{"id":36512,"date":"2025-11-10T00:38:55","date_gmt":"2025-11-09T23:38:55","guid":{"rendered":"https:\/\/ecf-formations.fr\/?post_type=product&#038;p=36512"},"modified":"2025-11-10T01:47:33","modified_gmt":"2025-11-10T00:47:33","slug":"le-commissariat-a-la-transformation-et-aux-apports-dans-les-tpe-pme","status":"publish","type":"product","link":"https:\/\/ecf-formations.fr\/index.php\/produit\/le-commissariat-a-la-transformation-et-aux-apports-dans-les-tpe-pme\/","title":{"rendered":"Le commissariat \u00e0 la transformation et aux apports dans les TPE\/PME"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"36512\" class=\"elementor elementor-36512\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3db17b54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3db17b54\" 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-491bfe0a\" data-id=\"491bfe0a\" 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-2ad04b27 elementor-widget elementor-widget-heading\" data-id=\"2ad04b27\" 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\">Le commissariat \u00e0 la transformation et aux apports dans les TPE\/PME<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49c407f1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"49c407f1\" 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-46ef18ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46ef18ce\" 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-16 elementor-top-column elementor-element elementor-element-47fd65c0\" data-id=\"47fd65c0\" 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-6d82f937 elementor-widget elementor-widget-heading\" data-id=\"6d82f937\" 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-30dbfe1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"30dbfe1\" 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-7b677b64 elementor-widget elementor-widget-text-editor\" data-id=\"7b677b64\" 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>03h00<\/p><p>Formation \u00e9galement disponible en intra.<\/p><p>Nous contacter :<\/p><p>01 47 42 55 74<\/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-16 elementor-top-column elementor-element elementor-element-1c025f59\" data-id=\"1c025f59\" 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-48cd7042 elementor-widget elementor-widget-heading\" data-id=\"48cd7042\" 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-2d7b8773 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2d7b8773\" 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-137661d elementor-widget elementor-widget-text-editor\" data-id=\"137661d\" 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>Jean-Jacques JULIAN<\/p><p>Expert-comptable dipl\u00f4m\u00e9 inscrit au CRO de Paris- Ile de France<br \/>Commissaire aux comptes membre de la CRCC de Paris<br \/>Doctorant en sciences de gestion \u00e0 La Sorbonne\u00a0<\/p><p>R\u00e9viseur ind\u00e9pendant<br \/><br \/>Ancien journaliste \/ r\u00e9dacteur sp\u00e9cialis\u00e9 pour la revue mensuelle RF Comptable<\/p><p>Elu r\u00e9gional \u00e0 la CRCC de Paris<\/p><p>Membre de la Commission des \u00e9tudes comptables de la CNCC<\/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-16 elementor-top-column elementor-element elementor-element-45a44570\" data-id=\"45a44570\" 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-32d74ba7 elementor-widget elementor-widget-heading\" data-id=\"32d74ba7\" 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-2f84626 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f84626\" 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-4704e182 elementor-widget elementor-widget-text-editor\" data-id=\"4704e182\" 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>Commissaires aux comptes<\/p><p>Chefs de mission<\/p><p>Auditeurs exp\u00e9riment\u00e9s<\/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-16 elementor-top-column elementor-element elementor-element-a5a6ced\" data-id=\"a5a6ced\" 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-6f3283b elementor-widget elementor-widget-heading\" data-id=\"6f3283b\" 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-590fd72 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"590fd72\" 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-d062e3c elementor-widget elementor-widget-text-editor\" data-id=\"d062e3c\" 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<\/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-16 elementor-top-column elementor-element elementor-element-4fb8e01\" data-id=\"4fb8e01\" 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-b5f3615 elementor-widget elementor-widget-heading\" data-id=\"b5f3615\" 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\">NIVEAU <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eeecf2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6eeecf2\" 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-7873fd4 elementor-widget elementor-widget-text-editor\" data-id=\"7873fd4\" 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>EXPERTISE<\/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-16 elementor-top-column elementor-element elementor-element-353406b\" data-id=\"353406b\" 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-c5ea059 elementor-widget elementor-widget-heading\" data-id=\"c5ea059\" 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\">PREREQUIS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50dee14 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"50dee14\" 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-a58fa66 elementor-widget elementor-widget-text-editor\" data-id=\"a58fa66\" 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>AUCUN<\/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-55998e67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55998e67\" 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-74dd5d36\" data-id=\"74dd5d36\" 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-511b1456 elementor-widget elementor-widget-spacer\" data-id=\"511b1456\" 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-75371cb5 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75371cb5\" 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-37c6ae27\" data-id=\"37c6ae27\" 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-41c8c700 elementor-widget elementor-widget-heading\" data-id=\"41c8c700\" 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-15af5871 elementor-widget elementor-widget-text-editor\" data-id=\"15af5871\" 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><strong>D\u00e9finir<\/strong>\u00a0les r\u00e8gles applicables \u00e0 cette mission ;<\/li><li><strong>Identifier<\/strong>\u00a0les sp\u00e9cificit\u00e9s de ces missions\u00a0;<\/li><li><strong>Appliquer<\/strong>\u00a0la doctrine de la CNCC ;<\/li><li><strong>Utiliser<\/strong>\u00a0des outils pratiques et des exemples de rapport\u00a0pour r\u00e9aliser efficacement ces missions dans les TPE \/ PME<\/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-1f91599d\" data-id=\"1f91599d\" 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-67e6bbc3 elementor-widget elementor-widget-heading\" data-id=\"67e6bbc3\" 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-12959ff8 elementor-widget elementor-widget-text-editor\" data-id=\"12959ff8\" 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<table width=\"661\"><tbody><tr><td width=\"331\"><p><strong style=\"font-size: 0.9em;\">Le commissariat aux apports<\/strong><span style=\"font-size: 0.9em;\"> est une mission \u00e0 forte responsabilit\u00e9 par son caract\u00e8re l\u00e9gal et ses objectifs\u00a0: garantir l\u2019absence de sur\u00e9valuation des apports.<\/span><\/p><p>Pour mettre en \u0153uvre une d\u00e9marche efficace il est indispensable de maitriser les diff\u00e9rentes m\u00e9thodes d\u2019\u00e9valuation mais pas seulement, d\u2019o\u00f9 la n\u00e9cessit\u00e9 de\u00a0:<\/p><p>Conna\u00eetre la doctrine professionnelle relative \u00e0 cette intervention.<\/p><p>Savoir formaliser les diff\u00e9rentes \u00e9tapes dans le dossier de travail.<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p><strong>Le commissariat \u00e0 la transformation<\/strong> est une mission \u00e0 forte responsabilit\u00e9 par son caract\u00e8re l\u00e9gal et ses objectifs\u00a0:<\/p><p>Le Commissaire aux apports a pour objectifs de\u00a0:<\/p><p><strong>. <\/strong>S\u2019assurer de la l\u00e9galit\u00e9 du changement de forme sociale<\/p><p>. Appr\u00e9cier la valeur des biens que d\u00e9tient l\u2019entit\u00e9<\/p><p>. V\u00e9rifier que le montant des capitaux propres est au moins \u00e9gal au capital social<\/p><p>. Evaluer les avantages particuliers<\/p><p>. R\u00e9diger un rapport sur la transformation<\/p><p>Le commissariat \u00e0 la transformation est une mission \u00e0 forte responsabilit\u00e9 par son caract\u00e8re l\u00e9gal et ses objectifs.<\/p><p>Pour mettre en \u0153uvre une d\u00e9marche efficace il est indispensable de\u00a0:\u00a0:<\/p><p>Conna\u00eetre la doctrine professionnelle relative \u00e0 cette intervention.<\/p><p>Savoir formaliser les diff\u00e9rentes \u00e9tapes dans le dossier de travail.<\/p><\/td><\/tr><\/tbody><\/table>\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-d08864b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d08864b\" 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-0677e84\" data-id=\"0677e84\" 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-3d9d41d elementor-widget elementor-widget-image\" data-id=\"3d9d41d\" 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-f1b32e3\" data-id=\"f1b32e3\" 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-7de1984 elementor-widget elementor-widget-heading\" data-id=\"7de1984\" 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-20b7166 elementor-widget elementor-widget-progress\" data-id=\"20b7166\" 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-20b7166\">\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-20b7166\" 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-556a895 elementor-widget elementor-widget-progress\" data-id=\"556a895\" 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-556a895\">\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-556a895\" 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-6ffbee79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ffbee79\" 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-668b5aff\" data-id=\"668b5aff\" 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-22f0ef30 elementor-widget elementor-widget-spacer\" data-id=\"22f0ef30\" 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-7b022093 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b022093\" 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-5047f92b\" data-id=\"5047f92b\" 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-7959530c elementor-widget elementor-widget-heading\" data-id=\"7959530c\" 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-14523a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14523a5\" 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-58d7060f\" data-id=\"58d7060f\" 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-1a75e50d elementor-widget elementor-widget-text-editor\" data-id=\"1a75e50d\" 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>Commissariat aux apports :<\/strong><\/p>\n<p><strong>S\u00e9quence 1 : Cas d\u2019intervention et de non-intervention&nbsp;<\/strong><\/p>\n<p><strong>S\u00e9quence 2 : Modalit\u00e9s et instances de d\u00e9signation&nbsp;<\/strong><\/p>\n<p><strong>S\u00e9quence 3 : Possibilit\u00e9 d\u2019un effet r\u00e9troactif de l\u2019apport<\/strong><\/p>\n<p><strong>S\u00e9quence 4&nbsp;: Mise en \u0153uvre de la mission :<\/strong><\/p>\n<p>\u2013 Validation des crit\u00e8res d\u2019acceptation de la mission<\/p>\n<p>\u2013 Lettre de mission ;<\/p>\n<p>\u2013 Prise de connaissance g\u00e9n\u00e9rale de l\u2019op\u00e9ration&nbsp;;<\/p>\n<p>\u2013 Contr\u00f4le de l\u2019existence et de la valeur des apports ;<\/p>\n<p>\u2013 Appr\u00e9ciation des avantages particuliers stipul\u00e9s ;<\/p>\n<p>\u2013 Lettre d\u2019affirmation ;<\/p>\n<p>\u2013 Mod\u00e8les de conclusions \u00e0 faire figurer dans les rapports ;<\/p>\n<p><strong>S\u00e9quence 5&nbsp;: Responsabilit\u00e9 du commissaire aux apports<\/strong><\/p>\n<p><\/p>\n<p>Commissariat \u00e0 la transformation<\/p>\n<p>S<b>\u00e9quence 1 :<\/b>&nbsp; Dispositions communes aux op\u00e9rations de transformation :<br>&#8211; D\u00e9finition de la transformation<br>&#8211; Raisons de la transformation<br>&#8211; Champ d\u2019application<br>&#8211; Date d\u2019effet et impact sur la mission du CAC<br>&#8211; D\u00e9finition des capitaux propres<br>&#8211; Comptes utilis\u00e9s<br>&#8211; Transformations requ\u00e9rant l\u2019intervention de CAT (synth\u00e8se)<br>&#8211; Documentation de la mission<\/p><p><br>S<b>\u00e9quence 2 :<\/b> La transformation d\u2019une soci\u00e9t\u00e9 en soci\u00e9t\u00e9 par actions<\/p><p><br>S<b>\u00e9quence 3 :<\/b> La transformation de la SARL<\/p><p><br>S<b>\u00e9quence 4 :<\/b> La transformation des soci\u00e9t\u00e9s par actio<\/p>\n<p><\/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-636c54ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"636c54ac\" 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-1a8086c4\" data-id=\"1a8086c4\" 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-6a5b869f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6a5b869f\" 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-13c6abd5 elementor-widget elementor-widget-heading\" data-id=\"13c6abd5\" 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-6de09dd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6de09dd9\" 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-18879f4b\" data-id=\"18879f4b\" 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-4075028c elementor-widget elementor-widget-spacer\" data-id=\"4075028c\" 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<div class=\"elementor-element elementor-element-40a80822 elementor-widget elementor-widget-menu-anchor\" data-id=\"40a80822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"inscription\"><\/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-1f74d94d elementor-section-content-top elementor-reverse-mobile elementor-reverse-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f74d94d\" 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-363b875\" data-id=\"363b875\" 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-12726158 elementor-widget elementor-widget-heading\" data-id=\"12726158\" 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-56574805 elementor-add-to-cart--align-center elementor-widget elementor-widget-woocommerce-product-add-to-cart\" data-id=\"56574805\" 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\/le-commissariat-a-la-transformation-et-aux-apports-dans-les-tpe-pme\/\" method=\"post\" enctype='multipart\/form-data' data-product_id=\"36512\" data-product_variations=\"[]\">\n\t\n\t\t\t<p class=\"stock out-of-stock\">Ce produit est actuellement en rupture et indisponible.<\/p>\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-4550a687\" data-id=\"4550a687\" 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-79ea7501 elementor-widget elementor-widget-heading\" data-id=\"79ea7501\" 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 <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1098302e elementor-widget elementor-widget-price-list\" data-id=\"1098302e\" 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-491a858c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"491a858c\" 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-7272aad4\" data-id=\"7272aad4\" 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-608507b9 elementor-widget elementor-widget-spacer\" data-id=\"608507b9\" 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-21da8be7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21da8be7\" 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-28f9213c\" data-id=\"28f9213c\" 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-d6442c2 elementor-widget elementor-widget-image\" data-id=\"d6442c2\" 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-34f7cb08 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=\"34f7cb08\" 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-1f434455\" data-id=\"1f434455\" 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-645038af elementor-widget elementor-widget-heading\" data-id=\"645038af\" 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-55480c25 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"55480c25\" 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-7045ab48\" data-id=\"7045ab48\" 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-3eefeb elementor-widget elementor-widget-heading\" data-id=\"3eefeb\" 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-1961e570 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1961e570\" 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-250e658d\" data-id=\"250e658d\" 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-38ef43d elementor-widget elementor-widget-heading\" data-id=\"38ef43d\" 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-59635f90 elementor-widget elementor-widget-heading\" data-id=\"59635f90\" 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 03h00 Formation \u00e9galement disponible en intra. Nous contacter : 01 47 42 55 74 Animateur Jean-Jacques JULIAN Expert-comptable dipl\u00f4m\u00e9 inscrit au CRO de Paris- Ile de FranceCommissaire aux comptes membre de la CRCC de ParisDoctorant en sciences de gestion \u00e0 La Sorbonne\u00a0 R\u00e9viseur ind\u00e9pendant Ancien journaliste \/ r\u00e9dacteur sp\u00e9cialis\u00e9 [&hellip;]<\/p>\n","protected":false},"featured_media":467,"template":"","meta":[],"product_brand":[],"product_cat":[30,17],"product_tag":[58],"class_list":{"0":"post-36512","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":"product-type-variable"},"_links":{"self":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/36512","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":8,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/36512\/revisions"}],"predecessor-version":[{"id":36544,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/36512\/revisions\/36544"}],"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=36512"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_brand?post=36512"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_cat?post=36512"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_tag?post=36512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}