{"id":174,"date":"2025-07-03T11:27:22","date_gmt":"2025-07-03T15:27:22","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=174"},"modified":"2025-09-22T13:22:52","modified_gmt":"2025-09-22T17:22:52","slug":"ouverture-dun-cabinet","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\/ouverture-dun-cabinet\/","title":{"rendered":"Ouverture d&rsquo;un cabinet"},"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>Que vous soyez travailleur autonome, consultant ou contractuel, si vous d\u00e9sirez offrir \u00e0 des tiers des services compris dans l\u2019exercice de la profession de CPA, tel que la comptabilit\u00e9 publique, le management ou la fiscalit\u00e9 des particuliers et des soci\u00e9t\u00e9s, vous devez en informer l\u2019Ordre en mettant \u00e0 jour vos renseignements professionnels dans votre&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/votre-dossier\/votre-profil\/renseignements-personnels-et-professionnels\/\" target=\"_blank\" rel=\"noopener\">dossier en ligne<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-large-intro\">\u00c9tape 1 \u2013 Se pr\u00e9parer<\/h2>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"services-quun-cpa-peut-offrir\" 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\">          Services qu\u2019un CPA peut offrir      <\/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<p>Les services professionnels que peuvent offrir les CPA \u00e0 des tiers 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&nbsp;<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/permis-dauditeur-et-dauditrice\/permis-de-comptabilite-publique-avec-limitations\/\" data-type=\"page\" data-id=\"537\">permis de comptabilit\u00e9 publique<\/a>&nbsp;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 href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cs\/C-48.1\/\" target=\"_blank\" rel=\"noreferrer noopener\"><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\u2019<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\" data-type=\"page\" data-id=\"172\">offre de services d\u2019un CPA<\/a>. &nbsp;<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"maintien-de-ses-competences-a-jour\" 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\">          Maintien de ses comp\u00e9tences \u00e0 jour      <\/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<p class=\"is-style-large-intro\">Exigences en mati\u00e8re de formation continue obligatoire<\/p>\n\n\n\n<p>Avant d\u2019offrir vos services \u00e0 des tiers, assurez-vous que vos comp\u00e9tences dans les domaines d\u2019activit\u00e9 li\u00e9s aux services que vous offrirez sont \u00e0 jour, conform\u00e9ment aux exigences sur la&nbsp;<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/formation-continue\/formation-continue-obligatoire\/exigences-en-matiere-de-formation-continue\/\" data-type=\"page\" data-id=\"2141\">formation continue obligatoire<\/a>.<\/p>\n\n\n<div class=\"notification-message aligndefault notification-message--warning notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Formations obligatoires sur le nouveau&nbsp;<em>Code de d\u00e9ontologie des CPA<\/em><\/p>\n\n\n\n<p>Exer\u00e7ant en cabinet, vous devez suivre,\u00a0d\u2019ici le 31 ao\u00fbt 2025,\u00a0la\u00a0<a href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=YGo79TaPUMrGlWm8gVultA%3d%3d&amp;id=CFLyE3j8MGGG%2fgaiBisXbQ%3d%3d\" target=\"_blank\" rel=\"noreferrer noopener\">Formation compl\u00e9mentaire et\u00a0obligatoire\u00a0sur le code de d\u00e9ontologie pour les CPA offrant des services \u00e0 des tiers<\/a>\u00a0\u00a0<strong>(1 h)<\/strong> disponible sur le portail Vivo.\u00a0<\/p>\n\n\n\n<p>Important\u00a0: vous devez avoir compl\u00e9t\u00e9 la\u00a0<a href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=rFqC0fCFyzyFWhq54jdDiA%3d%3d&amp;cvState=cvSrch=5128\" target=\"_blank\" rel=\"noreferrer noopener\">Formation obligatoire sur le\u00a0Code de d\u00e9ontologie des CPA<\/a> <strong>(3 h)<\/strong>, \u00e9galement accessible sur Vivo, d&rsquo;ici le 31 ao\u00fbt 2025 et avant d&rsquo;effectuer la formation compl\u00e9mentaire de 1 heure.\u00a0<\/p>\n\n\n\n<p>Ces formations sont admissibles aux&nbsp;heures exigibles en \u00e9thique professionnelle.<\/p>\n\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"prerequis-pour-offrir-vos-services-professionnels\" 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\">          Pr\u00e9requis pour offrir vos services professionnels      <\/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<p>Si vous revenez \u00e0 la pratique en cabinet, que ce soit \u00e0 votre compte ou \u00e0 l\u2019emploi d\u2019une soci\u00e9t\u00e9 de CPA, apr\u00e8s vous en \u00eatre abstenu pendant plus de cinq ans\u00a0<strong>OU<\/strong>\u00a0si vous n\u2019avez jamais exerc\u00e9 en cabinet de CPA (\u00e0 votre compte ou \u00e0 titre d&#8217;employ\u00e9) depuis que vous \u00eates membre, vous devez remplir la\u00a0<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\/\" data-type=\"page\" data-id=\"176\">demande d\u2019\u00e9valuation relative au retour \u00e0 la pratique<\/a>\u00a0avant de commencer \u00e0 offrir vos services. <\/p>\n\n\n\n<p>L\u2019Ordre d\u00e9terminera alors si des cours de perfectionnement devront vous \u00eatre impos\u00e9s.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"prerequis-pour-exercer-la-mission-daudit-et-la-mission-dexamen-sur-des-informations-financieres\" 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\">          Pr\u00e9requis pour exercer la mission d&rsquo;audit et la mission d&rsquo;examen sur des informations financi\u00e8res      <\/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<p>Si vous souhaitez d\u00e9livrer des rapports de mission d\u2019examen ou des rapports d\u2019audit, apr\u00e8s vous en \u00eatre abstenu pendant plus de cinq ans, vous devez remplir la&nbsp;<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/permis-dauditeur-et-dauditrice\/programme-de-mise-a-niveau\/\" data-type=\"page\" data-id=\"539\">demande d&rsquo;\u00e9valuation d&rsquo;un programme de mise \u00e0 niveau<\/a>&nbsp;avant de commencer \u00e0 offrir ces services.&nbsp;Le comit\u00e9 de la comptabilit\u00e9 publique d\u00e9terminera alors si un programme de mise \u00e0 niveau devra vous \u00eatre impos\u00e9.<\/p>\n\n\n\n<p>Notez que le&nbsp;<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/permis-dauditeur-et-dauditrice\/permis-de-comptabilite-publique-avec-limitations\/\" data-type=\"page\" data-id=\"537\">permis de comptabilit\u00e9 publique<\/a>&nbsp;est obligatoire pour r\u00e9aliser des missions d\u2019examen et d\u2019audit.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"assurance-responsabilite-professionnelle\" 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\">          Assurance responsabilit\u00e9 professionnelle      <\/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<p>Avant d\u2019offrir vos services \u00e0 des tiers, vous devez vous d\u00e9clarer au&nbsp;<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/assurance-responsabilite-professionnelle\/\" data-type=\"page\" data-id=\"140\">Fonds d\u2019assurance responsabilit\u00e9 professionnelle des CPA du Qu\u00e9bec<\/a>. Votre&nbsp;assurance responsabilit\u00e9 professionnelle&nbsp;doit en tout temps refl\u00e9ter votre situation professionnelle.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"administration-et-detention-de-biens-et-sommes-appartenant-a-des-tiers\" 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\">          Administration et d\u00e9tention de biens et sommes appartenant \u00e0 des tiers      <\/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<p>Si vous avez l\u2019intention d\u2019administrer ou de d\u00e9tenir des sommes d\u2019argent ou des biens appartenant \u00e0 des tiers dans le cadre de votre pratique, tels que des avances d&rsquo;honoraires, vous devez le\u00a0<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\/\" data-type=\"page\" data-id=\"187\">d\u00e9clarer \u00e0 l\u2019Ordre<\/a>\u00a0et\u00a0<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\/comptabilite-en-fideicommis\/\" data-type=\"page\" data-id=\"919\">ouvrir un compte en fid\u00e9icommis<\/a>.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"legislation-pertinente-et-references\" 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\">          L\u00e9gislation pertinente et r\u00e9f\u00e9rences      <\/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<p class=\"is-style-intro\">L\u00e9gislation pertinente<\/p>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.legisquebec.gouv.qc.ca\/fr\/document\/rc\/C-48.1,%20r.%206.1\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Code de d\u00e9ontologie des comptables professionnels agr\u00e9\u00e9s<\/em> (notamment les articles 79 et 95)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cs\/C-48.1\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Loi sur les comptables professionnels agr\u00e9\u00e9s<\/em>  (notamment les articles 4, 5 et 13)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cr\/C-48.1,%20r.%2029\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>R\u00e8glement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d&rsquo;exercice d&rsquo;un membre de l&rsquo;Ordre<\/em>  (notamment l\u2019article 17)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cr\/C-48.1,%20r.%2016\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>R\u00e8glement sur l&rsquo;exercice de la profession de comptable professionnel agr\u00e9\u00e9 en soci\u00e9t\u00e9<\/em><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/showdoc\/cs\/CCQ-1991\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Code civil du Qu\u00e9bec<\/em>  (chapitre dixi\u00e8me, Du contrat de soci\u00e9t\u00e9 et d\u2019association)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/showDoc\/cs\/P-44.1?&amp;digest=\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Loi sur la publicit\u00e9 l\u00e9gale des entreprises<\/em><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">R\u00e9f\u00e9rences<\/p>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/assurance-responsabilite-professionnelle\/\">Fonds d\u2019assurance de la responsabilit\u00e9 professionnelle des CPA du Qu\u00e9bec (assurance de base obligatoire et assurance exc\u00e9dentaire)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\">Portail Qu\u00e9bec \u2013 Entreprises<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.registreentreprises.gouv.qc.ca\/fr\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Registraire des entreprises du Qu\u00e9bec<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.ic.gc.ca\/eic\/site\/icgc.nsf\/fra\/accueil\" target=\"_blank\" rel=\"noreferrer noopener\">Industrie Canada<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<h2 class=\"wp-block-heading is-style-large-intro\">\u00c9tape 2 \u2013 Se lancer<\/h2>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"demarrage-de-son-cabinet-et-declaration-a-lordre\" 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\">          D\u00e9marrage de son cabinet et d\u00e9claration \u00e0 l\u2019Ordre      <\/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\"><\/ul>\n\n\n\n<p>Afin d&rsquo;offrir des services \u00e0 des tiers, vous devez choisir l&rsquo;une des formes juridiques suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00e0 votre compte<\/li>\n\n\n\n<li>au sein d&rsquo;une soci\u00e9t\u00e9 en nom collectif (S.E.N.C.)<\/li>\n\n\n\n<li>au sein d&rsquo;une soci\u00e9t\u00e9 en nom collectif \u00e0 responsabilit\u00e9 limit\u00e9e (S.E.N.C.R.L.)<\/li>\n\n\n\n<li>au sein d&rsquo;une soci\u00e9t\u00e9 par actions (SPA)<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">D\u00e9nomination sociale et logo<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">D\u00e9claration d\u2019exercice en soci\u00e9t\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/assurance-responsabilite-professionnelle\/\">Assurance responsabilit\u00e9 exc\u00e9dentaire<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\">Offre de services en cabinet, \u00e0 son compte ou \u00e0 des tiers<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"gestion-de-son-cabinet\" 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\">          Gestion de son cabinet      <\/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<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inspection-professionnelle\/\">Inspection professionnelle<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\">Offre de services en cabinet, \u00e0 son compte ou \u00e0 des tiers<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">D\u00e9claration d\u2019exercice en soci\u00e9t\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/assurance-responsabilite-professionnelle\/\">Assurance responsabilit\u00e9 exc\u00e9dentaire<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Fusion ou scission d\u2019un cabinet<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Administration et d\u00e9tention de biens et sommes appartenant \u00e0 des tiers<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/references-techniques-et-deontologiques\/\">Questions sur le Code de d\u00e9ontologie<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/references-techniques-et-deontologiques\/\">Questions sur les normes de comptabilit\u00e9 et de certification du <em>Manuel de CPA Canada<\/em><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/\">R\u00e9f\u00e9rences et ressources pratiques (comptabilit\u00e9 financi\u00e8re et certification, fiscalit\u00e9, taxes et planification financi\u00e8re)<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"restructuration-de-son-cabinet\" 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\">          Restructuration de son cabinet      <\/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<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Modification de la d\u00e9nomination sociale<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\">Offre de services en cabinet, \u00e0 son compte ou \u00e0 des tiers<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">D\u00e9claration d\u2019exercice en soci\u00e9t\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/assurance-responsabilite-professionnelle\/\">Assurance responsabilit\u00e9 exc\u00e9dentaire<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Fusion ou scission d\u2019un cabinet<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"legislation-pertinente-et-references\" 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\">          L\u00e9gislation pertinente et r\u00e9f\u00e9rences      <\/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<p class=\"is-style-intro\">L\u00e9gislation pertinente<\/p>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.legisquebec.gouv.qc.ca\/fr\/document\/rc\/C-48.1,%20r.%206.1\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Code de d\u00e9ontologie des comptables professionnels agr\u00e9\u00e9s<\/em> (notamment les articles 79 et 95)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cs\/C-48.1\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Loi sur les comptables professionnels agr\u00e9\u00e9s<\/em>  (notamment les articles 4, 5 et 13)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cr\/C-48.1,%20r.%2029\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>R\u00e8glement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d&rsquo;exercice d&rsquo;un membre de l&rsquo;Ordre<\/em>  (notamment l\u2019article 17)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cr\/C-48.1,%20r.%2016\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>R\u00e8glement sur l&rsquo;exercice de la profession de comptable professionnel agr\u00e9\u00e9 en soci\u00e9t\u00e9<\/em><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/showdoc\/cs\/CCQ-1991\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Code civil du Qu\u00e9bec<\/em>  (chapitre dixi\u00e8me, Du contrat de soci\u00e9t\u00e9 et d\u2019association)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/showDoc\/cs\/P-44.1?&amp;digest=\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Loi sur la publicit\u00e9 l\u00e9gale des entreprises<\/em><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">R\u00e9f\u00e9rences<\/p>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/references-techniques-et-deontologiques\/\">Questions sur le Code de d\u00e9ontologie<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/references-techniques-et-deontologiques\/\">Questions sur les normes de comptabilit\u00e9 et de certification du <em>Manuel de CPA Canada<\/em><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/\">Ressources et publications (comptabilit\u00e9 financi\u00e8re et certification, fiscalit\u00e9, taxes et planification financi\u00e8re)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/assurance-responsabilite-professionnelle\/\">Fonds d\u2019assurance de la responsabilit\u00e9 professionnelle des CPA du Qu\u00e9bec (assurance de base obligatoire et assurance exc\u00e9dentaire)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/08\/guide-cpa-des-bonnes-pratiques-ti_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Guide CPA des bonnes pratiques d&rsquo;utilisation des TI [PDF]<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.registreentreprises.gouv.qc.ca\/fr\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Registraire des entreprises du Qu\u00e9bec<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.ic.gc.ca\/eic\/site\/icgc.nsf\/fra\/accueil\" target=\"_blank\" rel=\"noreferrer noopener\">Industrie Canada<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.acef.ca\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association canadienne d\u2019\u00e9tudes fiscales<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.apff.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association de planification fiscale et financi\u00e8re (APFF)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.iqpf.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Institut qu\u00e9b\u00e9cois de planification financi\u00e8re<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<h2 class=\"wp-block-heading is-style-large-intro\">\u00c9tape 3 \u2013 Se retirer<\/h2>\n\n\n\n<p>D\u00e8s l\u2019ouverture de son cabinet, il est pertinent de penser aux impacts de sa fermeture, qui parfois peut \u00eatre involontaire ou impr\u00e9vue.<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"fermeture-de-son-cabinet-definitive-ou-temporaire\" 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\">          Fermeture de son cabinet (d\u00e9finitive ou temporaire)      <\/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<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Cessation d\u2019exercice et fermeture d\u2019un cabinet (d\u00e9claration \u00e0 l&rsquo;Ordre)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Fusion ou scission d\u2019un cabinet<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"vente-de-sa-clientele\" 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\">          Vente de sa client\u00e8le      <\/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<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Cessation d\u2019exercice et fermeture d\u2019un cabinet<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Fusion ou scission d\u2019un cabinet<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"deces-et-succession\" 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\">          D\u00e9c\u00e8s et succession      <\/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<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" 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\/\">Cessation d\u2019exercice et fermeture d\u2019un cabinet<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">D\u00e9claration \u00e0 l\u2019Ordre<\/p>\n\n\n\n<p>Si vous faites partie de la succession d\u2019un membre d\u00e9c\u00e9d\u00e9 et que vous devez fermer son cabinet, nous vous invitons \u00e0 consulter le\u00a0<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/08\/guide-cessation-successions_fr.pdf\" data-type=\"link\" data-id=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/08\/guide-cessation-successions_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">guide \u00e0 l&rsquo;intention des successions<\/a>\u00a0[PDF] et \u00e0 communiquer avec l\u2019Ordre par courriel \u00e0\u00a0<a href=\"mailto:sep@cpaquebec.ca\">sep@cpaquebec.ca<\/a>\u00a0ou par t\u00e9l\u00e9phone au 514 288-3256, poste 5014 ou sans frais au 1\u00a0800\u00a0363-4688.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"legislation-pertinente-et-references\" 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\">          L\u00e9gislation pertinente et r\u00e9f\u00e9rences      <\/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<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cr\/C-48.1,%20r.%2029\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>R\u00e8glement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d&rsquo;exercice d&rsquo;un membre de l&rsquo;Ordre<\/em> (notamment l\u2019article 17)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\">Portail Qu\u00e9bec \u2013 Entreprises<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.registreentreprises.gouv.qc.ca\/fr\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Registraire des entreprises du Qu\u00e9bec<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.ic.gc.ca\/eic\/site\/icgc.nsf\/fra\/accueil\" target=\"_blank\" rel=\"noreferrer noopener\">Industrie Canada<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n<\/div>\n<\/div>\n\n\n\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<h2 class=\"wp-block-heading\">Des questions?<\/h2>\n\n\n\n<p>Si vous avez des questions concernant l&rsquo;ouverture d&rsquo;un cabinet, communiquez avec nous par courriel \u00e0&nbsp;<a href=\"mailto:sep@cpaquebec.ca\">sep@cpaquebec.ca<\/a>.<\/p>\n\n\n<div class=\"notification-message aligndefault notification-message--warning notification-message--outline\"\n>\n   \n\n<p>Si vous devez nous transmettre un document contenant des informations confidentielles ou personnelles, veuillez utiliser une m\u00e9thode de transmission s\u00e9curis\u00e9e permettant la protection des renseignements confidentiels, par exemple un lien s\u00e9curis\u00e9, un courriel s\u00e9curis\u00e9, un document prot\u00e9g\u00e9 par un mot de passe envoy\u00e9 dans un courriel distinct ou une cl\u00e9 USB crypt\u00e9e.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que vous soyez travailleur autonome, consultant ou contractuel, si vous d\u00e9sirez offrir \u00e0 des tiers des services compris dans l\u2019exercice&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":172,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-174","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 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