{"id":19237,"date":"2024-11-12T08:03:00","date_gmt":"2024-11-12T13:03:00","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/nouvelles-dispositions-concernant-laudit-des-regimes-de-retraite-en-vigueur-a-compter-du-21-novembre\/"},"modified":"2026-05-28T12:18:18","modified_gmt":"2026-05-28T16:18:18","slug":"nouvelles-dispositions-concernant-laudit-des-regimes-de-retraite-en-vigueur-a-compter-du-21-novembre","status":"publish","type":"post","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/nouvelles-dispositions-concernant-laudit-des-regimes-de-retraite-en-vigueur-a-compter-du-21-novembre\/","title":{"rendered":"Nouvelles dispositions concernant l\u2019audit des r\u00e9gimes de retraite en vigueur \u00e0 compter du 21 novembre"},"content":{"rendered":"\n<p><a href=\"https:\/\/www.retraitequebec.gouv.qc.ca\/fr\/nous-joindre\/Pages\/telephone.aspx#rcr\" rel=\"noopener noreferrer\" target=\"_blank\">Retraite Qu\u00e9bec<\/a> a publi\u00e9 le <em>R\u00e8glement modifiant le R\u00e8glement sur la soustraction de certaines cat\u00e9gories de r\u00e9gimes de retraite \u00e0 l\u2019application de dispositions de la Loi sur les r\u00e9gimes compl\u00e9mentaires de retraite<\/em>, qui comprend, entre autres, ces mesures :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>faire passer de 26 \u00e0 51 le seuil de participants, de participantes et de b\u00e9n\u00e9ficiaires sous lequel l&#8217;employeur peut tenir lieu de comit\u00e9 de retraite, si le texte du r\u00e9gime le pr\u00e9voit;<\/li>\n<li>pr\u00e9voir la dispense d&rsquo;audit du rapport financier pour tout r\u00e9gime dont la valeur marchande de l&rsquo;actif est inf\u00e9rieure \u00e0 5 M$, sans \u00e9gard au nombre de participants, de participantes et de b\u00e9n\u00e9ficiaires;<\/li>\n<li>pr\u00e9voir que les administrateurs et auditeurs de r\u00e9gimes de retraite dont la valeur marchande de l&rsquo;actif est inf\u00e9rieure \u00e0 5 M$ au 31 d\u00e9cembre 2024 devront se conformer aux r\u00e8gles transitoires aux fins de la dispense d\u2019audit.\u00a0<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/www.retraitequebec.gouv.qc.ca\/SiteCollectionDocuments\/RetraiteQuebec\/fr\/publications\/nos-programmes\/rcr\/lois-reglements\/2024-D-1535.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">Consultez l&rsquo;ensemble du r\u00e8glement &gt;<\/a><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Retraite Qu\u00e9bec a publi\u00e9 le R\u00e8glement modifiant le R\u00e8glement sur la soustraction de certaines cat\u00e9gories de r\u00e9gimes de retraite \u00e0&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[],"region":[],"type_publications":[],"class_list":["post-19237","post","type-post","status-publish","format-standard","hentry","category-avis-dexperts"],"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 07:32:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"authors":[],"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"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=19237"}],"version-history":[{"count":1,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19237\/revisions"}],"predecessor-version":[{"id":19333,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19237\/revisions\/19333"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=19237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/categories?post=19237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/tags?post=19237"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/region?post=19237"},{"taxonomy":"type_publications","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/type_publications?post=19237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}