{"id":38,"date":"2021-05-14T22:40:18","date_gmt":"2021-05-14T20:40:18","guid":{"rendered":"https:\/\/leroydev.xyz\/?page_id=38"},"modified":"2023-10-05T13:58:52","modified_gmt":"2023-10-05T11:58:52","slug":"services","status":"publish","type":"page","link":"https:\/\/joirisrousseaux.be\/index.php\/services\/","title":{"rendered":"Services"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"38\" class=\"elementor elementor-38\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c04f33 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"9c04f33\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-020beba\" data-id=\"020beba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed68e0e elementor-widget elementor-widget-spacer\" data-id=\"ed68e0e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b805a50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b805a50\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3cf73d\" data-id=\"d3cf73d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d6666c elementor-widget elementor-widget-spacer\" data-id=\"0d6666c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8332058 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8332058\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d79ef1d\" data-id=\"d79ef1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fb00cd elementor-widget elementor-widget-heading\" data-id=\"6fb00cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">- NOS MISSIONS -<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-998bfb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"998bfb4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2f6fa7\" data-id=\"d2f6fa7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b1f7063 elementor-widget elementor-widget-wp-widget-text\" data-id=\"b1f7063\" data-element_type=\"widget\" data-widget_type=\"wp-widget-text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"textwidget\"><p>Les missions l\u00e9gales du cabinet, conform\u00e9ment au Code des Soci\u00e9t\u00e9s et des Associations, couvrent les diligences exerc\u00e9es dans le cadre de:<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bdd38e elementor-widget elementor-widget-spacer\" data-id=\"1bdd38e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-517d4ab elementor-widget elementor-widget-heading\" data-id=\"517d4ab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Missions l\u00e9gales permanentes<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09c84e6 elementor-widget elementor-widget-text-editor\" data-id=\"09c84e6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>la certification des comptes annuels<\/li><li>la certification des comptes consolid\u00e9s<\/li><li>la mission aupr\u00e8s du Conseil d&rsquo;Entreprise<\/li><\/ul><p>Le cabinet est actuellement mandat\u00e9 comme Commissaire dans environ 200 entit\u00e9s.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c0d578 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c0d578\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cdfb852\" data-id=\"cdfb852\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-daf502d elementor-widget elementor-widget-spacer\" data-id=\"daf502d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdece34 elementor-widget elementor-widget-heading\" data-id=\"cdece34\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Missions l\u00e9gales occasionnelles<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-760e69e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"760e69e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8bc0894\" data-id=\"8bc0894\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83c3eba elementor-widget elementor-widget-text-editor\" data-id=\"83c3eba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Les apports en nature<\/li><li>Les quasi-apports<\/li><li>Les scissions<\/li><li>Les fusions<\/li><li>Les augmentations de capital par \u00e9mission d\u2019actions au-dessus du pair comptable, ou au pair comptable, des actions existantes de la m\u00eame cat\u00e9gorie, avec ou sans prime d\u2019\u00e9mission(SA)<\/li><li>Le test d\u2019actif net (SRL et SC)<\/li><li>Le test de liquidit\u00e9 (SRL et SC)<\/li><li>L&rsquo;acompte sur dividendes<\/li><li>La dissolution \u2013 la liquidation<\/li><li>Les transformations de forme juridique<\/li><li>Les 5 missions de consentement \u00e9clair\u00e9<\/li><li>\u00a0 \u00a0 \u00a0Les \u00e9missions d\u2019obligations convertibles ou de droits de souscription (SRL et SA)<\/li><li>\u00a0 \u00a0 \u00a0La limitation et la suppression du droit de souscription pr\u00e9f\u00e9rentiel (SRL et SA)<\/li><li>\u00a0 \u00a0 \u00a0L&rsquo;apport compl\u00e9mentaire et \u00e9mission de nouvelles actions (SRL et SA)<\/li><li>\u00a0 \u00a0 \u00a0La modification des droits attach\u00e9s aux classes d\u2019actions (SRL et SC) ou parts (SA)<\/li><li>\u00a0 \u00a0 \u00a0Les \u00e9missions li\u00e9es au pair comptable<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be8620d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be8620d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86d3254\" data-id=\"86d3254\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-684c8ec elementor-widget elementor-widget-spacer\" data-id=\"684c8ec\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b26415d elementor-widget elementor-widget-heading\" data-id=\"b26415d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Autres missions compatibles<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-105bdce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"105bdce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b36c5e6\" data-id=\"b36c5e6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-785c77c elementor-widget elementor-widget-text-editor\" data-id=\"785c77c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Les missions contractuelles d&rsquo;assurances raisonnables: informations financi\u00e8res historiques<\/li><li>Les missions contractuelles d&rsquo;examen limit\u00e9: informations financi\u00e8res historiques<\/li><li>Les autres missions d&rsquo;assurances: informations non financi\u00e8res ISAE 3402 \u2013 ISAE 3420<\/li><li>Les missions contractuelles sans assurance: proc\u00e9dures convenues ISRS 4400<\/li><li>Les missions contractuelles sans assurance: compilation ISRS 4410<\/li><li>Les missions contractuelles d&rsquo;assurances autres que les donn\u00e9es historiques ISAE 3000 (information de durabilit\u00e9)<\/li><li>Les examens des informations pr\u00e9visionnelles ISAE 3400<\/li><li>Les missions selon les normes ISA 800 et 805 (r\u00e9f\u00e9rentiels comptables diff\u00e9rents)<\/li><li>L&rsquo;expertise judiciaire<\/li><li>La proc\u00e9dure judiciaire<\/li><li>La consolidation volontaire<\/li><li>Le reporting package<\/li><li>La revue de donn\u00e9es comptables<\/li><li>L&rsquo;analyse des comptes &#8211; diagnostic sur la structure financi\u00e8re<\/li><li>La confirmation de valorisation<\/li><li>L&rsquo;\u00e9valuation des soci\u00e9t\u00e9s<\/li><li>L&rsquo;\u00e9valuation des \u00e9tudes notariales<\/li><li>L&rsquo;audit d&rsquo;acquisition<\/li><li>Le contr\u00f4le des \u00e9tudes notariales (agr\u00e9ment)<\/li><li>Surveillance l\u00e9gale de la transmission d&rsquo;officines (agr\u00e9ment)<\/li><li>La licence club de football<\/li><li>La certification de subsides<\/li><li>Diverses missions applicables par analogie au Code des Soci\u00e9t\u00e9s et des Associations<\/li><li>L&rsquo;\u00e9valuation des circuits Administratifs<\/li><li>Etc.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>&#8211; NOS MISSIONS &#8211; Missions l\u00e9gales permanentes la certification des comptes annuels la certification des comptes consolid\u00e9s la mission aupr\u00e8s du Conseil d&rsquo;Entreprise Le cabinet est actuellement mandat\u00e9 comme Commissaire dans environ 200 entit\u00e9s. Missions l\u00e9gales occasionnelles Les apports en nature Les quasi-apports Les scissions Les fusions Les augmentations de capital par \u00e9mission d\u2019actions au-dessus&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"class_list":["post-38","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/pages\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/comments?post=38"}],"version-history":[{"count":0,"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/pages\/38\/revisions"}],"wp:attachment":[{"href":"https:\/\/joirisrousseaux.be\/index.php\/wp-json\/wp\/v2\/media?parent=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}