{"id":214,"date":"2025-07-03T14:01:09","date_gmt":"2025-07-03T18:01:09","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=214"},"modified":"2026-01-05T14:16:08","modified_gmt":"2026-01-05T19:16:08","slug":"documentation-et-ressources","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inspection-professionnelle\/documentation-et-ressources\/","title":{"rendered":"Documentation et ressources"},"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>Vous trouverez regroup\u00e9 ici une panoplie de documents et ressources dont vous aurez besoin dans le cadre du processus d\u2019inspection.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-grid wp-container-core-group-is-layout-0f5f70fa wp-block-group-is-layout-grid\" style=\"padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-65e523f9 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 40px; height: 40px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 512 512\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M496,256c0-132.5-107.5-240-240-240S16,123.5,16,256s107.5,240,240,240,240-107.5,240-240ZM0,256C0,114.6,114.6,0,256,0s256,114.6,256,256-114.6,256-256,256S0,397.4,0,256ZM256,144c-35.3,0-64,28.7-64,64,0,4.4-3.6,8-8,8s-8-3.6-8-8c0-44.2,35.8-80,80-80s80,35.8,80,80c0,35.9-21.2,56.3-41.1,67.2-17.5,9.6-30.9,25-30.9,42,0,4.4-3.6,8-8,8s-8-3.6-8-8c0-25.5,19.5-45.2,39.2-56,16.7-9.1,32.8-25,32.8-53.1,0-35.3-28.7-64-64-64v-.1ZM240,368c0-8.8,7.2-16,16-16s16,7.2,16,16-7.2,16-16,16-16-7.2-16-16Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\">Questionnaires<\/h4>\n<\/div>\n<\/div>\n\n\n\n<p>Les membres inspect\u00e9s doivent transmettre \u00e0 l\u2019Ordre par l&rsquo;entremise de SharePoint, selon les instructions re\u00e7ues par courriel, l\u2019un ou l\u2019autre des questionnaires et documents suivants au moins 30 jours avant la date pr\u00e9vue de l\u2019inspection professionnelle.<\/p>\n\n\n\n<p><a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/tableau-questionnaires_fr.pdf\">Voir quels documents transmettre selon la nature des mandats<\/a><\/p>\n\n\n\n<p><strong>IMPORTANT &#8211; N&rsquo;oubliez pas d&rsquo;enregistrer les documents sur votre poste de travail avant de commencer \u00e0 les remplir, afin de ne perdre aucune donn\u00e9e.<\/strong><\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"attention-veuillez-remplir-le-qrc-avant-les-autres-questionnaires\" 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>Attention\u00a0<\/strong>: Veuillez remplir le QRC avant les autres questionnaires.      <\/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><strong>QRC&nbsp;<\/strong>\u2013&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/questionnaire-renseignements-confidentiels_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Questionnaire de renseignements confidentiels<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/qrc-clients-audit_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">QRC &#8211; Partie 7 | Client\u00e8le &#8211; Audit (version longue)<\/a>&nbsp;&nbsp;(\u00e0 annexer au QRC pour les cabinets de&nbsp;plus de 4 associ\u00e9s)<\/li>\n\n\n\n<li><a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/qrc-clients-examen_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">QRC &#8211; Partie 7 | Client\u00e8le &#8211; Examen (version longue)<\/a>&nbsp;&nbsp;(\u00e0 annexer au QRC pour les cabinets de&nbsp;plus de 4 associ\u00e9s)<\/li>\n<\/ul>\n\n\n\n<p><strong>Liste de clients<\/strong><\/p>\n\n\n\n<p>Mod\u00e8les de pr\u00e9sentation \u00e0 privil\u00e9gier :&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/Liste-clients-modele-A.xls\" target=\"_blank\" rel=\"noreferrer noopener\">Mod\u00e8le A<\/a>&nbsp;|&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/Liste-clients-modele-B.xls\" target=\"_blank\" rel=\"noreferrer noopener\">Mod\u00e8le B<\/a><\/p>\n\n\n\n<p><strong>QSC&nbsp;<\/strong>\u2013&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/questionnaire-controle-qualite-services-conseils_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Questionnaire de contr\u00f4le qualit\u00e9&nbsp;\u2013&nbsp;Services-conseils<\/a><\/p>\n\n\n\n<p><strong>QSF&nbsp;<\/strong>\u2013&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/questionnaire-fiscal_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Questionnaire sur les politiques et proc\u00e9dures de contr\u00f4le qualit\u00e9 en mati\u00e8re de services de fiscalit\u00e9<\/a><\/p>\n\n\n\n<p><strong>QRF&nbsp;<\/strong>\u2013&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/questionnaire-renseignements-fideicommis_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Questionnaire de renseignements \u00e0 l\u2019intention des membres qui administrent ou d\u00e9tiennent des sommes d\u2019argent ou autres biens appartenant \u00e0 des tiers<\/a><\/p>\n\n\n\n<p><strong>QPS&nbsp;<\/strong>\u2013&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/inspection-professionnelle\/questionnaire-renseignements-etablissements-programme-stage-cp_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Questionnaire de renseignements \u00e0 l&rsquo;intention des \u00e9tablissements offrant ou voulant offrir un programme de stage pr\u00e9approuv\u00e9 en comptabilit\u00e9 publique<\/a><\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 28px; height: 40px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 384 512\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M197.5,16c3.6,0,7.1.4,10.5,1.2v102.8c0,30.9,25.1,56,56,56h102.8c.8,3.4,1.2,6.9,1.2,10.5v261.5c0,26.5-21.5,48-48,48H64c-26.5,0-48-21.5-48-48V64c0-26.5,21.5-48,48-48h133.5ZM353.9,152.6c2.3,2.3,4.3,4.8,6.1,7.4h-96c-22.1,0-40-17.9-40-40V24c2.7,1.8,5.1,3.8,7.4,6.1l122.5,122.5ZM64,0C28.7,0,0,28.7,0,64v384c0,35.3,28.7,64,64,64h256c35.3,0,64-28.7,64-64V186.5c0-17-6.7-33.3-18.7-45.3L242.7,18.7C230.7,6.7,214.5,0,197.5,0H64ZM104,256c-4.4,0-8,3.6-8,8s3.6,8,8,8h176c4.4,0,8-3.6,8-8s-3.6-8-8-8H104ZM104,352c-4.4,0-8,3.6-8,8s3.6,8,8,8h176c4.4,0,8-3.6,8-8s-3.6-8-8-8H104Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\">Directives, grille tarifaire et plan d&rsquo;action<\/h4>\n<\/div>\n<\/div>\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\/inspection-professionnelle\/se-preparer-a-une-inspection\/\">Directives pour remplir les questionnaires et documents pr\u00e9paratoires<\/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\/inspection-professionnelle\/deroulement-de-linspection\/\">Directives \u00e0 l&rsquo;intention des membres inspect\u00e9s<\/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\/09\/grille-tarifaire-inspection-2024-2025_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Grille tarifaire 2024-2025&nbsp;<\/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\/09\/grille-tarifaire-inspection-2025-2026.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Grille tarifaire 2025-2026&nbsp;<\/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\/09\/plan-action_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Plan d&rsquo;action<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-65e523f9 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 40px; height: 40px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 552.57 544\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M64,16h133.5c3.6,0,7.1.4,10.5,1.2v102.8c0,30.9,25.1,56,56,56h102.8c.8,3.4,1.2,6.9,1.2,10.5v97.2l16-16v-81.2c0-17-6.7-33.3-18.7-45.3L242.8,18.7C230.8,6.7,214.5,0,197.5,0H64C28.7,0,0,28.7,0,64v384c0,35.3,28.7,64,64,64h145.9l3.2-16H64c-26.5,0-48-21.5-48-48V64c0-26.5,21.5-48,48-48ZM360,160h-96c-22.1,0-40-17.9-40-40V24c2.7,1.8,5.1,3.8,7.4,6.1l122.6,122.5c2.3,2.3,4.3,4.8,6.1,7.4h-.1ZM272.4,527.5l11.5-57.5c1.9-9.3,6.4-17.8,13.1-24.5l132.6-132.6,57.4,57.4-132.6,132.6c-6.7,6.7-15.2,11.3-24.5,13.1l-57.5,11.5ZM524.7,332.6l-26.4,26.4-57.4-57.4,26.4-26.4c15.8-15.8,41.5-15.8,57.4,0,15.9,15.8,15.8,41.5,0,57.4ZM256.3,526.5c-.2.9-.3,1.9-.3,2.9,0,8,6.5,14.6,14.6,14.6,1,0,1.9-.1,2.9-.3l59.5-12c12.4-2.5,23.8-8.6,32.7-17.5l170.3-170.3c22.1-22.1,22.1-57.9,0-80s-57.9-22.1-80,0l-170.3,170.3c-8.9,8.9-15,20.3-17.5,32.7l-11.9,59.6Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\">Formulaires<\/h4>\n<\/div>\n<\/div>\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:\/\/form.simplesondage.com\/f\/s.aspx?s=4E1F27F0-12AF-4A9A-B58C-E7A641DA416C\" target=\"_blank\" rel=\"noreferrer noopener\">Formulaire d&rsquo;\u00e9valuation du processus d&rsquo;inspection<\/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:\/\/form.simplesondage.com\/f\/s.aspx?s=5EDA1AC0-F843-4D99-ACF4-9AE57471823C\" target=\"_blank\" rel=\"noreferrer noopener\">Formulaire de demande de changement de date de l&rsquo;inspection professionnelle<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 40px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 568.2 530.22\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M512.1,7.97c0-2.8-1.4-5.4-3.8-6.8-2.4-1.4-5.3-1.6-7.8-.3l-138.8,69.9L178.6,9.77c-6.1-2-12.7-1.5-18.5,1.4L4.4,90.17c-2.7,1.4-4.4,4.1-4.4,7.1v385.4c0,2.7,1.4,5.3,3.7,6.7,2.3,1.4,5.2,1.7,7.6.6l155-70.1,165.1,55c-2.8-4.3-5.5-8.7-8.2-13.1-1.6-2.6-3.1-5.3-4.7-8l-142.5-47.5V25.77l176,58.7v110.7c5.1-3.5,10.5-6.8,16-9.7v-99.9L496,21.17v151.2c5.4,1.6,10.8,3.5,16,5.6V8.17l.1-.2ZM160.1,405.07L16.1,470.17V102.07L160.1,28.97v376.1ZM448.1,229.27c57.7,0,104,45.9,104,101.9,0,30-14.2,64.6-34.1,97.6-19.6,32.7-43.6,61.9-60.5,81-5.2,5.9-13.7,5.9-18.9,0-16.9-19.1-40.9-48.3-60.5-81-19.9-33.1-34.1-67.6-34.1-97.6,0-56,46.3-101.9,104-101.9h.1ZM328.1,331.17c0,68.9,64.1,150.4,98.6,189.3,11.6,13,31.3,13,42.9,0,34.5-38.9,98.6-120.4,98.6-189.3,0-65.1-53.7-117.9-120-117.9s-120.1,52.8-120.1,117.9ZM448.1,365.27c-17.7,0-32-14.3-32-32s14.3-32,32-32,32,14.3,32,32-14.3,32-32,32ZM400.1,333.27c0,26.5,21.5,48,48,48s48-21.5,48-48-21.5-48-48-48-48,21.5-48,48Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\">Guides<\/h4>\n<\/div>\n<\/div>\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\/wp-content\/uploads\/2025\/09\/Guide-sharepoint_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Acc\u00e8s \u00e0 la plateforme SharePoint de l&rsquo;inspection professionnelle&nbsp;<\/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\/wp-content\/uploads\/2025\/09\/Guide-documents-dossier-employeur_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Acc\u00e8s aux documents d\u00e9pos\u00e9s au dossier employeur<\/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\/wp-content\/uploads\/2025\/09\/documentation-dossiers-selectionnes_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Documents \u00e0 fournir \u00e0 l&rsquo;inspecteur pour les dossiers s\u00e9lectionn\u00e9s<\/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\/wp-content\/uploads\/2025\/09\/guide-questionnaire-facteurs-risque.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Guide d&rsquo;accompagnement pour le questionnaire d&rsquo;\u00e9valuation des facteurs de risque<\/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\/wp-content\/uploads\/2025\/09\/guide-prise-rendez-vous_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Prise de rendez-vous pour l\u2019inspection professionnelle<\/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\/wp-content\/uploads\/2025\/09\/Guide-transmission-dossiers-electroniques_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Transmission des dossiers en format \u00e9lectronique<\/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\/wp-content\/uploads\/2025\/09\/Guide-transmission-dossiers-papier_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Transmission des dossiers en format papier<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-65e523f9 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 38px; height: 40px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 512 544\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M325.5,16h-133.5c-26.5,0-48,21.5-48,48v80.7c-5.3-.5-10.6-.7-16-.7v-80C128,28.7,156.7,0,192,0h133.5c17,0,33.3,6.7,45.3,18.7l122.5,122.6c12,12,18.7,28.3,18.7,45.3v261.4c0,35.3-28.7,64-64,64h-192v-16h192c26.5,0,48-21.5,48-48V186.5c0-3.6-.4-7.1-1.2-10.5h-102.8c-30.9,0-56-25.1-56-56V17.2c-3.4-.8-6.9-1.2-10.5-1.2ZM481.9,152.6l-122.5-122.5c-2.3-2.3-4.8-4.3-7.4-6.1v96c0,22.1,17.9,40,40,40h96c-1.8-2.7-3.8-5.1-6.1-7.4ZM0,320c0-70.7,57.3-128,128-128s128,57.3,128,128c0,40.4-18.7,76.5-48,99.9v109.6c0,8-6.5,14.5-14.5,14.5-2.2,0-4.5-.5-6.5-1.5l-59-29.6-59.1,29.6c-2,1-4.2,1.5-6.5,1.5-8,0-14.5-6.5-14.5-14.5v-109.6C18.7,396.5,0,360.4,0,320ZM192,527.1v-96.2c-18.8,10.9-40.7,17.1-64,17.1s-45.2-6.2-64-17.1v96.2l60.4-30.2c2.3-1.1,4.9-1.1,7.2,0l60.4,30.2ZM128,432c61.9,0,112-50.1,112-112s-50.1-112-112-112-112,50.1-112,112,50.1,112,112,112ZM160,320c0-17.7-14.3-32-32-32s-32,14.3-32,32,14.3,32,32,32,32-14.3,32-32ZM80,320c0-26.5,21.5-48,48-48s48,21.5,48,48-21.5,48-48,48-48-21.5-48-48Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\" id=\"bilans-de-l'inspection\">Bilans de l&rsquo;inspection<\/h4>\n<\/div>\n<\/div>\n\n\n\n<p>Consultez les faits saillants pour avoir un aper\u00e7u des principaux r\u00e9sultats et constats de notre ronde d\u2019inspection annuelle. Surveillez le&nbsp;<em>Bulletin CPA<\/em>&nbsp;de la rentr\u00e9e pour le bilan complet des points \u00e0 am\u00e9liorer.<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"bilans\" 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                <span class=\"accordion__header__custom-icon icon-book\"><\/span>\n\n      \n      <p class=\"accordion__header__title\">          Bilans      <\/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>Le bilan 2024-2025 sera publi\u00e9 en septembre 2025.<\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-1\">\n     \n\n<div class=\"color-box-item has-background has-mint-background-color\">\n\n    <h5 class=\"color-box-item__title\"><\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/bilan-annuel-2023-2024.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2023-2024<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/bilan-annuel-2022-2023_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2022-2023<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/bilan-annuel-2021-2022.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2021-2022<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/bilan-annuel-2020-2021_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2020-2021<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/bilan-annuel-2019-2020_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2019-2020<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/bilan-annuel-2018-2019_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2018-2019<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n   <\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"faits-saillants\" 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                <span class=\"accordion__header__custom-icon icon-list\"><\/span>\n\n      \n      <p class=\"accordion__header__title\">          Faits saillants      <\/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=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-1\">\n     \n\n<div class=\"color-box-item has-background has-mint-background-color\">\n\n    <h5 class=\"color-box-item__title\"><\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/faits-saillants-2024-2025.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2024-2025<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/faits-saillants-2023-2024.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2023-2024<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/faits-saillants-2022-2023.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2022-2023<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/faits-saillants-2021-2022_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2021-2022<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/faits-saillants-2020-2021_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">2020-2021<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n   <\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 40px; height: 37px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 512.08 480\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M256.02,17.6c8.2,0,15.8,4.5,19.7,11.8l216,400c3.7,6.9,3.6,15.3-.5,22.1-4.1,6.8-11.3,10.9-19.2,10.9H40.02c-7.9,0-15.2-4.2-19.2-10.9s-4.2-15.2-.5-22.1L236.32,29.4c3.9-7.2,11.5-11.8,19.7-11.8ZM291.22,21c-7-12.9-20.5-21-35.2-21s-28.2,8.1-35.2,21L4.82,421c-6.7,12.4-6.4,27.4.8,39.5,7.2,12.1,20.3,19.5,34.4,19.5h432c14.1,0,27.1-7.4,34.4-19.5,7.3-12.1,7.5-27.1.8-39.5L291.22,21ZM256.02,184c-4.4,0-8,3.6-8,8v137.3c0,4.4,3.6,8,8,8s8-3.6,8-8v-137.3c0-4.4-3.6-8-8-8ZM269.32,384c0-7.4-6-13.3-13.3-13.3s-13.4,5.9-13.4,13.3,6,13.4,13.4,13.4,13.3-6,13.3-13.4Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\">Mises en garde<\/h4>\n<\/div>\n<\/div>\n\n\n\n<p>La ronde d&rsquo;inspection annuelle permet de relever certaines lacunes. En voici quelques-unes sur lesquelles nous souhaitons attirer votre attention, accompagn\u00e9es de conseils pratiques pour y rem\u00e9dier.<\/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\">Audit de la juste valeur et des revenus de placements<\/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\">Audit des revenus de paiements de transfert<\/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\">NCSC 4200,&nbsp;<em>Missions de compilation<\/em><\/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\">Normes de gestion de la qualit\u00e9,&nbsp;<em>cabinets sans audit ou examen<\/em><\/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\">Regroupements d&rsquo;entreprises : au-del\u00e0 de l&rsquo;\u00e9cart d&rsquo;acquisition<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-f5a44f5b wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-cpa-light-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-c4af7916 wp-block-columns-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: right;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 40px; height: 29px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: 0; padding-right: 0; padding-bottom: 0; padding-left: 0; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" data-name=\"Calque 1\" viewBox=\"0 0 488 352\"><defs><style> .cls-1 { fill: #48390e; } <\/style><\/defs><path class=\"cls-1\" d=\"M16,0C7.2,0,0,7.2,0,16s7.2,16,16,16,16-7.2,16-16S24.8,0,16,0ZM16,160c-8.8,0-16,7.2-16,16s7.2,16,16,16,16-7.2,16-16-7.2-16-16-16ZM32,336c0-8.8-7.2-16-16-16s-16,7.2-16,16,7.2,16,16,16,16-7.2,16-16ZM128,8c-4.4,0-8,3.6-8,8s3.6,8,8,8h352c4.4,0,8-3.6,8-8s-3.6-8-8-8H128ZM128,168c-4.4,0-8,3.6-8,8s3.6,8,8,8h352c4.4,0,8-3.6,8-8s-3.6-8-8-8H128ZM128,328c-4.4,0-8,3.6-8,8s3.6,8,8,8h352c4.4,0,8-3.6,8-8s-3.6-8-8-8H128Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<h4 class=\"wp-block-heading has-text-align-left\">R\u00e9f\u00e9rences<\/h4>\n<\/div>\n<\/div>\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\/ressources-et-publications\/references-techniques-et-deontologiques\/\">Service de r\u00e9f\u00e9rences \u2013 Normes 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 has-text-align-left wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/ressources-et-publications\/references-techniques-et-deontologiques\/\">Service de r\u00e9f\u00e9rences d\u00e9ontologiques de l&rsquo;Ordre<\/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\/deontologie\/conseils-deontologiques-et-outils-pratiques\/\">Conseils d\u00e9ontologiques et outils pratiques<\/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\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\">Services professionnels offerts \u00e0 des tiers<\/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\/wp-content\/uploads\/2025\/09\/grille-actes-reserves_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Grille des actes r\u00e9serv\u00e9s<\/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\/references-et-ressources-pratiques\/comptabilite-financiere-et-certification\/\">Ressources en comptabilit\u00e9 financi\u00e8re et certification<\/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:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\" target=\"_blank\" rel=\"noreferrer noopener\">CPA Canada<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vous trouverez regroup\u00e9 ici une panoplie de documents et ressources dont vous aurez besoin dans le cadre du processus 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