{"id":8101,"date":"2025-12-08T09:41:36","date_gmt":"2025-12-08T14:41:36","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=8101"},"modified":"2026-01-28T16:54:46","modified_gmt":"2026-01-28T21:54:46","slug":"honoraires-professionnels-en-resume-ayez-les-bons-reflexes","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-le-client\/honoraires-professionnels\/honoraires-professionnels-en-resume-ayez-les-bons-reflexes\/","title":{"rendered":"En r\u00e9sum\u00e9 : ayez les bons r\u00e9flexes"},"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<h3 class=\"wp-block-heading\">Honoraires professionnels (r\u00e9sum\u00e9 art. 61 \u00e0 72)<\/h3>\n\n\n\n<p>Convenez des modalit\u00e9s financi\u00e8res avec votre client et obtenez son consentement minimalement sur :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le mode de facturation ;<\/li>\n\n\n\n<li>le co\u00fbt approximatif et pr\u00e9visible des services \u00e0 \u00eatre rendus.\n<ul class=\"wp-block-list\">\n<li>Pour \u00e9valuer ad\u00e9quatement les co\u00fbts de vos services,\u00a0<strong>obtenez aupr\u00e8s du client toutes les informations pertinentes et n\u00e9cessaires \u00e0 votre compr\u00e9hension des services recherch\u00e9s<\/strong>.\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Facturez-le r\u00e9guli\u00e8rement.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Faites un&nbsp;<strong>suivi r\u00e9gulier<\/strong>&nbsp;des honoraires encourus par rapport aux honoraires estim\u00e9s.&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Informez-le par \u00e9crit d\u00e8s que vous constatez que vous risquez de&nbsp;<strong>d\u00e9passer le co\u00fbt<\/strong>&nbsp;approximatif fix\u00e9.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Demandez et\/ou acceptez&nbsp;<\/strong>des honoraires justes et raisonnables en tenant compte, notamment, d\u2019un ou de plusieurs des facteurs suivants :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>votre exp\u00e9rience ou votre expertise ;\u00a0<\/li>\n\n\n\n<li>le temps consacr\u00e9 \u00e0 l\u2019ex\u00e9cution du service professionnel ;\u00a0<\/li>\n\n\n\n<li>la difficult\u00e9 particuli\u00e8re de la mission ou la prestation de services inhabituels ou exigeant une comp\u00e9tence ou une c\u00e9l\u00e9rit\u00e9 exceptionnelle ;\u00a0<\/li>\n\n\n\n<li>le degr\u00e9 de risque et de responsabilit\u00e9 qu\u2019implique le contrat.\u00a0<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Pour convenir d\u2019honoraires conditionnels avec un client, vous devez :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>identifier et analyser la menace \u00e0 votre objectivit\u00e9 ;<\/li>\n\n\n\n<li>d\u00e9terminer si des mesures de sauvegarde peuvent \u00eatre mises en place pour prot\u00e9ger votre jugement professionnel ;\n<ul class=\"wp-block-list\">\n<li>Si elles ne suffisent pas, vous ne pourrez utiliser ce mode de r\u00e9mun\u00e9ration.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>vous r\u00e9f\u00e9rer \u00e0 la r\u00e8gle 204 s\u2019il s\u2019agit d\u2019une mission de certification ou un client auquel vous ou votre cabinet rendez des services de certification ;<\/li>\n\n\n\n<li>obtenir le consentement \u00e9crit de votre client \u00e0 ce mode de facturation ;<\/li>\n\n\n\n<li>documenter votre dossier.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>En aucun cas vous ne pourrez facturer des honoraires au client pour avoir r\u00e9pondu \u00e0 des questions de l\u2019Ordre.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Honoraires professionnels (r\u00e9sum\u00e9 art. 61 \u00e0 72) Convenez des modalit\u00e9s financi\u00e8res avec votre client et obtenez son consentement minimalement sur&hellip;<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":8082,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-8101","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 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