{"id":43231,"date":"2023-05-19T16:55:51","date_gmt":"2023-05-19T16:55:51","guid":{"rendered":"https:\/\/www.africa-press.net\/niger\/politique\/adoption-du-projet-de-decret-instituant-lordre-national-des-experts-comptables-et-des-comptables-agreges"},"modified":"2023-05-19T18:07:22","modified_gmt":"2023-05-19T18:07:22","slug":"adoption-du-projet-de-decret-instituant-lordre-national-des-experts-comptables-et-des-comptables-agreges","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/niger\/politique\/adoption-du-projet-de-decret-instituant-lordre-national-des-experts-comptables-et-des-comptables-agreges","title":{"rendered":"Adoption du projet de d\u00e9cret instituant l\u2019Ordre National des Experts Comptables et des Comptables Agr\u00e9g\u00e9s"},"content":{"rendered":"

Africa-Press – Niger. <\/strong><\/span>Le gouvernement du Niger a adopte\u0301 ce jeudi 18 mai 2023, en conseil des ministres, le Projet de de\u0301cret modifiant et comple\u0301tant la loi n\u00b0 2003-023 du 13 juin 2003, instituant l\u2019Ordre National des Experts Comptables et des Comptables agre\u0301e\u0301s.<\/p>\n

Le Niger a adopte\u0301 la loi n\u00b0 2003-023 du 13 juin 2003, instituant un Ordre National des Experts-comptables et des Comptables Agre\u0301e\u0301s, conforme\u0301ment a\u0300 la directive n\u00b0 02\/97\/CM\/UEMOA du 28 septembre 1997. Cette loi a de\u0301fini ces deux (2) cate\u0301gories de professionnels et a pre\u0301cise\u0301 leurs ro\u0302les et leurs responsabilite\u0301s ainsi que les conditions requises pour l\u2019acce\u0300s a\u0300 l\u2019une ou a\u0300 l\u2019autre des professions.<\/p>\n

L\u2019application de cette loi a mis en e\u0301vidence plusieurs incohe\u0301rences notamment l\u2019acce\u0300s a\u0300 la profession d\u2019expert-comptable pour certains professionnels. En effet, la loi n\u00b0 2003-023 du 13 juin 2003, exclut l\u2019acce\u0300s a\u0300 la profession de certains professionnels titulaires de diplo\u0302me e\u0301quivalent au Diplo\u0302me d\u2019Etudes Comptables Supe\u0301rieurs et justifiant d\u2019une expe\u0301rience ave\u0301re\u0301e.<\/p>\n

Compte tenu de ces insuffisances constate\u0301es,\u2019\u2019 il s\u2019est ave\u0301re\u0301 ne\u0301cessaire de recadrer les conditions d\u2019acce\u0300s pour certains professionnels, au regard de l\u2019e\u0301volution de la profession des Experts-comptables et des Comptables Agre\u0301e\u0301s sur le plan national, re\u0301gional (UEMOA) et communautaire (OHADA)\u2019\u2019 indique le communique\u0301 issu du conseil des ministres.<\/p>\n

Par ailleurs, le pre\u0301sent projet de de\u0301cret consacre l\u2019extension du domaine de la profession d\u2019expert-comptable en inte\u0301grant les missions d\u2019audit et de commissariat aux comptes notamment.<\/p>\n

En outre, il prend en compte les conditions d\u2019exercice de stage d\u2019expertise comptable.<\/p>\n

Le pre\u0301sent projet de de\u0301cret modificatif est pris conforme\u0301ment a\u0300 l\u2019article 103 de la Constitution, apre\u0300s avis de la Cour Constitutionnelle.<\/p>\n

Pour plus d’informations et d’analyses sur la Niger<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Niger. Le gouvernement du Niger a adopte\u0301 ce jeudi 18 mai 2023, en conseil des ministres, le Projet de de\u0301cret modifiant et comple\u0301tant la loi n\u00b0 2003-023 du 13 juin 2003, instituant l\u2019Ordre National des Experts Comptables et des Comptables agre\u0301e\u0301s. Le Niger a adopte\u0301 la loi n\u00b0 2003-023 du 13 juin 2003, […]<\/p>\n","protected":false},"author":82,"featured_media":43230,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,20,10],"tags":[55,60,29],"class_list":["post-43231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-politique","category-top-nouvelles","category-toutes-les-actualites","tag-africa-press","tag-africa-press-niger","tag-niger"],"yoast_head":"\nAdoption du projet de d\u00e9cret instituant l\u2019Ordre National des Experts Comptables et des Comptables Agr\u00e9g\u00e9s - niger<\/title>\n<meta name=\"description\" content=\"Le gouvernement du Niger a adopte\u0301 ce jeudi 18 mai 2023, en conseil des ministres, le Projet de de\u0301cret modifiant et com ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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