Action Plan Developed by Conseil Supérieur de l’Ordre des Experts
In accordance with the Decree of March 30th, 2012 and the Order of May 3rd, 2012, the Conseil Supérieur de l’Ordre des Experts-Comptables (CSOEC) has established mechanisms to review the quality of contractual audits and other specific engagements undertaken by its members
LIGNES DIRECTRICES CONJOINTES DU CONSEIL SUPERIEUR DE L’ORDRE
que celles du Conseil Supérieur de l'Ordre des Experts- omptales en sa ualité d’autoité de contrôle Elles tiennent ompte de l’extension du hamp délaatif éalisée pa l’odonnance du 30 janvier 2009 aux opérations mettant en jeu des sommes qui proviennent de toutes les infractions
mfp konica 2eme-20131213192930
ORDRE DES EXPERTS-COMPTABLES Conseil Supérieur Office of the Secretary PCAOB 1666 K Street, N W Washington DC 20006-2803 USA 13 December 2013 Re : Comments on PCAOB Rulemaking Docket Matter No 034 — Proposed Auditing Standards Regarding the Auditor's Report and the Auditor's Responsibilities Regarding Other Information Dear Sir or Madam,
lourdes-20170313161016 - IFAC
ORDRE DES EXPERTS COMPTABLES Conseil Supérieur Mr Matthew Waldron IAASB Technical Director International Auditing and Assurance Standards Board 529 5th Avenue, 6th floor 10017, New York US Paris, 6 March 2017 Subject : IAASB 's Request for Input : Exploring the Growing Use of Technology in the Audit, with a focus on Data Analytics Dear Sir,
OMPOSITION DU ONSEIL SUPÉRIEUR DE L’ORDRE DES EXPERTS-OMPTALES
OMPOSITION DU ONSEIL SUPÉRIEUR DE L’ORDRE DES EXPERTS-OMPTALES Le Conseil supérieur de l’Ordre est composé de 69 membres répartis de la façon suivante : 23 Présidents de conseils régionaux et 46 membres élus Paris le 1er mars 2013
e année - 27 janvier 2021 - - 1,60 € ActuAlité
La proposition phare du Conseil supé-rieur de l’Ordre des experts-comptables (CSOEC) ne date pas d’aujourd’hui Lionel Canesi avait déjà estimé, en fin d’année dernière, qu’il fallait que les chefs d’entre-prise puissent bénéficier d’une indemnité partielle, au même titre que les salariés
CONSEIL SUPÉRIEUR DE L’ORDRE DES EXPERTS-COMPTABLES
à la Présidence du Conseil supérieur de l’ordre des experts-comptables et le temps est venu de vous faire partager mes convictions " " Ma candidature est un engagement fort et réfléchi Choisir d’être celle qui souhaite porter la voix des 21 000 experts-comptables est l’expression de ma croyance en l’avenir de notre profession
LA RESPONSABILITÉ DES PROFESSIONNELS DU CHIFFRE
Monsieur le président de la Compagnie des experts de Pau, Monsieur le représentant du président de la Compagnie Nationale des Commissaires aux Comptes, Monsieur le représentant du président du Conseil supé-rieur de l’Ordre des experts-comptables, Monsieur le Président d’Infores, Mesdames et Messieurs les magistrats,
Conseil National le site internet de lOrdre des Géomètres
Conseil National de l'Ordre des Géomètres Experts 40, avenue Hoche 75008 PARIS tel : 01 53 83 88 00 - fax : 01 45 61 14 07 E-Mail : Site Internet : www geometre-expert Activités : La profession de géomètre-expert érigée en Ordre par la loi du 7 mai 1946 regroupe actuellement environ 2 000 membres exerçant en profession libérale
[PDF] Conseil Supérieur Wallon de la Conservation de la Nature
[PDF] Conseil sur l`usage des scooters au Vietnam - France
[PDF] Conseil Syndical - Anciens Et Réunions
[PDF] Conseil Syndical - Institut national de la consommation
[PDF] Conseil Syndical du 06/06/2014
[PDF] Conseil syndical du 10/10/2014 - Support Technique
[PDF] Conseil Syndical du 18 avril 2014
[PDF] Conseil Syndical du 19 mai 2015
[PDF] Conseil Syndical du 9 novembre 2016
[PDF] CONSEIL TECHNIQUE QUEL REGULATEUR DE CHARGE - Le Style Et La Mode
[PDF] Conseil Trail - AXA Running Team
[PDF] CONSEIL Trente et unième session ordinaire Genève, 29
[PDF] Conseil URSSAF - CFE
[PDF] Conseil œcuménique des Eglises - France
Action Plan Developed by
-Comptables (CSOEC)Page 1 of 27
BACKGROUND NOTE ON ACTION PLANS
SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs
require IFAC Members and Associates to support the adoption1 and implementation2 of international standards and other pronouncements issued by
independent standard-setting boards under the auspices of IFAC as well as by the International Accounting Standards Board (IASB); and to establish a Quality
Assurance (QA) review and Investigation and Disciplinary (I&D) systems.IFAC Members and Associates conduct a self-assessment against the requirements of SMOs and identify areas where improvements are needed. Based on
the results of the assessment, Members and Associates develop a SMO Action Plan to (a) demonstrate how they fulfill the requirements of the SMOs and (b)
where some requirements are not yet addressed, to present plans towards their fulfillment.SMO Action Plans are designed to be ever-green documents that provide a comprehensive description of the accountancy profession and its legislative and
regulatory environment in the jurisdiction as well as the actions undertaken by IFAC Members or Associates to support adoption and implementation of
international standards and best practices. Regular updates of the SMO Action Plans are required as part of the IFAC Member Compliance Program.Use of Information
Please refer to the Disclaimer published on the Compliance Program website.ACTION PLAN
IFAC Member: Experts-Comptables (CSOEC)
Approved by Governing Body: CSOEC President
Original Publish Date: December 2009
Last Updated: January 2019
Next Update: January 2022
Note: All past actions, as of the date of publication of this Action Plan, have been completed.1 Adoption is concerned with the decision that international standards are appropriate for use in specific national financial reporting environments and with the actions necessary to effect those
decisions, including incorporation into national requirements or requiring the use of international standards through law. Adoption may include a process to review draft international standards,
translation, public exposure of proposed standards, approval, incorporation into national requirements as necessary, and promulgation of final standards, and, where applicable, a convergence process
to eliminate or minimize differences between international and national standards.2 Implementation may include a process to build awareness of the adopted standards, provide relevant education and training, develop or disseminate implementation guidance and any other activities
that promote proper understanding and use of the standards in practice.Action Plan Developed by
-Comptables (CSOEC)Page 2 of 27
Glossary
AMF Autorité des Marchés Financiers
CFPC Centre de Formation de la Profession Comptable, CPD Center for OEC Members and TraineesCPD Continuing Professional Development
CNCC Compagnie nationale des commissaires aux comptesDEC Expertise Comptable
DIPACEC European Commission
EFRAG European Financial Advisory Group
EGAOB European Group of Auditors' Oversight BodiesEU European Union
FEE Federation of European Accountants
H3C Haut Conseil pour le Commissariat aux Comptes
IES International Education Standards
IFRS International Financial Reporting Standards
IASB International Accounting Standards Board
IAASB International Auditing and Assurance Standards Board IASCF International Accounting Standards Committee Foundation IPSAS International Public Sector Accounting Standards IPSASB International Public Sector Accounting Standards Board IREISA International Standard on Auditing
ISAE International Standards on Assurance Engagements ISRE International Standards on Review Engagements ISQC 1 International Standard on Quality Control 1OEC Ordre des Experts-Comptables
QA Quality Assurance
SMPs Small and Medium Practices
Action Plan Developed by
-Comptables (CSOEC)Page 3 of 27
Action Plan Subject: SMO 1 - Quality Assurance
Action Plan Objective: Continue to use best endeavors to incorporate the requirements of SMO 1 in the review system of the CSOEC
# Start Date Actions Completion DateResponsibility Resource
Background
In accordance with the Decree of March 30th, 2012 and the Order of May 3rd, -Comptables (CSOEC) hasestablished mechanisms to review the quality of contractual audits and other specific engagements undertaken by its members. Nevertheless, CSOEC does not
review statutory audits as this is part of the legal responsibilities of the Haut Conseil du Commissariat aux Comptes (H3C), which undertakes the Quality
Assurance reviews for public interest entities and delegates to the Compagnie Nationale des Commissaires aux Comptes (CNCC) the review of certain small
public interest entities and non-public interest entities.CSOEC quality control reviews, covering all accounting firms, are undertaken by independent CSOEC members meeting specific criteria. The accounting
firms being are reviewed approximately every 8 years. CSOEC has adopted theInternational Standard on Quality Control (ISQC 1), slightly adapted, which is in force since January 2012. CSOEC is planning to further improve its review
system in accordance with the requirements of SMO 1.