{"id":7213,"date":"2026-05-04T13:17:48","date_gmt":"2026-05-04T23:17:48","guid":{"rendered":"https:\/\/www.service-public.pf\/dgae\/?page_id=7213"},"modified":"2026-05-04T13:43:29","modified_gmt":"2026-05-04T23:43:29","slug":"comptable-liberal","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/comptable-liberal\/","title":{"rendered":"Comptable lib\u00e9ral"},"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<\/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\" 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>Home<\/span><\/a><\/li><\/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 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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-6980\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6980 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"6980\"><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\/taxe-de-developpement-local-renovee-tdlr\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Taxe de D\u00e9veloppement Local R\u00e9nov\u00e9e (TDLR)<\/span><\/a><\/li><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-7228\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7228 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/professionnels\/autorisations-et-formalites-administratives\/comptable-liberal\/\" class=\"awb-menu__sub-a\"><span>Comptable lib\u00e9ral<\/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>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-7438\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7438 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/reglementations\/textes-reglementaires\/les-investissements-etrangers-en-polynesie-francaise\/\" class=\"awb-menu__sub-a\"><span>Les investissements \u00e9trangers en Polyn\u00e9sie fran\u00e7aise<\/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-6577\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6577 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>Agr\u00e9ment au b\u00e9n\u00e9fice du r\u00e9gime fiscal particulier de certaines boissons alcooliques consomm\u00e9es sur place<\/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 des loyers<\/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-7020\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7020 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2026\/01\/Guide-PI.pdf\" class=\"awb-menu__sub-a\"><span>Guide de la propri\u00e9t\u00e9 intellectuelle 2025<\/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><li  id=\"menu-item-7039\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7039 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2026\/01\/rapport-comite-des-assurances_du-2-dec-2025.pdf\" class=\"awb-menu__sub-a\"><span>Rapport du Comit\u00e9 des Assurances du 2 Dec 2025<\/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-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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_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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><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-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-3\" 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-4\" 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=\"text-decoration: underline;color: #ffffff\"><a style=\"color: #ffffff;text-decoration: underline\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=1033369&amp;idr=0&amp;np=1&amp;lang=fr\" target=\"_blank\" rel=\"noopener\">Loi du pays n\u00b0 2025-36 du 1er d\u00e9cembre 2025 portant r\u00e9glementation de l&rsquo;exercice de la profession de comptable lib\u00e9ral et instituant la chambre des comptables lib\u00e9raux de la Polyn\u00e9sie fran\u00e7aise<\/a><\/span><\/p>\n<p><span style=\"text-decoration: underline;color: #ffffff\"><a style=\"color: #ffffff;text-decoration: underline\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=1038034&amp;idr=0&amp;np=1&amp;lang=fr\" target=\"_blank\" rel=\"noopener\">Arr\u00eat\u00e9 n\u00b0 477 CM du 13 avril 2026 portant application de la loi du pays n\u00b0 2025-36 du 1er d\u00e9cembre 2025 portant r\u00e9glementation de l&rsquo;exercice de la profession de comptable lib\u00e9ral et instituant la chambre des comptables lib\u00e9raux de la Polyn\u00e9sie fran\u00e7aise<\/a><\/span><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-5\" 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>Jusqu\u2019\u00e0 la r\u00e9cente r\u00e9forme, la profession de comptable lib\u00e9ral \u00e9tait r\u00e9glement\u00e9e en Polyn\u00e9sie fran\u00e7aise par la 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.<\/p>\n<p>La <a href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=1033369&amp;idr=0&amp;np=1&amp;lang=fr\" target=\"_blank\" rel=\"noopener\">loi du pays n\u00b0 2025-36 du 1er d\u00e9cembre 2025<\/a> portant r\u00e9glementation de l&rsquo;exercice de la profession de comptable lib\u00e9ral et instituant la chambre des comptables lib\u00e9raux de la Polyn\u00e9sie fran\u00e7aise est venue instaurer un nouveau r\u00e9gime propre \u00e0 la profession de comptable lib\u00e9ral en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p>Cette loi du pays instaure un nouveau r\u00e9gime d\u2019agr\u00e9ment pour l\u2019exercice de la profession de comptable lib\u00e9ral en Polyn\u00e9sie fran\u00e7aise et vient pr\u00e9ciser notamment le cadre de la profession en instituant une chambre professionnelle et un tableau de la chambre des comptables lib\u00e9raux de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p>Sa mise en \u0153uvre est pr\u00e9vue par <a href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=1038034&amp;idr=0&amp;np=1&amp;lang=fr\" target=\"_blank\" rel=\"noopener\">l\u2019arr\u00eat\u00e9 n\u00b0 477 CM du 13 avril 2026.<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-6 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;\" data-post-type-label=\"portfolio\"><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;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\"><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=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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-1 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-7 fusion-text-no-margin\" style=\"--awb-font-size:20px;--awb-margin-top:0px;--awb-margin-bottom:10px;\"><p>Mod\u00e8le d&rsquo;attestation sur l&rsquo;honneur<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:23px;--awb-padding-right-medium: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:0%;--awb-margin-bottom-small:3px;--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=\"--awb-margin-top:10px;--awb-margin-right:15px;--awb-margin-bottom:10px;--awb-margin-left:15px;--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;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2026\/05\/MODELE-_-Attestation-sur-lhonneur.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\">Formulaire PDF<\/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;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\"><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=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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-3 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-8 fusion-text-no-margin\" style=\"--awb-font-size:20px;--awb-margin-top:0px;--awb-margin-bottom:10px;\"><p>Demande d&rsquo;agr\u00e9ment pour exercer la profession de comptable lib\u00e9ral en Polyn\u00e9sie fran\u00e7aise<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:23px;--awb-padding-right-medium: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:0%;--awb-margin-bottom-small:3px;--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=\"--awb-margin-top:10px;--awb-margin-right:15px;--awb-margin-bottom:10px;--awb-margin-left:15px;--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;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2026\/05\/Form.-comptables-liberaux-V4.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\">Formulaire PDF<\/span><\/a><\/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:12px;--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-margin-top-small:0px;--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-row\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--awb-margin-top:10px;--awb-margin-right:15px;--awb-margin-bottom:10px;--awb-margin-left:15px;--button_accent_color:var(--awb-color3);--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--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_gradient_angle:180deg;--button_gradient_top_color:var(--awb-color1);--button_gradient_bottom_color:var(--awb-color1);--button_gradient_top_color_hover:var(--awb-color3);--button_gradient_bottom_color_hover:var(--awb-color3);--button_font_size:15px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.mes-demarches.gov.pf\/commencer\/dgae-demande-d-agrement-en-qualite-de-comptable-li\"><i class=\"fa-atlas 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\">Formulaire en ligne<\/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;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\"><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=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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_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-4 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-9 fusion-text-no-margin\" style=\"--awb-font-size:20px;--awb-margin-top:0px;--awb-margin-bottom:10px;\"><p>Note aux op\u00e9rateurs : Evolution de la r\u00e9glementation de l&rsquo;exercice de la profession de comptable lib\u00e9ral et instituant la chambre des comptables lib\u00e9raux de la Polyn\u00e9sie fran\u00e7aise<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:23px;--awb-padding-right-medium: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:0%;--awb-margin-bottom-small:3px;--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-4 fusion-button-default-span fusion-button-default-type\" style=\"--awb-margin-top:10px;--awb-margin-right:15px;--awb-margin-bottom:10px;--awb-margin-left:15px;--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;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dgae\/wp-content\/uploads\/sites\/44\/2026\/05\/2026-04-28-Note-aux-operateurs-n\u00b0-5651.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\">Formulaire PDF<\/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=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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-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-10\" 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-11\" 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>L\u2019exercice ill\u00e9gal de la profession de comptable lib\u00e9ral, ainsi que l\u2019usage abusif de ce titre ou de l\u2019appellation de soci\u00e9t\u00e9 de comptables lib\u00e9raux ou de titres quelconques tendant \u00e0 cr\u00e9er une similitude ou une confusion avec ceux-ci, constituent un d\u00e9lit puni des peines pr\u00e9vues aux articles <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000021342951\" target=\"_blank\" rel=\"noopener\">433-17<\/a> et <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020630753\" target=\"_blank\" rel=\"noopener\">433-25<\/a> du code p\u00e9nal.<\/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-flex-grow:0;--awb-flex-shrink:0;--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-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:2;--awb-flex-grow-small:;--awb-flex-shrink-small:;--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-12\"><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 awb-menu_mt-align-flex-start 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\"  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utiles<\/span><\/a><\/li><\/ul><\/nav><\/div><\/div>\n<\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":423,"featured_media":0,"parent":1759,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-7213","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages\/7213","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\/423"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/comments?post=7213"}],"version-history":[{"count":7,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages\/7213\/revisions"}],"predecessor-version":[{"id":7236,"href":"https:\/\/www.service-public.pf\/dgae\/wp-json\/wp\/v2\/pages\/7213\/revisions\/7236"}],"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=7213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}