{"id":1775,"date":"2024-04-28T02:53:06","date_gmt":"2024-04-28T00:53:06","guid":{"rendered":"https:\/\/www.service-public.pf\/dgae\/?page_id=1775"},"modified":"2024-05-24T01:58:43","modified_gmt":"2024-05-23T23:58:43","slug":"comptable-liberal-agree-et-expert-comptable","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/comptable-liberal-agree-et-expert-comptable\/","title":{"rendered":"Comptable lib\u00e9ral agr\u00e9\u00e9 et expert-comptable"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-blend-mode:overlay;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-left:40px;--awb-background-image:linear-gradient(141deg, rgba(255,255,255,0) 20%,var(--awb-color6) 50%),url(https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2024\/05\/Autorisation-admin.jpg);;--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"awb-background-pattern\" style=\"background-image:  url();opacity: 1 ;background-size:100px;mix-blend-mode:normal;\"><\/div><div class=\"awb-background-mask\" style=\"background-image:  url();opacity: 1 ;transform: scale(1, 1);mix-blend-mode:normal;\"><\/div><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:45px;--awb-padding-bottom:45px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:15px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-font-size:50px;--awb-text-color:var(--awb-color1);--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:500;\"><p>Comptable lib\u00e9ral agr\u00e9\u00e9 et expert-comptable<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:var(--awb-color6);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:6px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:8px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-font-size:16px;--awb-text-hover-color:var(--awb-color7);--awb-text-color:var(--awb-color1);--awb-breadcrumb-sep:&#039;\/&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><\/ol><\/nav><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:35px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-no-small-visibility fusion-no-medium-visibility\" style=\"--awb-padding-top:26px;--awb-padding-right:24px;--awb-padding-bottom:61px;--awb-padding-left:19px;--awb-overflow:hidden;--awb-bg-color:rgba(114,197,230,0.49);--awb-bg-color-hover:rgba(114,197,230,0.49);--awb-bg-size:cover;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:8.448%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p style=\"font-size: 25px;font-family: Nunito;font-weight: 600\" data-fusion-font=\"true\" data-fusion-google-font=\"Nunito\" data-fusion-google-variant=\"600\">Professionnels<\/p>\n<\/div><nav class=\"awb-menu awb-menu_column awb-menu_em-click mobile-mode-collapse-to-button awb-menu_icons-left awb-menu_dc-yes mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-left close-on-outer-click-yes mobile-size-full-absolute loading mega-menu-loading awb-menu_desktop awb-menu_v-stacked awb-submenu_cm_accordion\" style=\"--awb-font-size:15px;--awb-min-height:20px;--awb-border-radius-top-left:15px;--awb-border-radius-top-right:15px;--awb-border-radius-bottom-right:15px;--awb-border-radius-bottom-left:15px;--awb-gap:15px;--awb-align-items:flex-start;--awb-items-padding-top:5px;--awb-items-padding-right:10px;--awb-items-padding-bottom:5px;--awb-items-padding-left:10px;--awb-border-color:var(--awb-color6);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-color:var(--awb-color6);--awb-active-color:var(--awb-color6);--awb-submenu-bg:rgba(114,197,230,0);--awb-submenu-sep-color:var(--awb-color6);--awb-submenu-items-padding-right:20px;--awb-submenu-items-padding-left:20px;--awb-submenu-active-bg:rgba(114,197,230,0);--awb-submenu-active-color:var(--awb-color6);--awb-main-justify-content:flex-start;--awb-sub-justify-content:flex-start;--awb-mobile-justify:flex-start;--awb-mobile-caret-left:auto;--awb-mobile-caret-right:0;--awb-fusion-font-family-typography:&quot;Nunito&quot;;--awb-fusion-font-style-typography:normal;--awb-fusion-font-weight-typography:700;--awb-fusion-font-family-submenu-typography:&quot;Nunito&quot;;--awb-fusion-font-style-submenu-typography:normal;--awb-fusion-font-weight-submenu-typography:400;--awb-fusion-font-family-mobile-typography:inherit;--awb-fusion-font-style-mobile-typography:normal;--awb-fusion-font-weight-mobile-typography:400;\" aria-label=\"Menu navigation page Professionnels\" data-breakpoint=\"1024\" data-count=\"0\" data-transition-type=\"top-vertical\" data-transition-time=\"300\"><button type=\"button\" class=\"awb-menu__m-toggle awb-menu__m-toggle_no-text\" aria-expanded=\"false\" aria-controls=\"menu-menu-navigation-page-professionnels\"><span class=\"awb-menu__m-toggle-inner\"><span class=\"collapsed-nav-text\"><span class=\"screen-reader-text\">Toggle Navigation<\/span><\/span><span class=\"awb-menu__m-collapse-icon awb-menu__m-collapse-icon_no-text\"><span class=\"awb-menu__m-collapse-icon-open awb-menu__m-collapse-icon-open_no-text fa-bars fas\"><\/span><span class=\"awb-menu__m-collapse-icon-close awb-menu__m-collapse-icon-close_no-text fa-times fas\"><\/span><\/span><\/span><\/button><ul id=\"menu-menu-navigation-page-professionnels\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_column\"><li  id=\"menu-item-5913\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5913 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5913\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Autorisations et formalit\u00e9s administratives<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Autorisations et formalit\u00e9s administratives\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5926\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5926 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/agent-immobilier\/\" class=\"awb-menu__sub-a\"><span>Agent immobilier<\/span><\/a><\/li><li  id=\"menu-item-5925\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5925 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/agent-daffaires\/\" class=\"awb-menu__sub-a\"><span>Agent d\u2019affaires<\/span><\/a><\/li><li  id=\"menu-item-5927\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5927 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/agent-special-dassurance\/\" class=\"awb-menu__sub-a\"><span>Agent sp\u00e9cial d\u2019assurance<\/span><\/a><\/li><li  id=\"menu-item-5928\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5928 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/comptable-liberal-agree-et-expert-comptable\/\" class=\"awb-menu__sub-a\"><span>Comptable lib\u00e9ral agr\u00e9\u00e9 et expert-comptable<\/span><\/a><\/li><li  id=\"menu-item-5931\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5931 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/professions-juridiques\/\" class=\"awb-menu__sub-a\"><span>Professions juridiques<\/span><\/a><\/li><li  id=\"menu-item-5929\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5929 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/demarcheur-a-domicile\/\" class=\"awb-menu__sub-a\"><span>D\u00e9marcheur \u00e0 domicile<\/span><\/a><\/li><li  id=\"menu-item-5932\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5932 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/fondation\/\" class=\"awb-menu__sub-a\"><span>Fondation<\/span><\/a><\/li><li  id=\"menu-item-5930\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5930 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/investissements-etrangers\/\" class=\"awb-menu__sub-a\"><span>Investissements \u00e9trangers<\/span><\/a><\/li><li  id=\"menu-item-6256\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6256 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/cbd-declaration-de-fabrication-ou-de-conditionnement\/\" class=\"awb-menu__sub-a\"><span>CBD : D\u00e9claration de fabrication ou de conditionnement<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5914\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5914 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5914\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/vente-de-boissons-alcoolisees\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Vente de boissons alcoolis\u00e9es<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Vente de boissons alcoolis\u00e9es\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5933\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5933 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/vente-de-boissons-alcoolisees\/convention-dagrement\/\" class=\"awb-menu__sub-a\"><span>Convention d\u2019agr\u00e9ment<\/span><\/a><\/li><li  id=\"menu-item-5934\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5934 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/vente-de-boissons-alcoolisees\/license-de-debit-de-boisson\/\" class=\"awb-menu__sub-a\"><span>Licence de d\u00e9bit de boisson<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5915\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5915 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5915\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/importation\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Importation<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Importation\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5935\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5935 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/importation\/limportation-de-marchandises\/\" class=\"awb-menu__sub-a\"><span>L\u2019importation de marchandises<\/span><\/a><\/li><li  id=\"menu-item-5936\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5936 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/importation\/regulation-des-produits-importes-issus-de-la-noix-de-coco\/\" class=\"awb-menu__sub-a\"><span>R\u00e9gulation des produits import\u00e9s issus de la noix de coco<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5916\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5916 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5916\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/jeux-et-loteries\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Jeux et loteries<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Jeux et loteries\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5937\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5937 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/jeux-et-loteries\/loteries\/\" class=\"awb-menu__sub-a\"><span>Loteries<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5917\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5917 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5917\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/prix-et-commerce\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Prix et commerce<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Prix et commerce\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5938\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5938 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/prix-et-commerce\/la-revision-du-loyer-2\/\" class=\"awb-menu__sub-a\"><span>La r\u00e9vision du loyer<\/span><\/a><\/li><li  id=\"menu-item-5939\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5939 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/prix-et-commerce\/laffichage-des-prix\/\" class=\"awb-menu__sub-a\"><span>L\u2019affichage des prix<\/span><\/a><\/li><li  id=\"menu-item-5940\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5940 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/prix-et-commerce\/les-regles-darrondis-applicables-au-paiement-en-especes\/\" class=\"awb-menu__sub-a\"><span>Les r\u00e8gles d\u2019arrondis applicables au paiement en esp\u00e8ces<\/span><\/a><\/li><li  id=\"menu-item-5942\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5942 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/prix-et-commerce\/ppn-pgc-les-produits-reglementes-2\/\" class=\"awb-menu__sub-a\"><span>PPN, PGC : Les produits r\u00e9glement\u00e9s<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5918\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5918 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5918\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/rescrit-position-de-ladministration\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Rescrit : position de l\u2019administration<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Rescrit : position de l\u2019administration\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5943\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5943 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/rescrit-position-de-ladministration\/demande-de-position\/\" class=\"awb-menu__sub-a\"><span>Demande de position<\/span><\/a><\/li><li  id=\"menu-item-5944\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5944 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/rescrit-position-de-ladministration\/positions-communes\/\" class=\"awb-menu__sub-a\"><span>Positions communes<\/span><\/a><\/li><li  id=\"menu-item-5946\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5946 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/rescrit-position-de-ladministration\/produits-de-premiere-necessite\/\" class=\"awb-menu__sub-a\"><span>Produits de premi\u00e8re n\u00e9cessit\u00e9<\/span><\/a><\/li><li  id=\"menu-item-5947\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5947 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/rescrit-position-de-ladministration\/produits-de-grande-consommation\/\" class=\"awb-menu__sub-a\"><span>Produits de grande consommation<\/span><\/a><\/li><li  id=\"menu-item-5945\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5945 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/rescrit-position-de-ladministration\/produits-ou-services-ne-relevant-pas-dun-regime-de-prix-encadre\/\" class=\"awb-menu__sub-a\"><span>Produits ne relevant pas d\u2019un r\u00e9gime de prix encadr\u00e9<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5920\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5920 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5920\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/propriete-industrielle\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Propri\u00e9t\u00e9 industrielle<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Propri\u00e9t\u00e9 industrielle\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5955\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5955 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/propriete-industrielle\/presentation-de-la-propriete-industrielle\/\" class=\"awb-menu__sub-a\"><span>Pr\u00e9sentation de la propri\u00e9t\u00e9 industrielle<\/span><\/a><\/li><li  id=\"menu-item-5954\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5954 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/propriete-industrielle\/presentation-du-jopi\/\" class=\"awb-menu__sub-a\"><span>Pr\u00e9sentation du JOPI<\/span><\/a><\/li><li  id=\"menu-item-5953\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5953 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/propriete-industrielle\/procedure-de-reconnaissance\/\" class=\"awb-menu__sub-a\"><span>Proc\u00e9dure de reconnaissance<\/span><\/a><\/li><li  id=\"menu-item-5952\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5952 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/propriete-industrielle\/procedure-dextension\/\" class=\"awb-menu__sub-a\"><span>Proc\u00e9dure d\u2019extension<\/span><\/a><\/li><li  id=\"menu-item-5951\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5951 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/propriete-industrielle\/depots-des-titres\/\" class=\"awb-menu__sub-a\"><span>D\u00e9p\u00f4ts des titres<\/span><\/a><\/li><li  id=\"menu-item-5950\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5950 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/propriete-industrielle\/titres-europeens-et-internationaux\/\" class=\"awb-menu__sub-a\"><span>Titres europ\u00e9ens et internationaux<\/span><\/a><\/li><li  id=\"menu-item-5949\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5949 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/propriete-industrielle\/les-actions-contre-la-contrefacon\/\" class=\"awb-menu__sub-a\"><span>Les actions contre la contrefa\u00e7on<\/span><\/a><\/li><li  id=\"menu-item-5948\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5948 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/propriete-industrielle\/foire-aux-questions\/\" class=\"awb-menu__sub-a\"><span>Foire aux questions<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5924\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5924 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5924\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/assurance\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Assurance<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Assurance\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5956\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5956 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/assurance\/reforme-du-code-des-assurances\/\" class=\"awb-menu__sub-a\"><span>R\u00e9forme du code des assurances<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5921\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5921 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5921\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/qualite-et-securite-des-produits-et-services\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Qualit\u00e9 et s\u00e9curit\u00e9 des produits et services<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Qualit\u00e9 et s\u00e9curit\u00e9 des produits et services\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5957\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5957 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/qualite-et-securite-des-produits-et-services\/derogation-aux-modalites-detiquetage\/\" class=\"awb-menu__sub-a\"><span>D\u00e9rogation aux modalit\u00e9s d\u2019\u00e9tiquetage<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-5923\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5923 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5923\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_top-vertical\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_top-vertical\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/infos-diverses-2\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Infos diverses<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Infos diverses\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-5958\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5958 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/infos-diverses-2\/annonces-legales-et-judiciaires\/\" class=\"awb-menu__sub-a\"><span>Annonces l\u00e9gales et judiciaires<\/span><\/a><\/li><li  id=\"menu-item-5959\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5959 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/infos-diverses-2\/annonces-judiciaires-et-legales-du-domaine-relevant-de-la-competence-de-la-polynesie-francaise-les-journaux-habilites\/\" class=\"awb-menu__sub-a\"><span>Annonces judiciaires et l\u00e9gales du domaine relevant de la comp\u00e9tence de la Polyn\u00e9sie fran\u00e7aise : les journaux habilit\u00e9s<\/span><\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_3_4 3_4 fusion-flex-column fusion-flex-align-self-flex-start\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:1;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:justify;--awb-font-size:20px;--awb-line-height:var(--awb-typography2-line-height);--awb-letter-spacing:var(--awb-typography2-letter-spacing);--awb-text-transform:var(--awb-typography2-text-transform);--awb-margin-top:20px;--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>La profession et le titre d&rsquo;expert-comptable sont r\u00e9glement\u00e9s par la <a href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=517339\" target=\"_blank\" rel=\"noopener noreferrer\">loi du pays n\u00b0 2018-15 du 26 avril 2018 r\u00e9glementant le titre et la profession d&rsquo;expert-comptable et instituant l&rsquo;ordre des experts comptables<\/a>.<\/p>\n<p>Cette loi du pays encadre :<\/p>\n<ul>\n<li>L\u2019exercice de la profession de comptable \u00e0 titre ind\u00e9pendant<\/li>\n<\/ul>\n<p>ET<\/p>\n<ul>\n<li>Reconnait deux cat\u00e9gories professionnelles : les experts comptables et les comptables lib\u00e9raux agr\u00e9\u00e9s.<\/li>\n<\/ul>\n<p><b>Seuls les experts comptables et les comptables lib\u00e9raux agr\u00e9\u00e9s sont habilit\u00e9s \u00e0 proposer des services comptables, \u00e0 titre ind\u00e9pendant<\/b> c&rsquo;est \u00e0 dire en dehors d&rsquo;un cadre salari\u00e9. Ils engagent leur responsabilit\u00e9 pour leurs travaux et activit\u00e9s professionnelles.<\/p>\n<p>Les comptables lib\u00e9raux agr\u00e9\u00e9s ont des missions moins \u00e9tendues par rapport aux experts-comptables. Ils constituent un corps form\u00e9 \u00e0 titre transitoire, destin\u00e9 \u00e0 disparaitre \u00e0 long terme car <b><u>aucun nouvel agr\u00e9ment de comptable lib\u00e9ral n&rsquo;est d\u00e9livr\u00e9 depuis le 26 avril 2019.<\/u><\/b><\/p>\n<p>Pour avoir le droit d&rsquo;exercer en Polyn\u00e9sie fran\u00e7aise :<\/p>\n<ul>\n<li><b> Les experts comptables <\/b>doivent \u00eatre inscrits \u00e0 l&rsquo;<a href=\"https:\/\/www.oecpf.com\/annuaire\" target=\"_blank\" rel=\"noopener noreferrer\">ordre des experts-comptables de la Polyn\u00e9sie fran\u00e7aise<\/a> qui tient la liste des membres inscrits.<\/li>\n<li><b> Les comptables lib\u00e9raux agr\u00e9\u00e9s<\/b> doivent d\u00e9tenir un agr\u00e9ment d\u00e9livr\u00e9 par l&rsquo;administration de la Polyn\u00e9sie fran\u00e7aise. La liste des titulaires d&rsquo;agr\u00e9ment est consultable aupr\u00e8s de la Direction g\u00e9n\u00e9rale des affaires \u00e9conomiques (DGAE).<\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-font-size:30px;--awb-line-height:var(--awb-typography1-line-height);--awb-letter-spacing:var(--awb-typography1-letter-spacing);--awb-text-transform:var(--awb-typography1-text-transform);--awb-margin-top:20px;--awb-margin-bottom:20px;--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:500;\"><p>Ressources utiles<\/p>\n<\/div><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-1\" style=\"--awb-column-spacing:0px;--awb-dots-align:center;--awb-columns:1;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\"><ul class=\"fusion-grid fusion-grid-1 fusion-flex-align-items-flex-start fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-padding-top-medium:15px;--awb-padding-right-medium:15px;--awb-padding-bottom-medium:15px;--awb-padding-left-medium:15px;--awb-padding-top-small:15px;--awb-padding-right-small:15px;--awb-padding-bottom-small:15px;--awb-padding-left-small:15px;--awb-overflow:hidden;--awb-bg-color-hover:var(--awb-custom15);--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-radius:15px 15px 15px 15px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:17px;--awb-padding-left:19px;--awb-overflow:hidden;--awb-bg-color-hover:rgba(255,255,255,0);--awb-bg-size:cover;--awb-border-color:rgba(142,203,35,0);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:10.944%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-stretch fusion-content-nowrap\"><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-paste fas circle-no fusion-text-flow\" style=\"--awb-iconcolor:var(--awb-color3);--awb-iconcolor-hover:var(--awb-color2);--awb-font-size:40px;--awb-margin-top:0px;--awb-margin-right:20px;--awb-margin-bottom:10px;\"><\/i><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-font-size:20px;--awb-margin-top:0px;--awb-margin-bottom:10px;\"><p>La liste des comptables lib\u00e9raux agr\u00e9e<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:23px;--awb-padding-top-medium:0px;--awb-padding-right-medium:0px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button-border-radius-top-left:10px;--button-border-radius-top-right:10px;--button-border-radius-bottom-right:10px;--button-border-radius-bottom-left:10px;--button_font_size:15px;--button_margin-top:10px;--button_margin-right:15px;--button_margin-bottom:10px;--button_margin-left:15px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2024\/05\/Liste-comptables-liberaux-agrees_au-21.09.2021.pdf\"><i class=\"fa-cloud-download-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Document(s) associ\u00e9(s)<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-padding-top-medium:15px;--awb-padding-right-medium:15px;--awb-padding-bottom-medium:15px;--awb-padding-left-medium:15px;--awb-padding-top-small:15px;--awb-padding-right-small:15px;--awb-padding-bottom-small:15px;--awb-padding-left-small:15px;--awb-overflow:hidden;--awb-bg-color-hover:var(--awb-custom15);--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-radius:15px 15px 15px 15px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:17px;--awb-padding-left:19px;--awb-overflow:hidden;--awb-bg-color-hover:rgba(255,255,255,0);--awb-bg-size:cover;--awb-border-color:rgba(142,203,35,0);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:10.944%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-stretch fusion-content-nowrap\"><i class=\"fb-icon-element-2 fb-icon-element fontawesome-icon fa-paste fas circle-no fusion-text-flow\" style=\"--awb-iconcolor:var(--awb-color3);--awb-iconcolor-hover:var(--awb-color2);--awb-font-size:40px;--awb-margin-top:0px;--awb-margin-right:20px;--awb-margin-bottom:10px;\"><\/i><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-font-size:20px;--awb-margin-top:0px;--awb-margin-bottom:10px;\"><p>La liste des experts-comptables (Personnes Morales)<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:23px;--awb-padding-top-medium:0px;--awb-padding-right-medium:0px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button-border-radius-top-left:10px;--button-border-radius-top-right:10px;--button-border-radius-bottom-right:10px;--button-border-radius-bottom-left:10px;--button_font_size:15px;--button_margin-top:10px;--button_margin-right:15px;--button_margin-bottom:10px;--button_margin-left:15px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2024\/05\/Liste-OEC-PM-2023-0823.pdf\"><i class=\"fa-cloud-download-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Document(s) associ\u00e9(s)<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:15px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-padding-top-medium:15px;--awb-padding-right-medium:15px;--awb-padding-bottom-medium:15px;--awb-padding-left-medium:15px;--awb-padding-top-small:15px;--awb-padding-right-small:15px;--awb-padding-bottom-small:15px;--awb-padding-left-small:15px;--awb-overflow:hidden;--awb-bg-color-hover:var(--awb-custom15);--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-radius:15px 15px 15px 15px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:17px;--awb-padding-left:19px;--awb-overflow:hidden;--awb-bg-color-hover:rgba(255,255,255,0);--awb-bg-size:cover;--awb-border-color:rgba(142,203,35,0);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:10.944%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-stretch fusion-content-nowrap\"><i class=\"fb-icon-element-3 fb-icon-element fontawesome-icon fa-paste fas circle-no fusion-text-flow\" style=\"--awb-iconcolor:var(--awb-color3);--awb-iconcolor-hover:var(--awb-color2);--awb-font-size:40px;--awb-margin-top:0px;--awb-margin-right:20px;--awb-margin-bottom:10px;\"><\/i><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-font-size:20px;--awb-margin-top:0px;--awb-margin-bottom:10px;\"><p>La liste des experts-comptables (Personnes Physiques)<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:23px;--awb-padding-top-medium:0px;--awb-padding-right-medium:0px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--button-border-radius-top-left:10px;--button-border-radius-top-right:10px;--button-border-radius-bottom-right:10px;--button-border-radius-bottom-left:10px;--button_font_size:15px;--button_margin-top:10px;--button_margin-right:15px;--button_margin-bottom:10px;--button_margin-left:15px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2024\/05\/Liste-OEC-PP-annee-2023-060423.pdf\"><i class=\"fa-cloud-download-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Document(s) associ\u00e9(s)<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/li>\n<\/ul><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:22.9812px;--awb-padding-right:35px;--awb-padding-bottom:13.95px;--awb-padding-left:35px;--awb-overflow:hidden;--awb-bg-color:var(--awb-custom15);--awb-bg-color-hover:var(--awb-custom15);--awb-bg-image:linear-gradient(180deg, var(--awb-color6) 38%,var(--awb-color7) 100%);--awb-bg-size:cover;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:100%;--awb-margin-top-large:10.9875px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-stretch fusion-content-nowrap\"><i class=\"fb-icon-element-4 fb-icon-element fontawesome-icon fa-info-circle fas circle-no fusion-text-flow\" style=\"--awb-iconcolor:var(--awb-color1);--awb-iconcolor-hover:var(--awb-color1);--awb-font-size:32px;--awb-margin-right:16px;\"><\/i><div class=\"fusion-text fusion-text-8\" style=\"--awb-font-size:22px;--awb-line-height:var(--awb-typography1-line-height);--awb-letter-spacing:var(--awb-typography1-letter-spacing);--awb-text-transform:var(--awb-typography1-text-transform);--awb-text-color:var(--awb-color1);--awb-margin-right:50px;--awb-margin-left:20px;--awb-text-font-family:var(--awb-typography1-font-family);--awb-text-font-weight:var(--awb-typography1-font-weight);--awb-text-font-style:var(--awb-typography1-font-style);\"><p>Conseil<\/p>\n<\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-content-alignment:justify;--awb-font-size:20px;--awb-line-height:var(--awb-typography2-line-height);--awb-letter-spacing:var(--awb-typography2-letter-spacing);--awb-text-transform:var(--awb-typography2-text-transform);--awb-text-color:var(--awb-color1);--awb-margin-left:20px;--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Pour consulter la liste des experts comptables, renseignez vous aupr\u00e8s de :<\/p>\n<ul>\n<li>Ordre des experts-comptables de Polyn\u00e9sie fran\u00e7aise &#8211; OECPF<\/li>\n<li>B.P. 1449 \u2013 98713 Papeete \u2013 Tahiti<\/li>\n<li>Par t\u00e9l\u00e9phone : 40.54.22.80 ou par courriel : secretariat@fideco.pf<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-content-alignment:justify;--awb-font-size:20px;--awb-line-height:var(--awb-typography2-line-height);--awb-letter-spacing:var(--awb-typography2-letter-spacing);--awb-text-transform:var(--awb-typography2-text-transform);--awb-margin-top:20px;--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>\u00c0 titre d\u00e9rogatoire, la loi du pays a pr\u00e9vu que des professionnels comptables \u00e9tablis \u00e0 titre principal en dehors de la Polyn\u00e9sie fran\u00e7aise, peuvent exercer des travaux d&rsquo;expertise comptable dans le cadre d&rsquo;un contrat de coop\u00e9ration avec un expert-comptable inscrit au tableau de l&rsquo;ordre de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:22.9812px;--awb-padding-right:35px;--awb-padding-bottom:13.95px;--awb-padding-left:35px;--awb-overflow:hidden;--awb-bg-color:var(--awb-custom15);--awb-bg-color-hover:var(--awb-custom15);--awb-bg-image:linear-gradient(180deg, var(--awb-custom10) 31%,var(--awb-color8) 86%);--awb-bg-size:cover;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:100%;--awb-margin-top-large:10.9875px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-stretch fusion-content-nowrap\"><i class=\"fb-icon-element-5 fb-icon-element fontawesome-icon fa-exclamation-triangle fas circle-no fusion-text-flow\" style=\"--awb-iconcolor:var(--awb-color1);--awb-iconcolor-hover:var(--awb-color1);--awb-font-size:32px;--awb-margin-right:16px;\"><\/i><div class=\"fusion-text fusion-text-11\" style=\"--awb-font-size:22px;--awb-line-height:var(--awb-typography1-line-height);--awb-letter-spacing:var(--awb-typography1-letter-spacing);--awb-text-transform:var(--awb-typography1-text-transform);--awb-text-color:var(--awb-color1);--awb-margin-right:50px;--awb-margin-left:20px;--awb-text-font-family:var(--awb-typography1-font-family);--awb-text-font-weight:var(--awb-typography1-font-weight);--awb-text-font-style:var(--awb-typography1-font-style);\"><p>Attention<\/p>\n<\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-content-alignment:justify;--awb-font-size:20px;--awb-line-height:var(--awb-typography2-line-height);--awb-letter-spacing:var(--awb-typography2-letter-spacing);--awb-text-transform:var(--awb-typography2-text-transform);--awb-text-color:var(--awb-color1);--awb-margin-left:20px;--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Exerce ill\u00e9galement la profession de comptable lib\u00e9ral celui qui, sans \u00eatre agr\u00e9\u00e9 par la Polyn\u00e9sie fran\u00e7aise en cette qualit\u00e9, ex\u00e9cute habituellement en son nom propre et sous sa responsabilit\u00e9, les travaux consistant \u00e0 tenir, centraliser, ouvrir et arr\u00eater les comptabilit\u00e9s des entreprises individuelles, des soci\u00e9t\u00e9s commerciales ou des organismes (associations, &#8230;) dans les conditions d\u00e9finies par la loi du pays du 26 avril 2018.<\/p>\n<p>L&rsquo;exercice ill\u00e9gal de la profession d&rsquo;expert-comptable et de la profession de comptable lib\u00e9ral agr\u00e9\u00e9, ainsi que l&rsquo;usage de ces titres ou des d\u00e9nominations de soci\u00e9t\u00e9s d&rsquo;expertise-comptable ou de l\u2019appellation de la soci\u00e9t\u00e9 de comptables lib\u00e9raux agr\u00e9\u00e9s ou de titres quelconques tendant \u00e0 cr\u00e9er une similitude ou une confusion avec ceux-ci, <b>constituent un d\u00e9lit puni des peines pr\u00e9vues aux articles 433-17 et 433-25 du code p\u00e9nal.<\/b><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:22.9812px;--awb-padding-right:35px;--awb-padding-bottom:13.95px;--awb-padding-left:35px;--awb-overflow:hidden;--awb-bg-color:var(--awb-custom15);--awb-bg-color-hover:var(--awb-custom15);--awb-bg-image:linear-gradient(180deg, var(--awb-custom12) 40%,#7a7a7a 100%);--awb-bg-size:cover;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:100%;--awb-margin-top-large:10.9875px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-stretch fusion-content-nowrap\"><i class=\"fb-icon-element-6 fb-icon-element fontawesome-icon fa-balance-scale fas circle-no fusion-text-flow\" style=\"--awb-iconcolor:var(--awb-color1);--awb-iconcolor-hover:var(--awb-color1);--awb-font-size:32px;--awb-margin-right:16px;\"><\/i><div class=\"fusion-text fusion-text-13\" style=\"--awb-font-size:22px;--awb-line-height:var(--awb-typography1-line-height);--awb-letter-spacing:var(--awb-typography1-letter-spacing);--awb-text-transform:var(--awb-typography1-text-transform);--awb-text-color:var(--awb-color1);--awb-margin-right:50px;--awb-margin-left:20px;--awb-text-font-family:var(--awb-typography1-font-family);--awb-text-font-weight:var(--awb-typography1-font-weight);--awb-text-font-style:var(--awb-typography1-font-style);\"><p>Source<br \/>\nr\u00e8glementaire<\/p>\n<\/div><div class=\"fusion-text fusion-text-14\" style=\"--awb-content-alignment:justify;--awb-font-size:20px;--awb-line-height:var(--awb-typography2-line-height);--awb-letter-spacing:var(--awb-typography2-letter-spacing);--awb-text-transform:var(--awb-typography2-text-transform);--awb-text-color:var(--awb-color1);--awb-margin-left:20px;--awb-text-font-family:&quot;Nunito&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><span style=\"color: #ffffff\"><em><a style=\"color: #ffffff\" title=\" Loi du pays n\u00b0 2018-15 du 26 avril 2018 modifi\u00e9e r\u00e9glementant le titre et la profession d\u2019expert-comptable et instituant l\u2019ordre des experts-comptables\" href=\"http:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=517339\" target=\"_blank\" rel=\"noopener norferrer\"><u>Loi du pays n\u00b0 2018-15 du 26 avril 2018 modifi\u00e9e r\u00e9glementant le titre et la profession d\u2019expert-comptable et instituant l\u2019ordre des experts-comptables<\/u><\/a><\/em><\/span><\/p>\n<p><span style=\"color: #ffffff\"><em><a style=\"color: #ffffff\" title=\"Arr\u00eat\u00e9 n\u00b0 1414 CM du 31 juillet 2018 portant mesures d\u2019application de la loi du pays n\u00b0 2018-15 du 26 avril 2018 portant r\u00e9glementation du titre et de la profession d\u2019expert-comptable et instituant l\u2019ordre des experts-comptables\" href=\"http:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=521314\" target=\"_blank\" rel=\"noopener noreferrer\"><u>Arr\u00eat\u00e9 n\u00b0 1414 CM du 31 juillet 2018 portant mesures d\u2019application de la loi du pays n\u00b0 2018-15 du 26 avril 2018 portant r\u00e9glementation du titre et de la profession d\u2019expert-comptable et instituant l\u2019ordre des experts-comptables<\/u><\/a><\/em><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-no-large-visibility\" style=\"--awb-padding-top:26px;--awb-padding-right:24px;--awb-padding-bottom:61px;--awb-padding-left:19px;--awb-overflow:hidden;--awb-bg-color:var(--awb-custom15);--awb-bg-color-hover:var(--awb-custom15);--awb-bg-color-medium:rgba(114,197,230,0.37);--awb-bg-color-medium-hover:rgba(114,197,230,0.4);--awb-bg-size:cover;--awb-border-radius:15px 15px 15px 15px;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:8.448%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:2;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:2;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-15\"><p style=\"font-size: 25px;font-family: Nunito;font-weight: 600\" data-fusion-font=\"true\" data-fusion-google-font=\"Nunito\" data-fusion-google-variant=\"600\">Professionnels<\/p>\n<\/div><nav class=\"awb-menu awb-menu_column awb-menu_em-click mobile-mode-collapse-to-button awb-menu_icons-left awb-menu_dc-yes mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-left close-on-outer-click-yes mobile-size-full-absolute loading mega-menu-loading awb-menu_desktop awb-menu_arrows-sub awb-menu_v-stacked awb-submenu_cm_accordion\" style=\"--awb-font-size:15px;--awb-min-height:20px;--awb-bg:rgba(114,197,230,0);--awb-border-radius-top-left:15px;--awb-border-radius-top-right:15px;--awb-border-radius-bottom-right:15px;--awb-border-radius-bottom-left:15px;--awb-gap:15px;--awb-items-padding-top:5px;--awb-items-padding-right:10px;--awb-items-padding-bottom:5px;--awb-items-padding-left:10px;--awb-border-color:var(--awb-color6);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-color:var(--awb-color6);--awb-active-color:var(--awb-color6);--awb-active-bg:rgba(114,197,230,0);--awb-active-border-top:1px;--awb-active-border-right:1px;--awb-active-border-bottom:1px;--awb-active-border-left:1px;--awb-active-border-color:var(--awb-color6);--awb-submenu-bg:rgba(114,197,230,0);--awb-submenu-sep-color:rgba(9,112,159,0.5);--awb-submenu-active-bg:rgba(114,197,230,0);--awb-submenu-active-color:var(--awb-color6);--awb-arrows-size-height:2px;--awb-arrows-size-width:2px;--awb-main-justify-content:flex-start;--awb-sub-justify-content:flex-start;--awb-mobile-bg:var(--awb-custom15);--awb-mobile-active-bg:var(--awb-custom15);--awb-mobile-trigger-color:var(--awb-color2);--awb-mobile-trigger-background-color:var(--awb-custom15);--awb-mobile-justify:flex-start;--awb-mobile-caret-left:auto;--awb-mobile-caret-right:0;--awb-fusion-font-family-typography:&quot;Nunito&quot;;--awb-fusion-font-style-typography:normal;--awb-fusion-font-weight-typography:700;--awb-fusion-font-family-submenu-typography:&quot;Nunito&quot;;--awb-fusion-font-style-submenu-typography:normal;--awb-fusion-font-weight-submenu-typography:400;--awb-fusion-font-family-mobile-typography:inherit;--awb-fusion-font-style-mobile-typography:normal;--awb-fusion-font-weight-mobile-typography:400;\" aria-label=\"Menu\" data-breakpoint=\"0\" data-count=\"1\" data-transition-type=\"fade\" data-transition-time=\"300\"><ul id=\"menu-footer-infos-pratiques\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_column\"><li  id=\"menu-item-2358\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2358 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2358\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/a-propos-de-la-dgae\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">\u00c0 propos de la DGAE<\/span><\/a><\/li><li  id=\"menu-item-2359\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2359 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-sub-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"2359\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/releve-des-prix\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Relev\u00e9 des prix<\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Relev\u00e9 des prix\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_click awb-menu__open-nav-submenu_main\"><\/button><span class=\"awb-menu__sub-arrow\"><\/span><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-6171\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6171 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/releve-des-prix\/le-panier-fute\/\" class=\"awb-menu__sub-a\"><span>Le Panier fut\u00e9<\/span><\/a><\/li><li  id=\"menu-item-6169\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6169 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/releve-des-prix\/le-cartable-fute\/\" class=\"awb-menu__sub-a\"><span>Le Cartable fut\u00e9<\/span><\/a><\/li><li  id=\"menu-item-6170\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6170 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/releve-des-prix\/la-meteo-des-prix\/\" class=\"awb-menu__sub-a\"><span>La M\u00e9t\u00e9o des prix<\/span><\/a><\/li><li  id=\"menu-item-5457\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5457 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/releve-des-prix\/observatoire-des-poissons\/\" class=\"awb-menu__sub-a\"><span>Observatoire des poissons<\/span><\/a><\/li><li  id=\"menu-item-6190\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6190 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/releve-des-prix\/ppn-no-te-mau-motu\/\" class=\"awb-menu__sub-a\"><span>PPN n\u014d te Mau Motu<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-2360\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2360 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2360\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/foire-aux-questions\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Foire aux questions<\/span><\/a><\/li><li  id=\"menu-item-2361\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2361 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2361\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/www.service-public.pf\/dgae\/liens-utiles\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Liens utiles<\/span><\/a><\/li><\/ul><\/nav><\/div><\/div>\n<\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":341,"featured_media":0,"parent":1759,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-1775","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages\/1775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/users\/341"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/comments?post=1775"}],"version-history":[{"count":0,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages\/1775\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages\/1759"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/media?parent=1775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}