-etats-financiers\/\" target=\"_blank\" rel=\"noopener\">Les CPA et les \u00e9tats financiers<\/a>.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"comptabilite-de-management-et-gestion-de-la-performance\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          <strong>Comptabilit\u00e9 de management et gestion de la performance<\/strong>      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<ul class=\"wp-block-list\">\n<li>Analyse comparative (benchmarking)<\/li>\n\n\n\n<li>Analyse de faisabilit\u00e9<\/li>\n\n\n\n<li>Analyse du co\u00fbt et\/ou de la rentabilit\u00e9 de produits et services\/analyse financi\u00e8re<\/li>\n\n\n\n<li>Budg\u00e9tisation et pr\u00e9visions financi\u00e8res<\/li>\n\n\n\n<li>Comptabilit\u00e9 et gestion par activit\u00e9s<\/li>\n\n\n\n<li>Contr\u00f4le interne<\/li>\n\n\n\n<li>Co\u00fbt de revient<\/li>\n\n\n\n<li>Gestion de la performance et identification d&rsquo;indicateurs de la performance<\/li>\n\n\n\n<li>Gestion op\u00e9rationnelle et administration<\/li>\n\n\n\n<li>Gestion de la production<\/li>\n\n\n\n<li>Plan d&rsquo;affaires<\/li>\n\n\n\n<li>R\u00e9ing\u00e9nierie des processus d&rsquo;affaires<\/li>\n<\/ul>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"fiscalite-et-planification-financiere\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          <strong>Fiscalit\u00e9 et planification financi\u00e8re<\/strong>      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<ul class=\"wp-block-list\">\n<li>Fiscalit\u00e9 des particuliers<\/li>\n\n\n\n<li>Fiscalit\u00e9 des soci\u00e9t\u00e9s<\/li>\n\n\n\n<li>Taxes \u00e0 la consommation<\/li>\n\n\n\n<li>Planification financi\u00e8re personnelle<\/li>\n\n\n\n<li>Fiducies et successions<\/li>\n\n\n\n<li>Fiscalit\u00e9 internationale<\/li>\n<\/ul>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"gouvernance-et-strategie\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          <strong>Gouvernance et strat\u00e9gie<\/strong>      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<ul class=\"wp-block-list\">\n<li>Gestion des risques<\/li>\n\n\n\n<li>Gestion du changement<\/li>\n\n\n\n<li>Gouvernance<\/li>\n\n\n\n<li>Planification et gestion strat\u00e9gique<\/li>\n<\/ul>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"autres-activites-professionnelles\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          <strong>Autres activit\u00e9s professionnelles<\/strong>      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<ul class=\"wp-block-list\">\n<li>Analyse, conception et implantation de syst\u00e8mes d\u2019information de gestion<\/li>\n\n\n\n<li>Audit interne<\/li>\n\n\n\n<li>Audit informatique<\/li>\n\n\n\n<li>D\u00e9marrage, redressement d\u2019entreprise<sup>2<\/sup><\/li>\n\n\n\n<li>\u00c9valuation d\u2019entreprise<\/li>\n\n\n\n<li>Financement et n\u00e9gociation<\/li>\n\n\n\n<li>Fusion, acquisition et vente d\u2019entreprise<\/li>\n\n\n\n<li>Gestion de la tr\u00e9sorerie<\/li>\n\n\n\n<li>Gestion de projet<\/li>\n\n\n\n<li>Insolvabilit\u00e9<\/li>\n\n\n\n<li>Juricomptabilit\u00e9<\/li>\n\n\n\n<li>Traitement \u00e9lectronique des donn\u00e9es (incluant la tenue de livres et la paie)<\/li>\n\n\n\n<li>V\u00e9rification diligente<\/li>\n\n\n\n<li>M\u00e9diation pour les petites cr\u00e9ances en mati\u00e8re fiscale<\/li>\n\n\n\n<li>M\u00e9diation civile et commerciale<\/li>\n<\/ul>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-3\">\n     \n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Ouverture d&rsquo;un cabinet<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/ouverture-dun-cabinet\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Retour en cabinet<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/retour-en-cabinet\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Nom d\u2019organisation et logo<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/nom-dorganisation-et-logo\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Exercice de la profession en soci\u00e9t\u00e9<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/exercice-de-la-profession-en-societe\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Tenue et conservation des dossiers<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/tenue-et-conservation-des-dossiers\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Administration et d\u00e9tention de biens et sommes pour des tiers<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/administration-et-detention-de-biens-et-sommes-pour-des-tiers\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Vente, scission ou fusion d\u2019un cabinet<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/vente-scission-ou-fusion-dun-cabinet\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Cessation d\u2019exercice et fermeture d\u2019un cabinet<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/cessation-dexercice-et-fermeture-dun-cabinet\/\" class=\"text-link\">En savoir plus<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n   <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"notification-message aligndefault notification-message--warning notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Vous avez des clients hors du Qu\u00e9bec?<\/p>\n\n\n\n<p>Communiquez avec l\u2019autorit\u00e9 du pays ou de la province o\u00f9 sont situ\u00e9s vos clients pour conna\u00eetre les r\u00e8gles auxquelles vous \u00eates assujetti.<\/p>\n\n<\/div>\n\n\n\n<p class=\"has-small-font-size\">1. Seuls les titulaires d\u2019un permis de comptabilit\u00e9 publique peuvent d\u00e9livrer des rapports d\u2019audit ou d\u2019examen ainsi que certains rapports sp\u00e9ciaux.<\/p>\n\n\n\n<p class=\"has-small-font-size\">2. Le d\u00e9marrage d\u2019entreprises exclut les actes qui sont du ressort exclusif de l\u2019avocat en exercice ou du conseiller en loi. Pour plus d\u2019informations, veuillez vous r\u00e9f\u00e9rer \u00e0 la&nbsp;<em><a href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cs\/B-1\" target=\"_blank\" rel=\"noopener\">Loi sur le Barreau<\/a><\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les services professionnels que peuvent offrir les CPA \u00e0 des tiers, que ce soit en cabinet ou \u00e0 leur compte,&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"[]"},"class_list":["post-172","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-05 23:56:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=172"}],"version-history":[{"count":7,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/172\/revisions"}],"predecessor-version":[{"id":11572,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/172\/revisions\/11572"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/19"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}