{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/fr\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/fr\/blog\/author\/controlaudit_web\/","title":"Planifier l'audit 2026\u00a0: nommer l'auditeur avant le 31 d\u00e9cembre et pr\u00e9parer la cl\u00f4ture - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"EqpC0RH5GA\"><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/planifier-audit-2026-nomination-auditeur\/\">Planifier l&rsquo;audit 2026\u00a0: nommer l&rsquo;auditeur avant le 31 d\u00e9cembre et pr\u00e9parer la cl\u00f4ture<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/fr\/blog\/planifier-audit-2026-nomination-auditeur\/embed\/#?secret=EqpC0RH5GA\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Planifier l&rsquo;audit 2026\u00a0: nommer l&rsquo;auditeur avant le 31 d\u00e9cembre et pr\u00e9parer la cl\u00f4ture\u00a0\u00bb &#8212; Controlaudit\" data-secret=\"EqpC0RH5GA\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/planificar-auditoria-2026-nombramiento-auditor.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Selon l'art. 264.1 LSC, l'auditeur est nomm\u00e9 avant la fin de l'exercice \u00e0 auditer, pour une p\u00e9riode initiale de trois \u00e0 neuf ans. Nomination par le registre du commerce (art. 265 LSC), disposition additionnelle 4 du RLAC, seuils en vigueur de l'art. 263.2 LSC et calendrier de planification avec l'auditeur\u00a0: inventaire physique des stocks, confirmations et cl\u00f4ture."}