{"id":176,"date":"2023-04-20T19:45:34","date_gmt":"2023-04-20T17:45:34","guid":{"rendered":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/?page_id=176"},"modified":"2023-07-06T16:32:31","modified_gmt":"2023-07-06T14:32:31","slug":"mercredi-12-juillet","status":"publish","type":"page","link":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/mercredi-12-juillet\/","title":{"rendered":"MERCREDI 12 JUILLET"},"content":{"rendered":"<section class=\"l-section wpb_row height_large color_primary with_img with_shape\" id=\"programme\"><div class=\"l-section-img\" data-img-width=\"1920\" data-img-height=\"1224\" style=\"background-image: url(https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/17.jpg);\"><\/div><div class=\"l-section-shape type_triangle pos_bottom on_front\" style=\"height:7vmin;\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 64 8\" preserveAspectRatio=\"none\" width=\"100%\" height=\"100%\">\r\n\t<path fill=\"currentColor\" d=\"M64 8 L0 8 L0 0 L32 7.9 L64 0 Z\"\/>\r\n<\/svg><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_middle type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container us_animate_afc\" style=\"animation-delay:0.4s\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-separator size_medium\"><\/div><div class=\"w-separator size_medium\"><\/div><\/div><\/div><\/div><\/div><\/div><\/section><div class=\"particle_pjs_ref\" data-id=\"PcEzI\" data-shape=\"circle\" data-img=\"\" data-pcolor=\"#ffffff\" data-stroke=\"0\" data-scolor=\"#ffffff\" data-sides=\"3\" data-count=\"80\" data-size=\"5\" data-srandom=\"yes\" data-sanimate=\"\" data-sanispeed=\"\" data-smin=\"\" data-opacity=\"\" data-orandom=\"\" data-oanimate=\"\" data-oanispeed=\"\" data-omin=\"\" data-link=\"\" data-ldistance=\"\" data-lcolor=\"#ffffff\" data-lopacity=\"0.4\" data-lwidth=\"1\" data-move=\"yes\" data-direction=\"none\" data-mrandom=\"\" data-mstraight=\"\" data-mspeed=\"6\" data-omode=\"out\" data-hover=\"yes\" data-onhover=\"grab\" data-click=\"\" data-onclick=\"\"><\/div><!-- Row Backgrounds --><div class=\"upb_bg_img\" data-ultimate-bg=\"url(https:\/\/www.aoscongres.com\/oeccrcccongres2022\/wp-content\/uploads\/2022\/04\/bleu.jpg)\" data-image-id=\"id^318|url^https:\/\/www.aoscongres.com\/oeccrcccongres2022\/wp-content\/uploads\/2022\/04\/bleu.jpg|caption^null|alt^null|title^bleu|description^null\" data-ultimate-bg-style=\"vcpb-default\" data-bg-img-repeat=\"no-repeat\" data-bg-img-size=\"cover\" data-bg-img-position=\"\" data-parallx_sense=\"30\" data-bg-override=\"0\" data-bg_img_attach=\"scroll\" data-upb-overlay-color=\"\" data-upb-bg-animation=\"\" data-fadeout=\"\" data-bg-animation=\"left-animation\" data-bg-animation-type=\"h\" data-animation-repeat=\"repeat\" data-fadeout-percentage=\"30\" data-parallax-content=\"\" data-parallax-content-sense=\"30\" data-row-effect-mobile-disable=\"true\" data-img-parallax-mobile-disable=\"true\" data-rtl=\"false\"  data-custom-vc-row=\"\"  data-vc=\"6.10.0\"  data-is_old_vc=\"\"  data-theme-support=\"\"   data-overlay=\"false\" data-overlay-color=\"\" data-overlay-pattern=\"\" data-overlay-pattern-opacity=\"\" data-overlay-pattern-size=\"\"    ><\/div><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-btn-wrapper align_none\"><a class=\"w-btn us-btn-style_3 icon_atleft\" href=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/mardi-11-juillet\/\"><i class=\"fas fa-fas fa-chevron-double-left\"><\/i><span class=\"w-btn-label\">MARDI<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-btn-wrapper align_none\"><a class=\"w-btn us-btn-style_1\" href=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/mercredi-12-juillet\/\"><span class=\"w-btn-label\">mercredi<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>8h30 \u2013 9h00<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>ACCUEIL<\/strong><\/span><\/h4>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"color: #ee8d49;\">SUR L&rsquo;ESPACE DES PARTENAIRES<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-overlay\" style=\"background:#f2f2f2\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>9h00 &#8211; 10h30<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>ATELIERS<\/strong><\/span><\/h4>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-10 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-tabs layout_hor style_radio switch_click has_scrolling\" style=\"--sections-title-size:1em\"><div class=\"w-tabs-list items_2 align_center\"><div class=\"w-tabs-list-h\"><button class=\"w-tabs-item active\" aria-controls=\"content-m44d\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">PARCOURS EXPERTS-COMPTABLES &amp; COMMISSAIRES AUX COMPTES<\/span><\/button><button class=\"w-tabs-item\" aria-controls=\"content-uba7\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">PARCOURS COLLABORATEURS &amp; \u00c9TUDIANTS<\/span><\/button><\/div><\/div><div class=\"w-tabs-sections titles-align_none icon_plus cpos_left\"><div class=\"w-tabs-section active\" id=\"m44d\"><button class=\"w-tabs-section-header active\" aria-controls=\"content-m44d\" aria-expanded=\"true\"><div class=\"w-tabs-section-title\">PARCOURS EXPERTS-COMPTABLES &amp; COMMISSAIRES AUX COMPTES<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1ef04fcd\" id=\"content-m44d\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 1 : Comment inte\u0301grer la strate\u0301gie RSE dans vos cabinets ? La socie\u0301te\u0301 a\u0300 mission, une opportunite\u0301<\/strong><\/p>\n<ul>\n<li>Gen\u00e8se de la soci\u00e9t\u00e9 \u00e0 mission et rappels de quelques notions<\/li>\n<li>Dans le vif du sujet\u00a0: De l\u2019int\u00e9r\u00eat de devenir une soci\u00e9t\u00e9 \u00e0 mission\u00a0?<\/li>\n<li>L\u2019entreprise \u00e0 mission en pratique<\/li>\n<li>La soci\u00e9t\u00e9 \u00e0 mission en exemples<\/li>\n<li>Plus expert que comptable\u00a0: L\u2019expert-comptable au c\u0153ur de nouvelles missions d\u2019accompagnement de ses clients<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Christelle<\/strong><br \/>\n<strong>OUVRARD<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 2 : Faut-il apporter sa socie\u0301te\u0301 a\u0300 une holding, avant de la vendre ?<\/strong><\/p>\n<p><strong>Cette strat\u00e9gie s\u2019est beaucoup r\u00e9pandue et offre des effets fiscaux imm\u00e9diats spectaculaires :<\/strong><\/p>\n<ul>\n<li>l\u2019imp\u00f4t de plus-value est diff\u00e9r\u00e9 pour tout ou partie, voire ne sera jamais pay\u00e9.<\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Mais le produit de la vente est d\u00e9tenu au sein d\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, ce qui est p\u00e9nalisant pour acqu\u00e9rir des actifs de jouissance (r\u00e9sidence principale, r\u00e9sidence secondaire, \u2026) et percevoir des revenus, notamment.<\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><strong><u><\/u><u><\/u>Comme toujours, la strat\u00e9gie id\u00e9ale consiste \u00e0 combiner :<\/strong><\/div>\n<ul>\n<li style=\"text-align: justify;\">Une fraction des titres est apport\u00e9e \u00e0 une holding et le solde continue \u00e0 \u00eatre d\u00e9tenu \u00e0 titre personnel.<u><\/u><u><\/u><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><strong>C\u2019est du simple bon sens, mais ne cela ne r\u00e8gle pas la question compliqu\u00e9e :<\/strong><\/div>\n<ul>\n<li style=\"text-align: justify;\">Quel doit \u00eatre le % de titres apport\u00e9 ?<u><\/u><u><\/u><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><u><\/u>\u00a0<u><\/u>Il s\u2019agit sans doute d\u2019une des \u00e9quations patrimoniale les plus complexes, tant sont nombreux les param\u00e8tres qui la fondent et les al\u00e9as qui la contrarient.<u><\/u><u><\/u><\/div>\n<div style=\"text-align: justify;\">Nous ne pourrons jamais totalement garantir la d\u00e9cision prise, sur le tr\u00e8s long terme qu\u2019elle engage.<u><\/u><u><\/u><\/div>\n<div style=\"text-align: justify;\">Mais nous devons la rationnaliser au maximum.<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Pierre-Yves<\/strong><br \/>\n<strong>LAGARDE<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 3 : Facture e\u0301lectronique, intelligence artificielle, plateformes, market place, ne\u0301o banques : quelles incidences ces nouvelles technologies ont-elles sur la de\u0301marche d\u2019audit ?<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Nathalie<\/strong><br \/>\n<strong>MALICET<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 4 : La facture e\u0301lectronique, une opportunite\u0301 pour vos cabinets<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-150x150.png\" class=\"attachment-us_150_150 size-us_150_150\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-150x150.png 150w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-350x350.png 350w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-600x600.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-140x140.png 140w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-248x250.png 248w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Jean<\/strong><br \/>\n<strong>SAPHORES<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-150x150.png\" class=\"attachment-us_150_150 size-us_150_150\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-150x150.png 150w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-350x350.png 350w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-600x600.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-140x140.png 140w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-248x250.png 248w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Paul<\/strong><br \/>\n<strong>d\u2019ORTOLI<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"uba7\"><button class=\"w-tabs-section-header\" aria-controls=\"content-uba7\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">PARCOURS COLLABORATEURS &amp; \u00c9TUDIANTS<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1ef04fcd\" id=\"content-uba7\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 1 : Actualit\u00e9 fiscale<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>TVA internationale : derni\u00e8res r\u00e9formes et impacts CA3<\/strong><\/p>\n<p style=\"text-align: justify;\">MATHEZ COMPLIANCE, sp\u00e9cialiste \u00e0 360\u00b0 de la TVA internationale, vous propose de revenir sur les derni\u00e8res actualit\u00e9 TVA concernant la loi de finance, les DEB, l\u2019autoliquidation de la TVA \u00e0 l\u2019importation et les ventes \u00e0 distance.<\/p>\n<p style=\"text-align: justify;\">Nous aborderons \u00e9galement les impacts sur la CA3 : comment d\u00e9clarer ces op\u00e9rations et comment les ventiler dans les diff\u00e9rentes cases.<\/p>\n<ol>\n<li style=\"text-align: justify;\">Loi de Finances 2023 &#8211; TVA<\/li>\n<li style=\"text-align: justify;\">Autoliquidation de TVA \u00e0 l\u2019importation : \u00e9tat des lieux 1 an apr\u00e8s la mise en place<\/li>\n<li style=\"text-align: justify;\">DEB et EMEBI<\/li>\n<li style=\"text-align: justify;\">D\u00e9claration CA3<\/li>\n<li style=\"text-align: justify;\">Ventes \u00e0 distance : retour sur la r\u00e9forme de juillet 2021<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Nicolas<\/strong><br \/>\n<strong>d\u2019ASTA<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 2 : Actualit\u00e9 sociale<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Actualit\u00e9 sociale 2023 : quels impacts sur vos missions ?<\/strong><\/p>\n<p style=\"text-align: justify;\">R\u00e9forme des retraites et de l\u2019assurance ch\u00f4mage, partage de la valeur en entreprise, nouvelles obligations \u00e0 l\u2019embauche, renouvellement des CSE, mise en \u0153uvre du passeport pr\u00e9vention\u2026, l\u2019actualit\u00e9 sociale est particuli\u00e8rement riche cette ann\u00e9e, et a de nombreuses incidences sur la gestion RH de vos clients.<\/p>\n<p style=\"text-align: justify;\">Venez d\u00e9crypter lors de cet atelier pratique les derni\u00e8res actualit\u00e9s sociales et leurs impacts sur la gestion de vos dossiers. Et identifier de nouvelles missions sociales !<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Nicolas<\/strong><br \/>\n<strong>GALLISSOT<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 3 : La facture \u00e9lectronique<\/strong><\/p>\n<p>Au 1er juillet 2024, la facturation \u00e9lectronique s\u2019imposera \u00e0 toutes les entreprises assujetties \u00e0 la TVA pour la collecte de factures et progressivement jusqu\u2019au 1er janvier 2026 pour leur \u00e9mission.<\/p>\n<p>Pour anticiper cette date, nous vous proposons un atelier d\u20191h30 o\u00f9 vous seront pr\u00e9sent\u00e9s simplement les notions majeures de la facturation \u00e9lectronique, qui est concern\u00e9 par la r\u00e9forme, quelles sont les applications et obligations du e-invoicing et du e-reporting, les grandes diff\u00e9rences entre PPF, PDP et OD pour renseigner et conseiller les entreprises<\/p>\n<p>Vous pourrez poser vos questions lors de cet atelier qui se veut interactif mais aussi tester vos connaissances \u00e0 travers un quizz.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Isabelle<\/strong><br \/>\n<strong>VISSUZAINE<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 4 : Communication, entretien avec un client<\/strong><\/p>\n<p style=\"text-align: justify;\"><b>OBJECTIF GENERAL<br \/>\n<\/b><u><\/u><u><\/u>Permettre aux collaborateurs de communiquer \u00e9fficacement pour fluidifier les \u00e9changes <u><\/u><u><\/u>et gagner en efficacit\u00e9 en prenant en compte le Je, le Tu et le Nous.<u><\/u><u><\/u><\/p>\n<p style=\"text-align: justify;\"><b>OBJECTIFS SPECIFIQUES ET OPERATIONNELS<\/b><\/p>\n<ul>\n<li style=\"text-align: justify;\">Conna\u00eetre les principes de la communication<\/li>\n<li style=\"text-align: justify;\">Reconnaitre son \u00e9motion<\/li>\n<li style=\"text-align: justify;\"><u><\/u><u><\/u>Apprendre \u00e0 identifier le message \u00e0 communiquer<\/li>\n<li style=\"text-align: justify;\"><u><\/u><u><\/u>Communiquer de fa\u00e7on constructive<u><\/u><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Ana\u00efs<\/strong><br \/>\n<strong>VERRANDO<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-overlay\" style=\"background:#f2f2f2\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>10h30 &#8211; 11h15<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>PAUSE<\/strong><\/span><\/h4>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"color: #ee8d49;\">SUR L\u2019ESPACE DES PARTENAIRES<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>11h15 &#8211; 12h15<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>PL\u00c9NI\u00c8RE<\/strong><\/span><\/h4>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"color: #ee8d49;\">LES GRANDS T\u00c9MOINS DU CHANGEMENT<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-overlay\" style=\"background:#f2f2f2\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>12h15 &#8211; 14h00<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>D\u00c9JEUNER<\/strong><\/span><\/h4>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"color: #ee8d49;\">SUR L\u2019ESPACE DES PARTENAIRES<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_middle type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>14h00 &#8211; 15h00<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>CONF\u00c9RENCE<\/strong><\/span><\/h4>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-178x180.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ-248x250.png 248w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/champ.png 640w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Eric<\/strong><br \/>\n<strong>CHAMP<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-overlay\" style=\"background:#f2f2f2\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>15h00 &#8211; 15h30<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>PAUSE<\/strong><\/span><\/h4>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"color: #ee8d49;\">SUR L\u2019ESPACE DES PARTENAIRES<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-iconbox us_custom_b1677d59 has_text_color iconpos_left style_default color_primary align_left no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-clock\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><h6><strong>15h30 &#8211; 17h00<\/strong><\/h6>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4><span style=\"color: #2f7299;\"><strong>ATELIERS<\/strong><\/span><\/h4>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-10 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-tabs layout_hor style_radio switch_click has_scrolling\" style=\"--sections-title-size:1em\"><div class=\"w-tabs-list items_2 align_center\"><div class=\"w-tabs-list-h\"><button class=\"w-tabs-item active\" aria-controls=\"content-k0c2\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">PARCOURS EXPERTS-COMPTABLES &amp; COMMISSAIRES AUX COMPTES<\/span><\/button><button class=\"w-tabs-item\" aria-controls=\"content-h44a\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">PARCOURS COLLABORATEURS &amp; \u00c9TUDIANTS<\/span><\/button><\/div><\/div><div class=\"w-tabs-sections titles-align_none icon_plus cpos_left\"><div class=\"w-tabs-section active\" id=\"k0c2\"><button class=\"w-tabs-section-header active\" aria-controls=\"content-k0c2\" aria-expanded=\"true\"><div class=\"w-tabs-section-title\">PARCOURS EXPERTS-COMPTABLES &amp; COMMISSAIRES AUX COMPTES<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1ef04fcd\" id=\"content-k0c2\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 1 : Comment inte\u0301grer la strate\u0301gie RSE dans vos cabinets ? La socie\u0301te\u0301 a\u0300 mission, une opportunite\u0301<\/strong><\/p>\n<ul>\n<li>Gen\u00e8se de la soci\u00e9t\u00e9 \u00e0 mission et rappels de quelques notions<\/li>\n<li>Dans le vif du sujet\u00a0: De l\u2019int\u00e9r\u00eat de devenir une soci\u00e9t\u00e9 \u00e0 mission\u00a0?<\/li>\n<li>L\u2019entreprise \u00e0 mission en pratique<\/li>\n<li>La soci\u00e9t\u00e9 \u00e0 mission en exemples<\/li>\n<li>Plus expert que comptable\u00a0: L\u2019expert-comptable au c\u0153ur de nouvelles missions d\u2019accompagnement de ses clients<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Christelle-OUVRARD-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Christelle<\/strong><br \/>\n<strong>OUVRARD<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 2 : Faut-il apporter sa socie\u0301te\u0301 a\u0300 une holding, avant de la vendre ?<\/strong><\/p>\n<p><strong>Cette strat\u00e9gie s\u2019est beaucoup r\u00e9pandue et offre des effets fiscaux imm\u00e9diats spectaculaires :<\/strong><\/p>\n<ul>\n<li>l\u2019imp\u00f4t de plus-value est diff\u00e9r\u00e9 pour tout ou partie, voire ne sera jamais pay\u00e9.<\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Mais le produit de la vente est d\u00e9tenu au sein d\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, ce qui est p\u00e9nalisant pour acqu\u00e9rir des actifs de jouissance (r\u00e9sidence principale, r\u00e9sidence secondaire, \u2026) et percevoir des revenus, notamment.<\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><strong><u><\/u><u><\/u>Comme toujours, la strat\u00e9gie id\u00e9ale consiste \u00e0 combiner :<\/strong><\/div>\n<ul>\n<li style=\"text-align: justify;\">Une fraction des titres est apport\u00e9e \u00e0 une holding et le solde continue \u00e0 \u00eatre d\u00e9tenu \u00e0 titre personnel.<u><\/u><u><\/u><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><strong>C\u2019est du simple bon sens, mais ne cela ne r\u00e8gle pas la question compliqu\u00e9e :<\/strong><\/div>\n<ul>\n<li style=\"text-align: justify;\">Quel doit \u00eatre le % de titres apport\u00e9 ?<u><\/u><u><\/u><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><u><\/u>\u00a0<u><\/u>Il s\u2019agit sans doute d\u2019une des \u00e9quations patrimoniale les plus complexes, tant sont nombreux les param\u00e8tres qui la fondent et les al\u00e9as qui la contrarient.<u><\/u><u><\/u><\/div>\n<div style=\"text-align: justify;\">Nous ne pourrons jamais totalement garantir la d\u00e9cision prise, sur le tr\u00e8s long terme qu\u2019elle engage.<u><\/u><u><\/u><\/div>\n<div style=\"text-align: justify;\">Mais nous devons la rationnaliser au maximum.<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Pierre-Yves-LAGARDE-1-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Pierre-Yves<\/strong><br \/>\n<strong>LAGARDE<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 3 : Facture e\u0301lectronique, intelligence artificielle, plateformes, market place, ne\u0301o banques : quelles incidences ces nouvelles technologies ont-elles sur la de\u0301marche d\u2019audit ?<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nathalie-MALICET-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Nathalie<\/strong><br \/>\n<strong>MALICET<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 4 : La facture e\u0301lectronique, une opportunite\u0301 pour vos cabinets<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-150x150.png\" class=\"attachment-us_150_150 size-us_150_150\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-150x150.png 150w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-350x350.png 350w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-600x600.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-140x140.png 140w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Jean-SAPHORES-248x250.png 248w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Jean<\/strong><br \/>\n<strong>SAPHORES<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-150x150.png\" class=\"attachment-us_150_150 size-us_150_150\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-150x150.png 150w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-350x350.png 350w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-600x600.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-140x140.png 140w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Paul-d-Ortoli2-248x250.png 248w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Paul<\/strong><br \/>\n<strong>d\u2019ORTOLI<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"h44a\"><button class=\"w-tabs-section-header\" aria-controls=\"content-h44a\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">PARCOURS COLLABORATEURS &amp; \u00c9TUDIANTS<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1ef04fcd\" id=\"content-h44a\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 1 : Actualit\u00e9 fiscale<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>TVA internationale : derni\u00e8res r\u00e9formes et impacts CA3<\/strong><\/p>\n<p style=\"text-align: justify;\">MATHEZ COMPLIANCE, sp\u00e9cialiste \u00e0 360\u00b0 de la TVA internationale, vous propose de revenir sur les derni\u00e8res actualit\u00e9 TVA concernant la loi de finance, les DEB, l\u2019autoliquidation de la TVA \u00e0 l\u2019importation et les ventes \u00e0 distance.<\/p>\n<p style=\"text-align: justify;\">Nous aborderons \u00e9galement les impacts sur la CA3 : comment d\u00e9clarer ces op\u00e9rations et comment les ventiler dans les diff\u00e9rentes cases.<\/p>\n<ol>\n<li style=\"text-align: justify;\">Loi de Finances 2023 &#8211; TVA<\/li>\n<li style=\"text-align: justify;\">Autoliquidation de TVA \u00e0 l\u2019importation : \u00e9tat des lieux 1 an apr\u00e8s la mise en place<\/li>\n<li style=\"text-align: justify;\">DEB et EMEBI<\/li>\n<li style=\"text-align: justify;\">D\u00e9claration CA3<\/li>\n<li style=\"text-align: justify;\">Ventes \u00e0 distance : retour sur la r\u00e9forme de juillet 2021<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/Nicolas-DASTA-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Nicolas<\/strong><br \/>\n<strong>d\u2019ASTA<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 2 : Actualit\u00e9 sociale<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Actualit\u00e9 sociale 2023 : quels impacts sur vos missions ?<\/strong><\/p>\n<p style=\"text-align: justify;\">R\u00e9forme des retraites et de l\u2019assurance ch\u00f4mage, partage de la valeur en entreprise, nouvelles obligations \u00e0 l\u2019embauche, renouvellement des CSE, mise en \u0153uvre du passeport pr\u00e9vention\u2026, l\u2019actualit\u00e9 sociale est particuli\u00e8rement riche cette ann\u00e9e, et a de nombreuses incidences sur la gestion RH de vos clients.<\/p>\n<p style=\"text-align: justify;\">Venez d\u00e9crypter lors de cet atelier pratique les derni\u00e8res actualit\u00e9s sociales et leurs impacts sur la gestion de vos dossiers. Et identifier de nouvelles missions sociales !<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/NICOLAS-GALLISSOT-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Nicolas<\/strong><br \/>\n<strong>GALLISSOT<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>ATELIER 3 : La facture \u00e9lectronique<\/strong><\/p>\n<p>Au 1er juillet 2024, la facturation \u00e9lectronique s\u2019imposera \u00e0 toutes les entreprises assujetties \u00e0 la TVA pour la collecte de factures et progressivement jusqu\u2019au 1er janvier 2026 pour leur \u00e9mission.<\/p>\n<p>Pour anticiper cette date, nous vous proposons un atelier d\u20191h30 o\u00f9 vous seront pr\u00e9sent\u00e9s simplement les notions majeures de la facturation \u00e9lectronique, qui est concern\u00e9 par la r\u00e9forme, quelles sont les applications et obligations du e-invoicing et du e-reporting, les grandes diff\u00e9rences entre PPF, PDP et OD pour renseigner et conseiller les entreprises<\/p>\n<p>Vous pourrez poser vos questions lors de cet atelier qui se veut interactif mais aussi tester vos connaissances \u00e0 travers un quizz.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/04\/isabelle-Vissuzaine-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Isabelle<\/strong><br \/>\n<strong>VISSUZAINE<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small with_line width_default thick_2 style_solid color_border align_center\"><div class=\"w-separator-h\"><\/div><\/div><div class=\"g-cols wpb_row us_custom_f73f4019 via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: justify;\"><strong>ATELIER 4 : Communication, entretien avec un client<\/strong><\/p>\n<p style=\"text-align: justify;\"><b>OBJECTIF GENERAL<br \/>\n<\/b><u><\/u><u><\/u>Permettre aux collaborateurs de communiquer \u00e9fficacement pour fluidifier les \u00e9changes <u><\/u><u><\/u>et gagner en efficacit\u00e9 en prenant en compte le Je, le Tu et le Nous.<u><\/u><u><\/u><\/p>\n<p style=\"text-align: justify;\"><b>OBJECTIFS SPECIFIQUES ET OPERATIONNELS<\/b><\/p>\n<ul>\n<li style=\"text-align: justify;\">Conna\u00eetre les principes de la communication<\/li>\n<li style=\"text-align: justify;\">Reconnaitre son \u00e9motion<\/li>\n<li style=\"text-align: justify;\"><u><\/u><u><\/u>Apprendre \u00e0 identifier le message \u00e0 communiquer<\/li>\n<li style=\"text-align: justify;\"><u><\/u><u><\/u>Communiquer de fa\u00e7on constructive<u><\/u><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"180\" src=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO.png\" class=\"attachment-us_180_180 size-us_180_180\" alt=\"\" srcset=\"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO.png 640w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-297x300.png 297w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-600x606.png 600w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-90x90.png 90w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-100x100.png 100w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-120x120.png 120w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-130x130.png 130w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-110x110.png 110w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-198x200.png 198w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-178x180.png 178w, https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-content\/uploads\/2023\/05\/Anais-VERRANDO-248x250.png 248w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\"><strong>Ana\u00efs<\/strong><br \/>\n<strong>VERRANDO<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"MARDImercredi8h30 \u2013 9h00 ACCUEIL SUR L&rsquo;ESPACE DES PARTENAIRES 9h00 - 10h30 ATELIERS PARCOURS EXPERTS-COMPTABLES &amp; COMMISSAIRES AUX COMPTESPARCOURS COLLABORATEURS &amp; \u00c9TUDIANTSPARCOURS EXPERTS-COMPTABLES &amp; COMMISSAIRES AUX COMPTESATELIER 1 : Comment inte\u0301grer la strate\u0301gie RSE dans vos cabinets ? La socie\u0301te\u0301 a\u0300 mission, une opportunite\u0301 Gen\u00e8se de la soci\u00e9t\u00e9 \u00e0 mission et rappels de quelques notions Dans...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-176","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/pages\/176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/comments?post=176"}],"version-history":[{"count":26,"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/pages\/176\/revisions"}],"predecessor-version":[{"id":415,"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/pages\/176\/revisions\/415"}],"wp:attachment":[{"href":"https:\/\/www.aoscongres.com\/oeccrcccongres2023\/wp-json\/wp\/v2\/media?parent=176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}