{"id":1011,"date":"2020-06-15T10:24:34","date_gmt":"2020-06-15T08:24:34","guid":{"rendered":"http:\/\/ecf-formations.fr\/?post_type=product&#038;p=1011"},"modified":"2025-12-07T17:47:15","modified_gmt":"2025-12-07T16:47:15","slug":"lannexe-aux-comptes-annuels-et-le-rapport-de-gestion-dernieres-evolutions-et-audit","status":"publish","type":"product","link":"https:\/\/ecf-formations.fr\/index.php\/produit\/lannexe-aux-comptes-annuels-et-le-rapport-de-gestion-dernieres-evolutions-et-audit\/","title":{"rendered":"L&rsquo;annexe aux comptes annuels et le rapport de gestion &#8211; Derni\u00e8res \u00e9volutions et audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"1011\" class=\"elementor elementor-1011\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68cdbccd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68cdbccd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-535d4dd4\" data-id=\"535d4dd4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d356acc elementor-widget elementor-widget-heading\" data-id=\"4d356acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L&rsquo;annexe aux comptes annuels et le rapport de gestion &#8211; Derni\u00e8res \u00e9volutions et audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c91b5b3 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1c91b5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#inscription\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je m'inscris<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-324e97d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"324e97d3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-a04f072\" data-id=\"a04f072\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe98c6f elementor-widget elementor-widget-heading\" data-id=\"fe98c6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dur\u00e9e de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7530305 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7530305\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b380e67 elementor-widget elementor-widget-text-editor\" data-id=\"b380e67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle : 03h00<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d5ab1ef\" data-id=\"d5ab1ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1385872 elementor-widget elementor-widget-heading\" data-id=\"1385872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Animateur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53f94f2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"53f94f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17a07aa elementor-widget elementor-widget-text-editor\" data-id=\"17a07aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Violetta JULIAN<\/strong><\/p><p>Expert comptable\u00a0<\/p><p>Commissaire aux comptes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1c4c8937\" data-id=\"1c4c8937\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f9fede3 elementor-widget elementor-widget-heading\" data-id=\"4f9fede3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf392a8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1cf392a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53955e4a elementor-widget elementor-widget-text-editor\" data-id=\"53955e4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: var( --e-global-color-aed4eea ); font-size: 1em;\">Commissaires aux comptes<\/span><\/p><p>Experts-comptables<\/p><p>Collaborateurs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4061f6f\" data-id=\"4061f6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e044705 elementor-widget elementor-widget-heading\" data-id=\"e044705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Format<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8b0943 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b8b0943\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f76dc15 elementor-widget elementor-widget-text-editor\" data-id=\"f76dc15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71858f1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71858f1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e913bb5\" data-id=\"3e913bb5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-680b7302 elementor-widget elementor-widget-spacer\" data-id=\"680b7302\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66df08eb elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66df08eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-709f87a9\" data-id=\"709f87a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53d02f9d elementor-widget elementor-widget-heading\" data-id=\"53d02f9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objectifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6baefe2a elementor-widget elementor-widget-text-editor\" data-id=\"6baefe2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Savoir recenser les informations devant figurer dans l\u2019annexe et le rapport de gestion<\/li><\/ul><div>\u00a0<\/div><ul><li>Savoir mettre en \u0153uvre une d\u00e9marche efficace pour auditer les informations obligatoires et pertinentes de l\u2019annexe aux comptes annuels et du rapport de gestion<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-319e54e\" data-id=\"319e54e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70ee4e8 elementor-widget elementor-widget-heading\" data-id=\"70ee4e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Contexte et probl\u00e9matiques<\/b> li\u00e9s \u00e0 la formation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a156a6d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7a156a6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><p>Suite aux plusieurs textes, et notamment :<\/p><ul><li>\u00e0 l\u2019ordonnance et le d\u00e9cret du 23\u00a0juillet 2015 transposant la directive comptable de 2013<\/li><li>aux r\u00e8glements de l\u2019ANC n\u00b02015-06, 2016-07, 2018-01,<\/li><li>\u00e0 la loi PACTE qui simplifie les obligations comptables.<\/li><\/ul><div>\u00a0<\/div><p>Dans le cadre de la crise sanitaire li\u00e9e \u00e0 la COVID 19, de la guerre en Ukraine et de l\u2019inflation, les commissaires aux comptes sont amen\u00e9s \u00e0 s\u2019interroger sur la forme et le contenu de l\u2019annexe et du rapport de gestion.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-203c2fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"203c2fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e7a9eef\" data-id=\"e7a9eef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff3f852 elementor-widget elementor-widget-image\" data-id=\"ff3f852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"381\" height=\"379\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2021\/02\/Capture-3-1.png\" class=\"attachment-large size-large wp-image-9530\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ee21dc5\" data-id=\"ee21dc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77df2b0 elementor-widget elementor-widget-heading\" data-id=\"77df2b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">en 2024 : <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81a7468 elementor-widget elementor-widget-progress\" data-id=\"81a7468\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-81a7468\">\n\t\t\t\tLes participants recommandent la formation \u00e0\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-81a7468\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"99\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"99\">\n\t\t\t\t<span class=\"elementor-progress-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">99%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01bea8e elementor-widget elementor-widget-progress\" data-id=\"01bea8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-01bea8e\">\n\t\t\t\tLa formation r\u00e9pond \u00e0 mes attentes\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-01bea8e\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"100\" aria-valuetext=\"100% (Les participants sont d&#039;accord avec cette affirmation \u00e0 )\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"100\">\n\t\t\t\t<span class=\"elementor-progress-text\">Les participants sont d'accord avec cette affirmation \u00e0 <\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">100%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6291ac7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6291ac7b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-790c2a88\" data-id=\"790c2a88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42eafa9 elementor-widget elementor-widget-spacer\" data-id=\"42eafa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e8a8446 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e8a8446\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cf69882\" data-id=\"7cf69882\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a8885aa elementor-widget elementor-widget-heading\" data-id=\"1a8885aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>programme <\/b> de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-162fe2a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"162fe2a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4bf80e3c\" data-id=\"4bf80e3c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44a706d6 elementor-widget elementor-widget-text-editor\" data-id=\"44a706d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Partie &nbsp;I &#8211; Annexe des comptes annuels<\/strong><\/p>\n<p><strong>Rappels&nbsp;:<\/strong><\/p>\n<ul>\n<li>Textes applicables<\/li>\n<li>Objectifs de l\u2019annexe<\/li>\n<li>Obligations en mati\u00e8re de l\u2019\u00e9tablissement de l\u2019annexe<\/li>\n<li>Structure de l\u2019annexe<\/li>\n<li>Informations \u00ab&nbsp;sensibles&nbsp;\u00bb<\/li>\n<\/ul>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong>Comment auditer efficacement l\u2019annexe des comptes sociaux&nbsp;:<\/strong><\/p>\n<ul>\n<li>Diligences du commissaire aux comptes<\/li>\n<li>Impact sur le rapport sur les comptes annuels<\/li>\n<\/ul>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong>Partie II \u2013 Rapport de gestion<\/strong><\/p>\n<p><strong>Rappels&nbsp;:<\/strong><\/p>\n<ul>\n<li>D\u00e9finition et objectifs du rapport de gestion<\/li>\n<li>Soci\u00e9t\u00e9s concern\u00e9es<\/li>\n<li>Modalit\u00e9s d\u2019\u00e9tablissement et de communication<\/li>\n<li>Sanctions<\/li>\n<\/ul>\n<p><strong>Contenu du rapport de gestion&nbsp;:<\/strong><\/p>\n<ul>\n<li>Pr\u00e9sentation du rapport<\/li>\n<li>Focus sur certaines informations<\/li>\n<\/ul><div><br><\/div>\n<p><strong>Rapport sur le gouvernement d\u2019entreprise des soci\u00e9t\u00e9s non cot\u00e9es<\/strong><\/p>\n<ul>\n<li><strong>Obligation d\u2019\u00e9tablissement<\/strong><\/li>\n<li><strong>Focus sur certaines informations<\/strong><\/li>\n<\/ul><div><b><br><\/b><\/div>\n<p><strong>Comment auditer efficacement le rapport de gestion&nbsp;:<\/strong><\/p>\n<ul>\n<li>Diligences du commissaire aux comptes<\/li>\n<li>Impact sur le rapport sur les comptes<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff0492 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff0492\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58e6b3ea\" data-id=\"58e6b3ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d01596e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3d01596e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dfba5ca elementor-widget elementor-widget-heading\" data-id=\"2dfba5ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjIyMzQ5IiwidG9nZ2xlIjpmYWxzZX0%3D\">Informations compl\u00e9mentaires<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b8b117b elementor-section-content-top elementor-reverse-mobile elementor-reverse-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b8b117b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-25f607de\" data-id=\"25f607de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a169467 elementor-widget elementor-widget-heading\" data-id=\"6a169467\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INSCRIPTIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-205317b1 elementor-add-to-cart--align-center elementor-widget elementor-widget-woocommerce-product-add-to-cart\" data-id=\"205317b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"woocommerce-product-add-to-cart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-add-to-cart elementor-product-variable\">\n\t\t\t\n<form class=\"variations_form cart\" action=\"https:\/\/ecf-formations.fr\/index.php\/produit\/lannexe-aux-comptes-annuels-et-le-rapport-de-gestion-dernieres-evolutions-et-audit\/\" method=\"post\" enctype='multipart\/form-data' data-product_id=\"1011\" data-product_variations=\"[{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;adherents-ecf-dont-anecs-cjec-demi-journee-classe-virtuelle&quot;,&quot;attribute_date&quot;:&quot;15\\\/12\\\/2025 (9h30-12h30) - Classe virtuelle - Violetta JULIAN&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:204,&quot;display_regular_price&quot;:204,&quot;image&quot;:{&quot;title&quot;:&quot;logo-site.png&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;alt&quot;:&quot;logo-site.png&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 1627px) 100vw, 1627px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;full_src_w&quot;:1627,&quot;full_src_h&quot;:1045,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:64,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;thumb_src_w&quot;:1627,&quot;thumb_src_h&quot;:1045,&quot;src_w&quot;:1627,&quot;src_h&quot;:1045},&quot;image_id&quot;:467,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;204.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;L&#039;annexe aux comptes annuels et le rapport de gestion - Derni\\u00e8res \\u00e9volutions et audit&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:28625,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;},{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;non-adherents-ecf-demi-journee-classe-virtuelle&quot;,&quot;attribute_date&quot;:&quot;15\\\/12\\\/2025 (9h30-12h30) - Classe virtuelle - Violetta JULIAN&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:336,&quot;display_regular_price&quot;:336,&quot;image&quot;:{&quot;title&quot;:&quot;logo-site.png&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;alt&quot;:&quot;logo-site.png&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 1627px) 100vw, 1627px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;full_src_w&quot;:1627,&quot;full_src_h&quot;:1045,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:64,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;thumb_src_w&quot;:1627,&quot;thumb_src_h&quot;:1045,&quot;src_w&quot;:1627,&quot;src_h&quot;:1045},&quot;image_id&quot;:467,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;336.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;L&#039;annexe aux comptes annuels et le rapport de gestion - Derni\\u00e8res \\u00e9volutions et audit&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:28627,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;}]\">\n\t\n\t\t\t<table class=\"variations\" cellspacing=\"0\" role=\"presentation\">\n\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"pa_formule\">FORMULE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"pa_formule\" class=\"\" name=\"attribute_pa_formule\" data-attribute_name=\"attribute_pa_formule\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"adherents-ecf-dont-anecs-cjec-demi-journee-classe-virtuelle\" >Adh\u00e9rents ECF (dont ANECS\/CJEC) - demi-journ\u00e9e Classe virtuelle<\/option><option value=\"non-adherents-ecf-demi-journee-classe-virtuelle\" >Non-adh\u00e9rents ECF - demi-journ\u00e9e Classe virtuelle<\/option><\/select>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"date\">DATE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"date\" class=\"\" name=\"attribute_date\" data-attribute_name=\"attribute_date\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"15\/12\/2025 (9h30-12h30) - Classe virtuelle - Violetta JULIAN\" >15\/12\/2025 (9h30-12h30) - Classe virtuelle - Violetta JULIAN<\/option><\/select><a class=\"reset_variations\" href=\"#\" aria-label=\"Effacer les options\">Effacer<\/a>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t<div class=\"reset_variations_alert screen-reader-text\" role=\"alert\" aria-live=\"polite\" aria-relevant=\"all\"><\/div>\n\t\t\n\t\t<div class=\"single_variation_wrap\">\n\t\t\t<div class=\"woocommerce-variation single_variation\" role=\"alert\" aria-relevant=\"additions\"><\/div><div class=\"woocommerce-variation-add-to-cart variations_button\">\n\t\n\t<div class=\"quantity\">\n\t\t<label class=\"screen-reader-text\" for=\"quantity_69e619639af53\">quantit\u00e9 de L&#039;annexe aux comptes annuels et le rapport de gestion - Derni\u00e8res \u00e9volutions et audit<\/label>\n\t<input\n\t\ttype=\"hidden\"\n\t\t\t\tid=\"quantity_69e619639af53\"\n\t\tclass=\"input-text qty text\"\n\t\tname=\"quantity\"\n\t\tvalue=\"1\"\n\t\taria-label=\"Quantit\u00e9 de produits\"\n\t\t\t\tmin=\"1\"\n\t\t\t\t\tmax=\"1\"\n\t\t\t\t\t\t\tstep=\"1\"\n\t\t\tplaceholder=\"\"\n\t\t\tinputmode=\"numeric\"\n\t\t\tautocomplete=\"off\"\n\t\t\t\/>\n\t<\/div>\n\n\t<button type=\"submit\" class=\"single_add_to_cart_button button alt\">Ajouter au panier<\/button>\n\n\t\n\t<input type=\"hidden\" name=\"add-to-cart\" value=\"1011\" \/>\n\t<input type=\"hidden\" name=\"product_id\" value=\"1011\" \/>\n\t<input type=\"hidden\" name=\"variation_id\" class=\"variation_id\" value=\"0\" \/>\n<\/div>\n\t\t<\/div>\n\t\n\t<\/form>\n\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-190a0ec\" data-id=\"190a0ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c8e2ea elementor-widget elementor-widget-heading\" data-id=\"7c8e2ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>TARIFS CLASSE VIRTUELLE<\/b>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8bdf5b elementor-widget elementor-widget-price-list\" data-id=\"b8bdf5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<ul class=\"elementor-price-list\">\n\n\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tNon adh\u00e9rent\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">336\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tAdh\u00e9rent ANECS\/CJEC\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">204\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-348122ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"348122ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27521624\" data-id=\"27521624\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49277133 elementor-widget elementor-widget-spacer\" data-id=\"49277133\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d197fc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d197fc4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-a96a868\" data-id=\"a96a868\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bebc83a elementor-widget elementor-widget-image\" data-id=\"bebc83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2020\/05\/logo-formations_blanc-2.png\" title=\"logo-formations_blanc-2\" alt=\"logo-formations_blanc-2\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa927b8 elementor-tablet-align-start elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4fa927b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">01 47 42 08 60<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> formations@e-c-f.fr<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">51, rue d'Amsterdam - Paris 75008<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4ce894a9\" data-id=\"4ce894a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77fff6ef elementor-widget elementor-widget-heading\" data-id=\"77fff6ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FORMATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-157ea372 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"157ea372\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/formations\/toutes-les-formations\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Toutes les formations<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-735d86d8\" data-id=\"735d86d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1da66593 elementor-widget elementor-widget-heading\" data-id=\"1da66593\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">TARIFICATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9012c4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7c9012c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/adhesion\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Adh\u00e9sions<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-25da3670\" data-id=\"25da3670\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78ba82d0 elementor-widget elementor-widget-heading\" data-id=\"78ba82d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/mentions-legales\/\">MENTIONS L\u00e9GALES<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45e92f9e elementor-widget elementor-widget-heading\" data-id=\"45e92f9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/conditions-generales-de-vente-ecf-formations\/\">cgv<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Je m&rsquo;inscris Dur\u00e9e de la formation Classe virtuelle : 03h00 Pr\u00e9sentiel : 07h00 Animateur Violetta JULIAN Expert comptable dipl\u00f4m\u00e9e Commissaire aux comptes Publics Commissaires aux comptes Experts-comptables Collaborateurs Format Classe virtuelle Pr\u00e9sentiel Objectifs Savoir recenser les informations devant figurer dans l\u2019annexe et le rapport de gestion Savoir mettre en \u0153uvre une d\u00e9marche efficace pour auditer [&hellip;]<\/p>\n","protected":false},"featured_media":467,"template":"elementor_header_footer","meta":[],"product_brand":[],"product_cat":[30,17],"product_tag":[58],"class_list":{"0":"post-1011","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-cac","7":"product_cat-webinaire","8":"product_tag-webinairecac","10":"first","11":"instock","12":"sold-individually","13":"shipping-taxable","14":"purchasable","15":"product-type-variable"},"_links":{"self":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/1011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":119,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/1011\/revisions"}],"predecessor-version":[{"id":36563,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/1011\/revisions\/36563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media\/467"}],"wp:attachment":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1011"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_brand?post=1011"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_cat?post=1011"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_tag?post=1011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}