L’expertise comptable

Acteur de la vie sociale

L’expertise comptable est une profession réglementée et organisée au sein d’un ordre professionnel placé sous la tutelle du Ministère des Finances. L’Ordre professionnel assure le contrôle réglementaire du professionnel, mais aussi la promotion de la profession et contribue à l’évolution de l’économie du pays.

L’Expert-comptable

C’est le plus proche conseiller du chef d’entreprise. Il apporte fiabilité, clarté et compréhension dans les comptes et résultats de l’entreprise.

Sa mission évolue en corrélation avec l’apparition de nouveaux besoins du chef d’entreprise.

Ses compétences s’étendent à différents domaines :

  • Assistance à la création d’entreprise dans tous ses aspects : administratifs, juridiques, économiques,
  • Accompagnement dans l’analyse de gestion de l’entreprise,
  • Réalisation des obligations déclaratives dans la gestion du personnel,
  • Optimisation du revenu du dirigeant,
  • Conseil dans la gestion et la transmission de patrimoine.

L’expert-comptable est aussi un acteur de la vie sociale. Il a un rôle à jouer auprès des associations, syndicats professionnels et collectivités locales :

La loi de 1982 relative aux droits et libertés des communes, départements et régions donne à l’élu la possibilité de gérer sa commune au même titre qu’un chef d’entreprise.

Ce faisant, l’expert-comptable peut apporter à l’élu, comme au chef d’entreprise, une aide précieuse dans :

  • la maîtrise des coûts,
  • le contrôle des fonds publics versés aux associations, EPL…
  • le conseil et l’accompagnement du processus budgétaire de fonctionnement, d’investissement et de trésorerie.

L’expert-comptable accompagne et conseille le particulier dans :

  • l’inventaire et l’analyse de son patrimoine,
  • le diagnostic retraite,
  • l’établissement des déclarations fiscales personnelles après avoir anticipé l’impôt (IR, ISF…),
  • la gestion comptable des investissements immobiliers.

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