Les obligations comptables sont obligatoires pour toute entreprise quel que soit le statut juridique.
Si la tenue d’une comptabilité est obligatoire pour toute entreprise, le recours à un expert-comptable n’est pas obligatoire. D’ailleurs, aucune loi ni aucun règlement n’oblige les entreprises d’avoir un expert-comptable et ces dernières sont libres de tenir eux-mêmes leur comptabilité et effectuer leurs déclarations fiscales sans que cela nécessite l’intervention de ce spécialiste. À condition, bien entendu, qu’ils disposent de suffisamment de compétences pour accomplir cette tâche.
Même si le recours à un expert-comptable n’est pas obligatoire, il est fortement conseillé aux chefs d’entreprise, car il s’agit d’une véritable décision stratégique. En effet, l’expert comptable Tunisie comme https://www.horizons-audit.com/ demeure un partenaire privilégié de l’entreprise en raison de ses connaissances et de son expérience. C’est un conseiller de qualité qui peut être une aide à l’économie et au bon développement de l’entreprise. Il vous oriente vers les choix les plus stratégiques pour votre société. Ce qu’il faut savoir, c’est que les entreprises qui ont recours aux services d’un expert-comptable doivent signer avec ce dernier un document écrit appelé lettre de mission.
Qu’est-ce qu’une lettre de mission d’expert-comptable ?
La lettre de mission est un document juridique, qui va lier contractuellement un cabinet d’expertise comptable et son client, société ou entreprise. Quelles que soient la nature et l’importance de la mission confiée à votre l’expert-comptable, la lettre de mission est obligatoire. Elle permet à l’expert-comptable de se charger de la mission à effectuer. Cette lettre de mission contient les informations comme les modalités d’interventions et le contenu de la mission de l’expert-comptable (les parties), la prestation réalisée par l’expert-comptable (nature, étendue et limites), les conditions générales de la prestation, la nature de la mission, le montant des honoraires). En dehors de l’obligation de contenu, le contrat n’est pas soumis à une norme en ce qui concerne sa forme. Par ailleurs, en signant la lettre de mission, elle constituera, une preuve en cas de litige.
Quelles sont les missions de l’expert-comptable ?
L’expert-comptable est avant tout un expert de la comptabilité comme son nom l’indique. Il a pour mission principale de veiller au respect des obligations comptables qui se décomposent en trois missions (présentation des comptes annuels, examen limité des comptes annuels et l’audit contractuel). L’expert-comptable à une mission globale va bien au-delà de la seule tenue des comptes et de leur certification. L’expert-comptable a un champ d’intervention de très large. Il manie avec rigueur tout ce qui touche à la comptabilité, la fiscalité, le social. Ses prestations varient selon les besoins de ses clients et peuvent être très variées. L’expert-comptable peut réaliser des missions comme : les fiches de paies, la mise en place d’outils de gestion, les obligations juridiques, la déclaration d’impôts sur le revenu, l’évaluation de l’entreprise, l’optimisation fiscale, etc. Ce professionnel accompagne ses clients dans la gestion de l’entreprise. Il apporte également une réponse ponctuelle et adaptée tout au long des différentes phases de croissance de la vie de l´entreprise et leur apporte de la valeur ajoutée.
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