{"id":945,"date":"2025-07-22T14:32:45","date_gmt":"2025-07-22T18:32:45","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=945"},"modified":"2025-10-01T16:53:56","modified_gmt":"2025-10-01T20:53:56","slug":"processus-en-cas-de-defaut","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/formation-continue\/formation-continue-obligatoire\/processus-en-cas-de-defaut\/","title":{"rendered":"Processus en cas de d\u00e9faut"},"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\"><div class=\"notification-message aligndefault notification-message--info notification-message--outline\"\n>\n   \n\n<p>La date limite pour d\u00e9clarer vos heures de formation continue est le\u00a0<strong>30 septembre<\/strong>\u00a0de chaque ann\u00e9e.<\/p>\n\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\">Cons\u00e9quences en cas de non-respect des obligations<\/h2>\n\n\n\n<p>Le non-respect de l\u2019obligation de d\u00e9clarer ses heures de formation peut entra\u00eener :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la suspension ou la limitation du droit d&rsquo;exercer des activit\u00e9s professionnelles<\/li>\n\n\n\n<li>la radiation du tableau de l&rsquo;Ordre<\/li>\n\n\n\n<li>la suspension ou la r\u00e9vocation du permis de comptabilit\u00e9 publique pour les titulaires de ce permis<\/li>\n<\/ul>\n\n\n\n<p>Des&nbsp;<strong>frais de 175 $<\/strong>&nbsp;sont impos\u00e9s aux membres qui n&rsquo;effectuent pas le nombre d&rsquo;heures minimales requises pour l&rsquo;ann\u00e9e ou la p\u00e9riode de r\u00e9f\u00e9rence se terminant le 31 ao\u00fbt ou&nbsp;qui ne d\u00e9clarent pas le nombre minimal d&rsquo;heures exig\u00e9es par les r\u00e8glements au plus tard le 30 septembre de chaque ann\u00e9e.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Processus en cas de non-conformit\u00e9 aux exigences<\/h2>\n\n\n\n<p>Assurez-vous d\u2019effectuer vos heures de formation d\u2019ici le 31\u00a0ao\u00fbt et de les d\u00e9clarer au plus tard le 30\u00a0septembre.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-4\">\n     \n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Date limite pour effectuer vos heures<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p style=\"text-align: center\">31 ao\u00fbt<\/p>\n<\/div>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Date limite pour d\u00e9clarer vos heures<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p style=\"text-align: center\">30 septembre<\/p>\n<\/div>\n   \n\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<p>Si vous n\u2019avez pas termin\u00e9 et d\u00e9clar\u00e9 vos heures, vous recevrez un premier avis de d\u00e9faut accompagn\u00e9 d&rsquo;une facture de 175\u00a0$. Vous aurez alors 30\u00a0jours pour mettre votre dossier en r\u00e8gle et payer les frais de retard. Si vous ne vous conformez pas \u00e0 cette obligation, un avis final vous sera exp\u00e9di\u00e9.<\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-4\">\n     \n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\"> Envoi de l&rsquo;avis de d\u00e9faut et de la facture<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p style=\"text-align: center\">Octobre<\/p>\n<\/div>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-arrow\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">30 jours pour mettre votre dossier en r\u00e8gle<\/h5>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Envoi de l&rsquo;avis final<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p style=\"text-align: center\">Novembre<\/p>\n<\/div>\n   \n\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<p>Si, dans les 15 jours suivants, votre situation n\u2019est toujours pas r\u00e9gl\u00e9e, vous pourriez voir votre permis de comptabilit\u00e9 publique suspendu le cas \u00e9ch\u00e9ant, votre permis d\u2019exercice suspendu ou limit\u00e9 ou encore, \u00eatre radi\u00e9. C\u2019est au comit\u00e9 ex\u00e9cutif que reviendra la d\u00e9cision finale.<\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-4\">\n     \n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">D\u00e9lai de gr\u00e2ce de 15 jours<\/h5>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item\">\n\n    <h5 class=\"color-box-item__title\">D\u00e9cisions possibles<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p class=\"text-center\" style=\"text-align: center\">Suspension du permis de comptabilit\u00e9 publique<\/p>\n<p>&nbsp;<\/p>\n<p class=\"text-center\" style=\"text-align: center\">Suspension ou limitation du droit d&rsquo;exercer<\/p>\n<p>&nbsp;<\/p>\n<p class=\"text-center\" style=\"text-align: center\">Radiation du tableau de l&rsquo;Ordre<\/p>\n<\/div>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Rencontre du comit\u00e9 ex\u00e9cutif<\/h5>\n   \n\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-734eb2c2 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.ca\/fr\/votre-dossier\/vos-obligations\/formation-continue-obligatoire\/\" target=\"_blank\" rel=\"noopener\">D\u00e9clarez des heures effectu\u00e9es avant le 1<sup>er<\/sup>\u00a0septembre 2025<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/vivo.cpaquebec.ca\/\" target=\"_blank\" rel=\"noopener\">D\u00e9clarez des heures effectu\u00e9es apr\u00e8s le 1<sup>er<\/sup>\u00a0septembre 2025<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">Des questions?<\/p>\n\n\n\n<p>Communiquez avec notre \u00e9quipe par t\u00e9l\u00e9phone au 514 288-3256, poste 2609&nbsp;ou au 1 800 363-4688, ou par courriel \u00e0&nbsp;<a href=\"mailto:declaration@cpaquebec.ca\">declaration@cpaquebec.ca<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cons\u00e9quences en cas de non-respect des obligations Le non-respect de l\u2019obligation de d\u00e9clarer ses heures de formation peut entra\u00eener :&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":935,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-945","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 23:18:32","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\/945","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=945"}],"version-history":[{"count":4,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/945\/revisions"}],"predecessor-version":[{"id":3962,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/945\/revisions\/3962"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/935"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}