{"id":539,"date":"2025-07-09T10:53:36","date_gmt":"2025-07-09T14:53:36","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=539"},"modified":"2025-09-30T16:08:07","modified_gmt":"2025-09-30T20:08:07","slug":"programme-de-mise-a-niveau","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/permis-dauditeur-et-dauditrice\/programme-de-mise-a-niveau\/","title":{"rendered":"Programme de mise \u00e0 niveau"},"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 \u00eates CPA titulaire du permis de comptabilit\u00e9 publique et\u00a0souhaitez signer un ou des rapports de missions d\u2019audit ou d\u2019examen pour la premi\u00e8re fois depuis au moins les cinq derni\u00e8res ann\u00e9es?<\/p>\n\n\n\n<p>Vous devez pr\u00e9alablement soumettre \u00e0 l&rsquo;Ordre une\u00a0<strong>demande d\u2019\u00e9valuation relative \u00e0 l\u2019imposition d\u2019un programme de mise \u00e0 niveau<\/strong>, comme pr\u00e9vu aux articles 25 \u00e0 29 du\u00a0<em><a href=\"https:\/\/www.legisquebec.gouv.qc.ca\/fr\/document\/rc\/C-48.1,%20r.%2026.1%20\/\" target=\"_blank\" rel=\"noreferrer noopener\">R\u00e8glement sur le permis de comptabilit\u00e9 publique de l\u2019Ordre des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec<\/a>.\u00a0<\/em><\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"vous-vous-demandez-si-vous-devez-remplir-cette-demande-voici-un-schema-qui-pourra-vous-aider-a-le-determiner\" 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\">          Vous vous demandez si vous devez remplir cette demande? Voici un sch\u00e9ma qui pourra vous aider \u00e0 le d\u00e9terminer.      <\/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<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"805\" height=\"789\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/diagramme_programme_mise-a-niveau_desk.png\" alt=\"\" class=\"wp-image-3583\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/diagramme_programme_mise-a-niveau_desk.png 805w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/diagramme_programme_mise-a-niveau_desk-300x294.png 300w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/diagramme_programme_mise-a-niveau_desk-768x753.png 768w\" sizes=\"auto, (max-width: 805px) 100vw, 805px\"><\/figure>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/Demande-evaluation-programme-mise-niveau_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger la demande d&rsquo;\u00e9valuation [PDF]<\/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-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\">Cheminement de la demande<\/h2>\n\n\n\n<p>Toutes les demandes sont achemin\u00e9es au comit\u00e9 de la comptabilit\u00e9 publique. Le comit\u00e9 vous indiquera le contenu du programme de mise \u00e0 niveau que vous devrez compl\u00e9ter<\/p>\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\">Contenu du programme de mise \u00e0 niveau<\/h2>\n\n\n\n<p>Ce programme consiste\u00a0\u00e0 r\u00e9aliser des missions de certification \u00e9valu\u00e9es par un ma\u00eetre de stage et peut comprendre des cours \u00e0 compl\u00e9ter, avec ou sans \u00e9valuation.<\/p>\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\">Retour en cabinet<\/h2>\n\n\n\n<p>Peu importe la&nbsp;<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\/\" data-type=\"page\" data-id=\"174\">nature des mandats<\/a>&nbsp;auxquels vous souhaitez participer, que vous en soyez signataire ou non, si vous retournez en pratique priv\u00e9e alors que cela fait plus de cinq ans que vous n\u2019avez pas exerc\u00e9 en cabinet, une mise \u00e0 jour de vos connaissances pourraient vous \u00eates impos\u00e9e. Ceci s&rsquo;applique que vous soyez praticien seul, actionnaire, associ\u00e9 ou encore employ\u00e9.&nbsp;<\/p>\n\n\n\n<p>Consultez la page&nbsp;<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\">Retour en cabinet<\/a>&nbsp;pour en savoir plus sur vos obligations.<\/p>\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, communiquez avec nous par courriel \u00e0&nbsp;<a href=\"mailto:sep@cpaquebec.ca\">sep@cpaquebec.ca<\/a>.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vous \u00eates CPA titulaire du permis de comptabilit\u00e9 publique et\u00a0souhaitez signer un ou des rapports de missions d\u2019audit ou d\u2019examen&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":133,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-539","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":"2026-06-06 02:16:39","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\/539","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=539"}],"version-history":[{"count":5,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/539\/revisions"}],"predecessor-version":[{"id":3848,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/539\/revisions\/3848"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/133"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}