{"id":4991,"date":"2015-11-24T12:26:16","date_gmt":"2015-11-24T11:26:16","guid":{"rendered":"https:\/\/www.legalife.fr\/blog\/?p=4991"},"modified":"2016-12-20T18:51:56","modified_gmt":"2016-12-20T17:51:56","slug":"obligations-comptables-et-financieres-des-associations","status":"publish","type":"post","link":"https:\/\/www.legalife.fr\/guides-juridiques\/obligations-comptables-et-financieres-des-associations\/","title":{"rendered":"Les obligations comptables et financi\u00e8res des associations"},"content":{"rendered":"<p class=\"row baseline--default\" style=\"text-align: justify;\">La <a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=LEGITEXT000006069570\" target=\"_blank\">loi du 1er juillet 1901<\/a> n\u2019impose pas aux associations de tenir une comptabilit\u00e9. Ceci s\u2019av\u00e8re pourtant souvent plus que n\u00e9cessaire pour g\u00e9rer et ma\u00eetriser l\u2019activit\u00e9 de l\u2019association.\u00a0Par ailleurs, de plus en plus d\u2019associations sont soumises \u00e0 des obligations comptables, soit du fait de la loi, soit par la volont\u00e9 d\u2019une personne publique ou tout simplement parce qu\u2019elles s\u2019y obligent volontairement dans leurs statuts. Nous avons fait le point sur le r\u00e9gime de ces\u00a0obligations comptables et financi\u00e8res des associations.<\/p>\n<div class=\"cms row-action\">\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Table des mati&egrave;res<\/p><ul class=\"toc_list\"><li><a href=\"#Quelles_associations_sont_concernees\"><span class=\"toc_number toc_depth_1\">1<\/span> Quelles associations sont concern\u00e9es ?<\/a><\/li><li><a href=\"#En_quoi_consistent_les_obligations_comptables_et_financieres_des_associations\"><span class=\"toc_number toc_depth_1\">2<\/span> En quoi consistent les obligations comptables et financi\u00e8res des associations ?<\/a><\/li><li><a href=\"#Que_se_passe-t-il_une_fois_ces_documents_comptables_rediges_et_publies\"><span class=\"toc_number toc_depth_1\">3<\/span> Que se passe-t-il une fois ces documents comptables r\u00e9dig\u00e9s et publi\u00e9s ?<\/a><\/li><\/ul><\/div>\n<h2 style=\"text-align: justify;\"><span id=\"Quelles_associations_sont_concernees\">Quelles associations sont concern\u00e9es ?<\/span><\/h2>\n<p class=\"row baseline--default\" style=\"text-align: justify;\">Ainsi, de fa\u00e7on non exhaustive, sont soumises \u00e0 des obligations comptables variables les associations suivantes :<\/p>\n<ul class=\"classic-list row\" style=\"text-align: justify;\">\n<li class=\"row baseline--default\">Celles b\u00e9n\u00e9ficiant d\u2019une subvention publique,<\/li>\n<li class=\"row baseline--default\">Celles exer\u00e7ant une activit\u00e9 \u00e9conomique ou soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s,<\/li>\n<li class=\"row baseline--default\">Les associations agr\u00e9\u00e9es par une personne publique,<\/li>\n<li class=\"row baseline--default\">Celles reconnues d\u2019utilit\u00e9 publique,<\/li>\n<li class=\"row baseline--default\">Les associations sportives,<\/li>\n<li class=\"row baseline--default\">Les associations cultuelles.<\/li>\n<\/ul>\n<p class=\"row baseline--default\" style=\"text-align: justify;\">Le code de commerce impose \u00e9galement aux associations d\u00e9passant certains seuils (nombre de salari\u00e9s, chiffre d\u2019affaire, montant du bilan) de tenir une comptabilit\u00e9 avec remise annuelle d\u2019un compte de r\u00e9sultat et d\u2019un bilan.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"En_quoi_consistent_les_obligations_comptables_et_financieres_des_associations\">En quoi consistent les obligations comptables et financi\u00e8res des associations ?<\/span><\/h2>\n<p class=\"row baseline--default\" style=\"text-align: justify;\">Les imp\u00e9ratifs varient en fonction de nombreux crit\u00e8res (taille, emploi de salari\u00e9s, pr\u00e9sence de subventions ou d\u2019autres liens avec une personne publique\u2026).<\/p>\n<p style=\"text-align: justify;\">Le plus souvent, il s\u2019agit pour ces associations de produire \u00e0 la cl\u00f4ture de chaque exercice un compte de r\u00e9sultat, un bilan et une annexe.<\/p>\n<p style=\"text-align: justify;\">Certaines d\u2019entre elles doivent \u00e9galement nommer un commissaire aux comptes. Elles doivent alors rendre son rapport public. Il peut aussi s\u2019agir de justifier et de prouver les d\u00e9penses effectu\u00e9es gr\u00e2ce \u00e0 des subventions ou encore de publier des \u00e9l\u00e9ments relatifs \u00e0 la communication financi\u00e8re. Toutefois, ces obligations peuvent \u00eatre sp\u00e9cifi\u00e9es pour chaque type d\u2019associations. Il faut donc veiller \u00e0 se renseigner sur l\u2019ensemble des exigences \u00e0 remplir.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"Que_se_passe-t-il_une_fois_ces_documents_comptables_rediges_et_publies\">Que se passe-t-il une fois ces documents comptables r\u00e9dig\u00e9s et publi\u00e9s ?<\/span><\/h2>\n<p class=\"row baseline--default\" style=\"text-align: justify;\">G\u00e9n\u00e9ralement, les associations doivent faire approuver leurs comptes par l\u2019organe comp\u00e9tent. Ce dernier est d\u00e9sign\u00e9 par les statuts ou \u00e0 d\u00e9faut par le r\u00e8glement int\u00e9rieur. Il s\u2019agit dans la majorit\u00e9 des cas de l\u2019assembl\u00e9e g\u00e9n\u00e9rale.<\/p>\n<p style=\"text-align: justify;\">Pour certaines associations, telles que les f\u00e9d\u00e9rations sportives, les associations de chasse ou encore les associations reconnues d\u2019utilit\u00e9 publique par exemple, la loi impose que les comptes soient approuv\u00e9s par l\u2019assembl\u00e9e g\u00e9n\u00e9rale.<\/p>\n<p style=\"text-align: justify;\">L\u2019approbation a le plus souvent lieu dans les six mois suivant la cl\u00f4ture de l\u2019exercice mais des d\u00e9lais diff\u00e9rents peuvent parfois \u00eatre pr\u00e9vus par les\u00a0<a href=\"https:\/\/www.legalife.fr\/document\/statuts-dune-association\">statuts de l&#8217;association<\/a>.<\/p>\n<p style=\"text-align: justify;\">Enfin, certaines associations sont tenues de communiquer annuellement leurs documents comptables \u00e0 des autorit\u00e9s publiques. Il peut s&#8217;agir du\u00a0pr\u00e9fet ou encore de la personne publique ayant apport\u00e9 une subvention.<\/p>\n<div class=\"grid\" style=\"text-align: justify;\">\n<dl class=\"col-left span6\">\n<dt class=\"title--small\"><span style=\"text-decoration: underline;\"><strong>Documents li\u00e9s<\/strong><\/span><\/dt>\n<dd><a class=\"link link--doc\" title=\"Accord de confidentialit\u00e9\" href=\"https:\/\/www.legalife.fr\/modele\/accord-de-confidentialite\">Accord de confidentialit\u00e9<\/a><\/dd>\n<\/dl>\n<dl class=\"col-left span6\">\n<dt class=\"title--small\"><span style=\"text-decoration: underline;\"><strong>Articles li\u00e9s<\/strong><\/span><\/dt>\n<dd><a class=\"link link--doc\" title=\"G\u00e9n\u00e9ralit\u00e9s sur les associations\" href=\"https:\/\/www.legalife.fr\/guides-juridiques\/generalites-sur-les-associations\">G\u00e9n\u00e9ralit\u00e9s sur les associations<\/a><\/dd>\n<\/dl>\n<\/div>\n<\/div>\n\n<div class=\"kk-star-ratings\n     kksr-valign-bottom     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;4991&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;7&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.9&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;4.9\\\/5 - (7 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;width&quot;:&quot;139.6&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 139.6px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            4.9\/5 - (7 votes)    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La loi du 1er juillet 1901 n\u2019impose pas aux associations de tenir une comptabilit\u00e9. Ceci s\u2019av\u00e8re pourtant souvent plus que n\u00e9cessaire pour g\u00e9rer et ma\u00eetriser l\u2019activit\u00e9 de l\u2019association.\u00a0Par ailleurs, de plus en plus d\u2019associations sont soumises \u00e0 des obligations comptables, soit du fait de la loi, soit par la volont\u00e9 d\u2019une personne publique ou tout [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[403],"tags":[140,358,357,359],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les obligations comptables et financi\u00e8res des associations - LegaLife<\/title>\n<meta name=\"description\" content=\"De plus en plus d\u2019associations sont soumises \u00e0 un r\u00e9gime d&#039;obligations. 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