{"id":70117,"date":"2021-12-08T20:48:56","date_gmt":"2021-12-09T02:48:56","guid":{"rendered":"https:\/\/frenchdistrict.com\/texas\/articles\/differences-expert-comptable-france-etats-unis\/"},"modified":"2022-03-01T07:38:40","modified_gmt":"2022-03-01T13:38:40","slug":"differences-expert-comptable-france-etats-unis","status":"publish","type":"post","link":"https:\/\/frenchdistrict.com\/texas\/articles\/differences-expert-comptable-france-etats-unis\/","title":{"rendered":"Diff\u00e9rences entre expert comptable en France et aux \u00c9tats-Unis"},"content":{"rendered":"

L\u2019expert comptable<\/strong> joue un r\u00f4le majeur dans l\u2019entreprise, qu\u2019il exerce en France ou aux \u00c9tats-Unis. \u00c0 ce titre, il est soumis au respect de r\u00e8gles de confidentialit\u00e9, de d\u00e9ontologie et l\u2019exercice de sa profession est strictement r\u00e9glement\u00e9, et ce, encore une fois dans les 2 pays. Pourtant, il existe quelques diff\u00e9rences.<\/p>\n

Des \u00e9tudes diff\u00e9rentes<\/h2>\n

En France, pour devenir expert-comptable, 8 ann\u00e9es d’\u00e9tudes (Doctorat) apr\u00e8s le bac sont n\u00e9cessaires. Il faut compter 5 ans d’\u00e9tudes th\u00e9oriques et 3 ans de stage professionnel obligatoire pour obtenir le DEC (dipl\u00f4me d’expertise comptable). \u00c0 l\u2019issue de ce stage r\u00e9mun\u00e9r\u00e9, il faut passer l’examen final constitu\u00e9 de 3 \u00e9preuves (2 \u00e9preuves \u00e9crites et un m\u00e9moire de 100 pages ).<\/p>\n\r\n\t

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Présenté par...<\/div>\r\n\t\t\t
\r\n\t\t\t\t\r\n\t\t\t\t
\"French<\/div>\r\n\t\t\t\t
\r\n\t\t\t\t\t

French District<\/p>\r\n\t\t\t\t\t

French District : Le lien entre les entreprises et les expatri\u00e9s.<\/div>\r\n\t\t\t\t\t
 <\/i>French District<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t<\/div>\t\t\r\n\t\t<\/div>\r\n\t<\/div>Aux \u00c9tats-Unis, seulement 6 ann\u00e9es sont n\u00e9cessaires pour devenir CPA (Certified Public Accountant)<\/strong>: 5 ans d’\u00e9tudes th\u00e9oriques (Master), et 1 ann\u00e9e de stage aupr\u00e8s d’un expert-comptable. Contrairement \u00e0 la France, il n\u2019existe aucune distinction entre un CPA et un commissaire aux comptes aux \u00c9tats-Unis<\/strong>.
\nAttention, il existe une difference entre un CPA (expert comptable) et un non CPA (comptable)<\/p>\n

Des missions et responsabilit\u00e9s identiques<\/h2>\n

L\u2019expert-comptable<\/strong> a des missions vari\u00e9es :<\/p>\n

Une mission d\u2019opinion<\/h3>\n

La r\u00e9vision comptable, ou l\u2019audit, consiste en un examen en vue d\u2019exprimer une opinion motiv\u00e9e sur la r\u00e9gularit\u00e9 et la sinc\u00e9rit\u00e9 des comptes.<\/p>\n

Des missions comptables<\/h3>\n

L\u2019\u00e9tablissement des comptes des entreprises et la consolidation des comptes annuels des groupes de soci\u00e9t\u00e9s doivent se conformer aux recommandations tr\u00e8s pr\u00e9cises des organismes de tutelle.<\/p>\n

Des missions de conseil et d\u2019assistance<\/h3>\n

Diagnostic et conseil en organisation g\u00e9n\u00e9rale, administrative et comptable, conseil et aide \u00e0 la d\u00e9cision, conseil en mati\u00e8re juridique, fiscale et sociale, organisation et mise en place de syst\u00e8mes informatiques sp\u00e9cialis\u00e9s, relations avec les banques et organismes financiers\u2026<\/p>\n

Les activit\u00e9s de l\u2019expert varient selon la taille du cabinet dans lequel il officie. Dans un cabinet de petite dimension, il est polyvalent. Dans une structure plus grosse, il travaille au sein d\u2019une \u00e9quipe de juristes, informaticiens, fiscalistes. Dans ce cas, la division du travail est r\u00e9elle.<\/p>\n

En conclusion, les experts comptables fran\u00e7ais ont donc beaucoup plus d’exp\u00e9rience, d’autonomie et de maturit\u00e9 (due \u00e0 l’\u00e2ge pour 8 ans d’\u00e9tudes). Ils ont d\u00e9j\u00e0 acquis de bonnes techniques de travail et sont directement op\u00e9rationnels.<\/p>\n

Les CPA n’ont quasiment pas d’exp\u00e9rience et doivent \u00eatre imp\u00e9rativement form\u00e9s d\u00e8s leur embauche. Ils sont souvent \u201cmono-tache\u201d, c’est a dire sont sp\u00e9cialis\u00e9s soit dans la comptabilit\u00e9, soit les d\u00e9clarations d’imp\u00f4ts (tax returns), tandis que les experts comptables s’occupent quasi-syst\u00e9matiquement des 2 secteurs.<\/p>\n

MCH Consulting USA<\/div>

<\/i>20803 Biscayne Boulevard<\/span>
suite 440<\/span><\/p>

Aventura, FL 33180<\/p><\/div>

<\/i>+1 (786) 785-5000<\/i>Email<\/a>

<\/i>MCHConsultingUSA.com<\/a><\/p><\/div>

<\/i><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

L\u2019expert comptable joue un r\u00f4le majeur dans l\u2019entreprise, qu\u2019il exerce en France ou aux \u00c9tats-Unis. \u00c0 ce titre, il est soumis au respect de r\u00e8gles de confidentialit\u00e9, de d\u00e9ontologie et l\u2019exercice de sa profession est strictement r\u00e9glement\u00e9, et ce, encore une fois dans les 2 pays. Pourtant, il existe quelques diff\u00e9rences. Des \u00e9tudes diff\u00e9rentes En […]<\/p>\n","protected":false},"author":1,"featured_media":71549,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1537],"tags":[],"class_list":["post-70117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-etats-unis"],"acf":[],"yoast_head":"\nDiff\u00e9rences entre expert comptable en France et aux \u00c9tats-Unis<\/title>\n<meta name=\"description\" content=\"L\u2019expert comptable joue un r\u00f4le majeur dans l\u2019entreprise, qu\u2019il exerce en France ou aux \u00c9tats-Unis. 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