{"id":13280,"date":"2025-08-09T07:21:27","date_gmt":"2025-08-09T07:21:27","guid":{"rendered":"https:\/\/www.e-works.fr\/blog\/?p=13280"},"modified":"2025-08-09T07:21:29","modified_gmt":"2025-08-09T07:21:29","slug":"changer-dexpert-comptable-quand-pourquoi-et-comment","status":"publish","type":"post","link":"https:\/\/www.e-works.fr\/blog\/changer-dexpert-comptable-quand-pourquoi-et-comment\/","title":{"rendered":"Changer d\u2019expert-comptable : quand, pourquoi et comment ?"},"content":{"rendered":"\n<p>Confier sa comptabilit\u00e9 \u00e0 un professionnel engage la stabilit\u00e9 et la sant\u00e9 financi\u00e8re d\u2019une entreprise. Pourtant, de nombreux dirigeants continuent \u00e0 collaborer avec un cabinet qui ne r\u00e9pond plus \u00e0 leurs besoins, par manque de temps ou par crainte des complications. <strong>Changer d\u2019expert-comptable est pourtant une d\u00e9marche encadr\u00e9e, accessible et parfois salutaire.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00c0 quel moment envisager un changement d\u2019expert-comptable ?<\/strong><\/h2>\n\n\n\n<p>Plusieurs signaux doivent alerter un chef d\u2019entreprise sur l\u2019opportunit\u00e9 de chercher un nouveau cabinet. Le changement peut se justifier <strong>\u00e0 n\u2019importe quelle p\u00e9riode de l\u2019ann\u00e9e<\/strong>, \u00e0 condition de respecter les conditions contractuelles.<\/p>\n\n\n\n<p><strong>Voici les situations les plus fr\u00e9quentes :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le cabinet actuel <strong>commet des erreurs r\u00e9p\u00e9t\u00e9es<\/strong> dans les d\u00e9clarations ou retards dans les d\u00e9p\u00f4ts<\/li>\n\n\n\n<li>Le suivi est <strong>inexistant ou trop impersonnel<\/strong><\/li>\n\n\n\n<li>L\u2019expert-comptable <strong>ne comprend pas l\u2019activit\u00e9 ou les enjeux sp\u00e9cifiques de l\u2019entreprise<\/strong><\/li>\n\n\n\n<li>Les outils num\u00e9riques propos\u00e9s sont obsol\u00e8tes, ou le cabinet refuse de se digitaliser<\/li>\n\n\n\n<li>La facturation est peu claire, <strong>mal proportionn\u00e9e par rapport au service r\u00e9ellement rendu<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udd0e Selon une \u00e9tude men\u00e9e par Le Monde du Chiffre, <strong>un tiers des dirigeants de TPE-PME disent ne pas \u00eatre pleinement satisfaits<\/strong> de leur cabinet actuel, notamment en raison d\u2019un manque de proactivit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Raisons fr\u00e9quentes du changement de cabinet comptable<\/strong><\/h2>\n\n\n\n<p><strong>Changer d\u2019expert-comptable n\u2019est pas un caprice.<\/strong> C\u2019est souvent <strong>le r\u00e9sultat d\u2019un d\u00e9salignement profond entre les besoins de l\u2019entreprise et le service re\u00e7u.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les principales raisons \u00e9voqu\u00e9es par les dirigeants :<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Manque de conseil<\/strong> ou d\u2019anticipation sur la fiscalit\u00e9, la gestion de tr\u00e9sorerie, les aides disponibles<\/li>\n\n\n\n<li><strong>Communication difficile<\/strong> : lenteurs de r\u00e9ponse, absence de dialogue ou jargon incompr\u00e9hensible<\/li>\n\n\n\n<li><strong>M\u00e9connaissance du secteur d\u2019activit\u00e9<\/strong>, notamment pour les entreprises tech, e-commerce ou lib\u00e9rales<\/li>\n\n\n\n<li><strong>Co\u00fbts injustifi\u00e9s<\/strong>, parfois doubl\u00e9s par des prestations optionnelles non n\u00e9cessaires<\/li>\n\n\n\n<li><strong>Envie de proximit\u00e9<\/strong> : besoin d\u2019un cabinet local ou au contraire, volont\u00e9 de passer \u00e0 un cabinet 100% en ligne<\/li>\n<\/ul>\n\n\n\n<p>\ud83c\udfaf Aujourd\u2019hui, de plus en plus d\u2019entreprises cherchent un expert-comptable <strong>capable d\u2019accompagner au-del\u00e0 du d\u00e9claratif<\/strong> : tableau de bord, pr\u00e9visionnel, indicateurs financiers mensuels&#8230;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00c9tapes \u00e0 suivre pour changer d\u2019expert-comptable sans blocage<\/strong><\/h2>\n\n\n\n<p>Changer d\u2019expert-comptable est un <strong>processus encadr\u00e9 par le Code de d\u00e9ontologie de la profession<\/strong>, qui pr\u00e9voit des r\u00e8gles strictes pour garantir la continuit\u00e9 des obligations fiscales, sociales et comptables.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c9tape 1 : relire la lettre de mission actuelle<\/h3>\n\n\n\n<p>Le contrat entre un expert-comptable et son client prend la forme d\u2019une <strong>lettre de mission<\/strong>, g\u00e9n\u00e9ralement d\u2019une dur\u00e9e d\u2019un an avec tacite reconduction. Elle mentionne :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les modalit\u00e9s de r\u00e9siliation (pr\u00e9avis, date limite\u2026)<\/li>\n\n\n\n<li>les obligations r\u00e9ciproques<\/li>\n\n\n\n<li>le p\u00e9rim\u00e8tre exact de la mission<\/li>\n<\/ul>\n\n\n\n<p>Il est donc <strong>important de respecter le pr\u00e9avis<\/strong>, g\u00e9n\u00e9ralement fix\u00e9 \u00e0 <strong>3 mois avant l\u2019\u00e9ch\u00e9ance annuelle<\/strong>. Une r\u00e9siliation anticip\u00e9e est possible, mais <strong>rarement sans frais<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c9tape 2 : informer l\u2019ancien expert-comptable<\/h3>\n\n\n\n<p>Une fois le nouveau cabinet trouv\u00e9, le client doit <strong>le mandater pour qu\u2019il contacte l\u2019ancien<\/strong> dans le cadre de la proc\u00e9dure dite de \u00ab\u00a0lettre de reprise\u00a0\u00bb. C\u2019est <strong>le nouveau cabinet qui se charge des \u00e9changes techniques<\/strong>, du transfert des pi\u00e8ces et des acc\u00e8s logiciels.<\/p>\n\n\n\n<p>\ud83d\udee1 Le Conseil Sup\u00e9rieur de l\u2019Ordre interdit \u00e0 un expert-comptable de bloquer la reprise d\u2019un dossier, sauf cas exceptionnel (factures impay\u00e9es, par exemple).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c9tape 3 : assurer le transfert sans perte d\u2019informations<\/h3>\n\n\n\n<p>Le nouveau cabinet doit r\u00e9cup\u00e9rer :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les derniers bilans et liasses fiscales<\/li>\n\n\n\n<li>les documents juridiques li\u00e9s \u00e0 la structure (statuts, Kbis\u2026)<\/li>\n\n\n\n<li>les d\u00e9clarations sociales et fiscales en cours<\/li>\n\n\n\n<li>les identifiants de t\u00e9l\u00e9transmission<\/li>\n<\/ul>\n\n\n\n<p>Un bon expert-comptable <strong>pr\u00e9voit une phase de transition et d\u2019audit du dossier<\/strong> pour \u00e9viter toute erreur ou retard, notamment en cas de changement en cours d\u2019exercice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quel est le meilleur moment de l\u2019ann\u00e9e pour changer ?<\/strong><\/h2>\n\n\n\n<p>Le moment id\u00e9al pour changer de cabinet se situe :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>juste apr\u00e8s la cl\u00f4ture de l\u2019exercice comptable<\/strong>, une fois le bilan valid\u00e9<\/li>\n\n\n\n<li><strong>avant la fin de l\u2019ann\u00e9e fiscale<\/strong>, si le cabinet ne fournit pas le niveau de service attendu<\/li>\n\n\n\n<li>ou <strong>au moment du renouvellement de la lettre de mission<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Mais <strong>il est aussi possible de changer en milieu d\u2019exercice<\/strong>, tant que la nouvelle \u00e9quipe peut rattraper les \u00e9l\u00e9ments manquants. Dans les faits, <strong>pr\u00e8s de 40 % des changements ont lieu entre avril et juillet<\/strong>, apr\u00e8s la saison fiscale.<\/p>\n\n\n\n<p>A LIRE AUSSI <a href=\"https:\/\/www.e-works.fr\/blog\/les-differences-entre-un-notaire-liberal-et-un-notaire-salarie\/\">Les diff\u00e9rences entre un notaire lib\u00e9ral et un notaire salari\u00e9\u00a0<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Le changement d\u2019expert-comptable est-il risqu\u00e9 ?<\/strong><\/h2>\n\n\n\n<p>Non, tant que le processus est bien cadr\u00e9 et que l\u2019entreprise reste \u00e0 jour dans ses obligations. Le seul risque est de <strong>perdre en visibilit\u00e9 pendant la phase de transition<\/strong>, d\u2019o\u00f9 l\u2019int\u00e9r\u00eat de :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pr\u00e9parer le changement en amont<\/li>\n\n\n\n<li><strong>ne pas changer \u00e0 la veille d\u2019un d\u00e9p\u00f4t URSSAF ou TVA<\/strong><\/li>\n\n\n\n<li>opter pour un cabinet r\u00e9actif, avec une vraie m\u00e9thodologie de reprise de dossier.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Confier sa comptabilit\u00e9 \u00e0 un professionnel engage la stabilit\u00e9 et la sant\u00e9 financi\u00e8re d\u2019une entreprise. Pourtant, de nombreux dirigeants continuent \u00e0 collaborer avec un cabinet<\/p>\n","protected":false},"author":17,"featured_media":13281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63],"tags":[],"class_list":["post-13280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changer d\u2019expert-comptable : quand, pourquoi et comment ?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e-works.fr\/blog\/changer-dexpert-comptable-quand-pourquoi-et-comment\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changer d\u2019expert-comptable : quand, pourquoi et comment ?\" \/>\n<meta property=\"og:description\" content=\"Confier sa comptabilit\u00e9 \u00e0 un professionnel engage la stabilit\u00e9 et la sant\u00e9 financi\u00e8re d\u2019une entreprise. 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