{"id":2703,"date":"2026-04-16T12:10:46","date_gmt":"2026-04-16T10:10:46","guid":{"rendered":"https:\/\/ocps.ad\/audit-en-andorre\/"},"modified":"2026-07-30T11:36:19","modified_gmt":"2026-07-30T09:36:19","slug":"audit-en-andorre","status":"publish","type":"page","link":"https:\/\/ocps.ad\/fr\/audit-en-andorre\/","title":{"rendered":"Audit en Andorre"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2703\" class=\"elementor elementor-2703 elementor-1062\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa255c e-flex e-con-boxed e-con e-parent\" data-id=\"eaa255c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad540f5 elementor-widget elementor-widget-text-editor\" data-id=\"ad540f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nous disposons de l\u2019Exp\u00e9rience, de la Connaissance, de la Qualit\u00e9, de la Rigueur et de la Confiance n\u00e9cessaires pour offrir les services professionnels requis par le client, dans un environnement en constante \u00e9volution et de plus en plus r\u00e9glement\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-367182a e-grid e-con-full e-con e-child\" data-id=\"367182a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab9e1b e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6ab9e1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#externa\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Audit Externe \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 64 64\" data-name=\"Layer 1\"><path d=\"m2 43.33a3.1 3.1 0 0 0 3.1 3.1h21.671a14.6 14.6 0 0 0 2.168 2.794 14.489 14.489 0 0 0 17.761 2.159l2.012 2.017a.993.993 0 0 0 -.02 1.3l4.5 5.28a5.006 5.006 0 0 0 3.608 1.756h.2a5 5 0 0 0 3.245-8.8l-5.28-4.5a.992.992 0 0 0 -1.3.019l-2.016-2.016a14.441 14.441 0 0 0 .049-14.891v-12.064a3.1 3.1 0 0 0 -3.1-3.1h-3.754l-13.23-7.53a4.989 4.989 0 0 0 .271-1.554 5.039 5.039 0 0 0 -10.077 0 4.951 4.951 0 0 0 .272 1.559l-13.225 7.528h-3.755a3.1 3.1 0 0 0 -3.1 3.1zm24.847-39.07a3.039 3.039 0 1 1 -3.039 3.04 3.042 3.042 0 0 1 3.039-3.04zm-3.779 6.34a4.97 4.97 0 0 0 7.558 0l10.174 5.786h-27.9zm-17.968 33.827a1.1 1.1 0 0 1 -1.1-1.097v-2.7h20.79a14.41 14.41 0 0 0 .963 3.8zm53.846 10.029a3 3 0 0 1 .175 4.4 2.934 2.934 0 0 1 -2.24.877 2.969 2.969 0 0 1 -2.165-1.051l-3.9-4.579 3.555-3.554zm-6.711-4.6-2.118 2.12-1.751-1.752a14.328 14.328 0 0 0 2.118-2.118zm-4.169-2.049a12.524 12.524 0 1 1 3.669-8.857 12.442 12.442 0 0 1 -3.669 8.857zm1.414-19.127a14.513 14.513 0 0 0 -24.78 9.95h-20.7v-14.445h45.692v4.728c-.073-.076-.137-.158-.212-.233zm-44.38-10.293h43.5a1.1 1.1 0 0 1 1.1 1.1v2.7h-45.7v-2.7a1.1 1.1 0 0 1 1.1-1.1z\"><\/path><path d=\"m31.74 31.48a10.564 10.564 0 1 0 14.94 0 10.578 10.578 0 0 0 -14.94 0zm13.526 13.526a8.56 8.56 0 1 1 0-12.111 8.577 8.577 0 0 1 0 12.111z\"><\/path><path d=\"m40.076 32.625a1.04 1.04 0 0 0 -1.732 0l-3.467 6.005h-2.038a1 1 0 0 0 0 2h.883l-.423.733a1 1 0 0 0 1.732 1l1-1.733h6.356l1 1.733a1 1 0 0 0 1.732-1l-.419-.733h.883a1 1 0 0 0 0-2h-2.04zm-2.889 6.005 2.023-3.505 2.023 3.505z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#externa\" >\n\t\t\t\t\t\t\tAudit Externe \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d344f96 e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d344f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#public\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Audit Secteur Public \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 64 64\" data-name=\"Layer 1\"><path d=\"m34.171 51.625c5.822 0 11.295-2.268 15.412-6.384s6.384-9.59 6.384-15.412-2.268-11.295-6.384-15.412-9.59-6.384-15.412-6.384-11.295 2.268-15.412 6.384-6.384 9.59-6.384 15.412 2.268 11.295 6.384 15.412 9.59 6.384 15.412 6.384zm-13.998-35.794c3.739-3.739 8.71-5.798 13.998-5.798s10.259 2.06 13.998 5.798 5.798 8.71 5.798 13.998-2.06 10.259-5.798 13.998c-3.739 3.739-8.71 5.798-13.998 5.798s-10.259-2.059-13.998-5.798-5.798-8.71-5.798-13.998 2.059-10.259 5.798-13.998z\"><\/path><path d=\"m4.035 59.965c1.354 1.354 3.134 2.032 4.913 2.032s3.558-.677 4.913-2.032l6.167-6.167c4.346 2.564 9.244 3.845 14.144 3.845 7.125 0 14.253-2.713 19.678-8.138 10.85-10.851 10.85-28.505 0-39.355-5.256-5.256-12.245-8.151-19.678-8.151s-14.422 2.895-19.678 8.151-8.151 12.244-8.151 19.678c0 5.058 1.343 9.908 3.856 14.148l-6.163 6.163c-2.709 2.709-2.709 7.117 0 9.826zm11.873-48.4c4.878-4.878 11.364-7.565 18.264-7.565s13.385 2.687 18.264 7.565c10.07 10.07 10.07 26.457 0 36.527-10.071 10.069-26.458 10.069-36.527 0-4.878-4.878-7.565-11.365-7.565-18.264s2.687-13.385 7.565-18.264zm-4.599 34.129c.94 1.348 1.999 2.626 3.185 3.812 1.195 1.195 2.475 2.25 3.817 3.181l-5.864 5.864c-1.93 1.929-5.068 1.928-6.998 0-1.929-1.929-1.929-5.068 0-6.998l5.86-5.86z\"><\/path><path d=\"m48.059 39.99c.552 0 1-.448 1-1v-3.278c0-.552-.448-1-1-1h-1.336v-7.083c0-.422-.265-.798-.662-.941l-6.889-2.473v-3.547c0-.552-.448-1-1-1h-8c-.552 0-1 .448-1 1v3.547l-6.889 2.473c-.397.143-.662.52-.662.941v7.083h-1.336c-.552 0-1 .448-1 1v3.278c0 .552.448 1 1 1zm-3.336-5.278h-5.551v-8.373l5.551 1.994zm-13.551-13.045h6v13.045h-6zm-7.551 6.666 5.551-1.994v8.373h-5.551zm-2.336 8.379h25.774v1.278h-25.774z\"><\/path><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" y=\"22.387\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" y=\"26.161\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"25.089\" y=\"28.522\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"25.089\" y=\"31.831\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"40.64\" y=\"28.522\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"40.64\" y=\"31.831\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" y=\"29.936\"><\/rect><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#public\" >\n\t\t\t\t\t\t\tAudit Secteur Public \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44cf59e e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"44cf59e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#assurance\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Assurance \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 128 128\" width=\"512\" height=\"512\"><g id=\"Outline\"><g id=\"Outline-2\" data-name=\"Outline\"><path d=\"M121.127,108.331a4.5,4.5,0,0,0-1.094-4.65L109.2,92.849a83.286,83.286,0,0,0,6.785-12.538c6.636-15.29,9.277-33.151,8.073-54.6a7.517,7.517,0,0,0-8.763-6.941C93.771,22.682,74.8,8.271,67.652,1.893a5.49,5.49,0,0,0-7.3,0C53.2,8.271,34.238,22.683,12.7,18.769A7.516,7.516,0,0,0,3.941,25.71c-1.2,21.45,1.435,39.311,8.071,54.6A83.417,83.417,0,0,0,18.8,92.849L7.967,103.681a4.5,4.5,0,0,0,2.561,7.655l9.826,1.307a1.486,1.486,0,0,1,1.276,1.276l1.308,9.827a4.5,4.5,0,0,0,7.656,2.562l10.519-10.519a109.1,109.1,0,0,0,19.97,11.1,7.4,7.4,0,0,0,5.834,0,109.041,109.041,0,0,0,19.97-11.1l10.519,10.52a4.5,4.5,0,0,0,7.656-2.562l1.308-9.828a1.484,1.484,0,0,1,1.276-1.274l9.826-1.308A4.458,4.458,0,0,0,121.127,108.331ZM28.472,124.187a1.5,1.5,0,0,1-1.567.373,1.445,1.445,0,0,1-.993-1.21L24.6,113.523a4.494,4.494,0,0,0-3.853-3.854l-9.827-1.308a1.443,1.443,0,0,1-1.209-.992,1.5,1.5,0,0,1,.373-1.567L20.51,95.379a85.393,85.393,0,0,0,18.17,18.6Zm37.257-.053a4.391,4.391,0,0,1-3.458,0C22.291,106.9,4.191,74.756,6.936,25.878a4.5,4.5,0,0,1,5.23-4.158C35,25.876,54.865,10.8,62.343,4.133a2.491,2.491,0,0,1,3.313,0C73.136,10.8,93,25.867,115.834,21.72a4.5,4.5,0,0,1,5.229,4.158C123.809,74.756,105.709,106.9,65.729,124.134Zm41.52-14.464a4.492,4.492,0,0,0-3.853,3.852l-1.309,9.828a1.444,1.444,0,0,1-.992,1.21,1.5,1.5,0,0,1-1.568-.373L89.32,113.979a85.393,85.393,0,0,0,18.17-18.6L117.912,105.8a1.5,1.5,0,0,1,.373,1.567,1.443,1.443,0,0,1-1.21.992Z\"><\/path><path d=\"M114.263,30.661a1.511,1.511,0,0,0-1.637-1.449c-1.543.142-3.124.215-4.7.216h0c-18.936,0-35.067-10.51-43-16.775a1.5,1.5,0,0,0-1.86,0c-7.93,6.264-24.061,16.774-43,16.775-1.559,0-3.141-.073-4.7-.215a1.512,1.512,0,0,0-1.636,1.449c-1.3,43.1,14.478,70.525,49.65,86.316a1.5,1.5,0,0,0,1.228,0C99.787,101.187,115.563,73.759,114.263,30.661ZM64,113.963C30.933,98.883,15.87,72.9,16.7,32.323c1.126.07,2.257.1,3.377.1,19.125,0,35.4-10.138,43.928-16.7,8.527,6.56,24.806,16.7,43.931,16.7,1.125,0,2.255-.036,3.373-.106C112.131,72.9,97.068,98.883,64,113.963Z\"><\/path><path d=\"M64,41.929A22.071,22.071,0,1,0,86.071,64,22.1,22.1,0,0,0,64,41.929Zm0,41.142A19.071,19.071,0,1,1,83.071,64,19.092,19.092,0,0,1,64,83.071Z\"><\/path><path d=\"M94.637,56.159l-1.75-.06a29.7,29.7,0,0,0-2.87-6.942l1.192-1.277a3.985,3.985,0,0,0-.1-5.558l-5.435-5.436a3.987,3.987,0,0,0-5.558-.1l-1.284,1.2A29.684,29.684,0,0,0,71.9,35.111l-.06-1.748a3.983,3.983,0,0,0-4-3.863H60.157a3.985,3.985,0,0,0-4,3.862l-.06,1.751a29.713,29.713,0,0,0-6.942,2.87L47.88,36.791a3.984,3.984,0,0,0-5.557.1l-5.436,5.435a3.984,3.984,0,0,0-.095,5.558l1.2,1.283A29.742,29.742,0,0,0,35.112,56.1l-1.75.06a3.983,3.983,0,0,0-3.862,4v7.688a3.983,3.983,0,0,0,3.862,4l1.751.06a29.66,29.66,0,0,0,2.87,6.942L36.792,80.12a3.984,3.984,0,0,0,.1,5.558l5.434,5.434a3.985,3.985,0,0,0,5.559.1l1.283-1.2A29.667,29.667,0,0,0,56.1,92.888l.06,1.75a3.985,3.985,0,0,0,4,3.862h7.687a3.983,3.983,0,0,0,4-3.862l.06-1.751a29.7,29.7,0,0,0,6.942-2.87l1.277,1.192a3.984,3.984,0,0,0,5.558-.1l5.434-5.434a3.983,3.983,0,0,0,.1-5.558l-1.2-1.284A29.667,29.667,0,0,0,92.888,71.9l1.749-.06a3.983,3.983,0,0,0,3.863-4V60.156A3.983,3.983,0,0,0,94.637,56.159ZM95.5,67.844a1,1,0,0,1-.966,1l-2.877.1A1.5,1.5,0,0,0,90.248,70.1a26.747,26.747,0,0,1-3.376,8.138,1.5,1.5,0,0,0,.176,1.818l1.968,2.108a1,1,0,0,1-.025,1.39l-5.434,5.434a1,1,0,0,1-1.39.025l-2.1-1.962a1.5,1.5,0,0,0-1.817-.176A26.75,26.75,0,0,1,70.1,90.247a1.5,1.5,0,0,0-1.162,1.409l-.1,2.879a1,1,0,0,1-1,.965H60.157a1,1,0,0,1-1-.966l-.1-2.877A1.5,1.5,0,0,0,57.9,90.248a26.763,26.763,0,0,1-8.139-3.376,1.5,1.5,0,0,0-1.818.176l-2.107,1.968a.994.994,0,0,1-1.389-.025l-5.435-5.434a1,1,0,0,1-.024-1.39l1.961-2.1a1.5,1.5,0,0,0,.176-1.817A26.739,26.739,0,0,1,37.753,70.1a1.5,1.5,0,0,0-1.41-1.161l-2.878-.1a1,1,0,0,1-.965-1V60.156a1,1,0,0,1,.965-1l2.877-.1a1.5,1.5,0,0,0,1.41-1.161,26.716,26.716,0,0,1,3.376-8.138,1.5,1.5,0,0,0-.176-1.818l-1.968-2.108a1,1,0,0,1,.024-1.39l5.436-5.435a1,1,0,0,1,1.389-.024l2.1,1.962a1.5,1.5,0,0,0,1.818.176A26.707,26.707,0,0,1,57.9,37.754a1.5,1.5,0,0,0,1.161-1.41l.1-2.878a1,1,0,0,1,1-.966h7.687a1,1,0,0,1,1,.966l.1,2.876A1.5,1.5,0,0,0,70.1,37.751a26.747,26.747,0,0,1,8.137,3.377,1.5,1.5,0,0,0,1.819-.176l2.108-1.968a1,1,0,0,1,1.39.024l5.434,5.435a1,1,0,0,1,.025,1.39l-1.962,2.1a1.5,1.5,0,0,0-.176,1.817A26.75,26.75,0,0,1,90.247,57.9a1.5,1.5,0,0,0,1.409,1.162l2.878.1h0a1,1,0,0,1,.965,1Z\"><\/path><path d=\"M70.174,53.773,60.69,62.762,57.929,60a5.4,5.4,0,0,0-7.643,7.643l6.481,6.481a5.377,5.377,0,0,0,7.539.1L77.61,61.62a5.405,5.405,0,0,0-7.436-7.847Zm5.372,5.669-13.3,12.607A2.393,2.393,0,0,1,58.888,72l-6.48-6.482a2.4,2.4,0,1,1,3.4-3.4L59.6,65.915a1.5,1.5,0,0,0,2.092.028l10.544-9.992a2.4,2.4,0,0,1,3.308,3.491Z\"><\/path><\/g><\/g><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#assurance\" >\n\t\t\t\t\t\t\tAssurance \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3edb18 e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b3edb18\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#financera\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Conseil Financier \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" height=\"512\" viewBox=\"0 0 512 512\" width=\"512\"><g><g><path d=\"m210.073 503h-162.26c-21.401 0-38.813-17.412-38.813-38.813v-152.038c0-21.401 17.412-38.813 38.813-38.813h219.458c5.792 0 10.599-1.991 14.695-6.087l43.334-43.333c6.456-6.456 15.067-10.012 24.249-10.012s17.793 3.556 24.249 10.012c13.371 13.371 13.37 35.127 0 48.499l-51.186 51.185c-12.157 12.159-27.042 18.325-44.238 18.325h-61.302v154.075c.001 3.866-3.133 7-6.999 7zm-132.485-14h125.485v-154.076c0-3.866 3.134-7 7-7h68.302c13.536 0 24.769-4.652 34.339-14.224l51.186-51.185c7.912-7.913 7.913-20.788.001-28.7-3.812-3.812-8.908-5.911-14.351-5.911s-10.538 2.099-14.351 5.911l-43.334 43.333c-6.76 6.76-15.034 10.188-24.594 10.188h-219.458c-13.682 0-24.813 11.131-24.813 24.813v152.037c0 13.683 11.131 24.814 24.813 24.814h15.774v-154.076c0-3.866 3.134-7 7-7s7 3.134 7 7v154.076zm62.742-241.338c-35.507 0-64.394-28.887-64.394-64.394s28.887-64.394 64.394-64.394 64.395 28.887 64.395 64.394-28.888 64.394-64.395 64.394zm0-114.788c-27.787 0-50.394 22.606-50.394 50.394s22.606 50.394 50.394 50.394 50.395-22.606 50.395-50.394-22.607-50.394-50.395-50.394z\"><\/path><\/g><g><path d=\"m52.421 78.932-7.082-12.077 32.155-18.855 7.082 12.077zm87.463-9.133-29.754-11.71 5.127-13.027 29.754 11.71zm37.779-2.827-7.01-12.119 31.851-18.421 7.01 12.119z\"><\/path><\/g><g><path d=\"m33.651 106.474c-13.592 0-24.651-11.058-24.651-24.651s11.059-24.651 24.651-24.651 24.652 11.058 24.652 24.651-11.059 24.651-24.652 24.651zm0-35.302c-5.873 0-10.651 4.778-10.651 10.651s4.778 10.651 10.651 10.651 10.651-4.778 10.651-10.651-4.778-10.651-10.651-10.651z\"><\/path><\/g><g><path d=\"m158.877 94.402c-13.593 0-24.651-11.059-24.651-24.651s11.058-24.651 24.651-24.651 24.651 11.059 24.651 24.651-11.058 24.651-24.651 24.651zm0-35.302c-5.873 0-10.651 4.778-10.651 10.651s4.778 10.651 10.651 10.651 10.651-4.778 10.651-10.651-4.778-10.651-10.651-10.651z\"><\/path><\/g><g><path d=\"m221.291 58.303c-13.593 0-24.651-11.059-24.651-24.651s11.058-24.652 24.651-24.652 24.651 11.058 24.651 24.651-11.058 24.652-24.651 24.652zm0-35.303c-5.873 0-10.651 4.778-10.651 10.651s4.778 10.651 10.651 10.651 10.651-4.778 10.651-10.651-4.778-10.651-10.651-10.651z\"><\/path><\/g><g><path d=\"m96.265 69.76c-13.593 0-24.651-11.058-24.651-24.651s11.059-24.652 24.651-24.652 24.651 11.059 24.651 24.652-11.059 24.651-24.651 24.651zm0-35.303c-5.873 0-10.651 4.778-10.651 10.652 0 5.873 4.778 10.651 10.651 10.651s10.651-4.778 10.651-10.651c0-5.874-4.778-10.652-10.651-10.652z\"><\/path><\/g><g><path d=\"m400.638 213.725c-56.442 0-102.362-45.919-102.362-102.362s45.919-102.363 102.362-102.363 102.362 45.919 102.362 102.362-45.92 102.363-102.362 102.363zm0-190.725c-48.723 0-88.362 39.639-88.362 88.362s39.64 88.362 88.362 88.362 88.362-39.639 88.362-88.362-39.64-88.362-88.362-88.362z\"><\/path><\/g><g><path d=\"m400.638 185.794c-41.042 0-74.432-33.39-74.432-74.432s33.39-74.431 74.432-74.431 74.432 33.39 74.432 74.431c-.001 41.042-33.39 74.432-74.432 74.432zm0-134.863c-33.322 0-60.432 27.109-60.432 60.431s27.109 60.432 60.432 60.432 60.432-27.109 60.432-60.432c-.001-33.321-27.11-60.431-60.432-60.431z\"><\/path><\/g><g><path d=\"m400.864 163.198c-3.788 0-6.903-3.023-6.995-6.831l-.095-3.938c-6.118-1.471-10.202-4.874-14.109-8.56-2.812-2.653-2.941-7.083-.288-9.895 2.653-2.813 7.084-2.94 9.896-.289 4.381 4.133 6.638 5.509 11.365 5.509 6.796 0 12.325-4.602 12.325-10.257s-5.529-10.257-12.325-10.257c-14.516 0-26.325-10.882-26.325-24.257 0-11.102 8.136-20.485 19.202-23.355l-.104-4.373c-.093-3.865 2.966-7.073 6.831-7.166 3.883-.093 7.073 2.966 7.165 6.831l.116 4.875c6.062 1.667 12.918 5.204 16.109 10.06 2.123 3.231 1.226 7.571-2.005 9.694-3.231 2.125-7.571 1.226-9.694-2.005-1.203-1.831-7.708-4.818-11.296-4.819-6.795 0-12.324 4.602-12.324 10.257s5.529 10.257 12.325 10.257c14.516 0 26.325 10.882 26.325 24.257 0 11.097-8.129 20.478-19.188 23.352l.091 3.741c.094 3.865-2.964 7.074-6.829 7.167-.058.002-.116.002-.173.002z\"><\/path><\/g><g><path d=\"m496 503h-50.032c-3.866 0-7-3.134-7-7v-192.897c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v192.897c0 3.866-3.134 7-7 7zm-43.032-14h36.032v-178.897h-36.032zm-47.195 14h-50.032c-3.866 0-7-3.134-7-7v-147.748c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v147.748c0 3.866-3.133 7-7 7zm-43.032-14h36.032v-133.748h-36.032zm-47.192 14h-50.032c-3.866 0-7-3.134-7-7v-102.599c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v102.599c0 3.866-3.134 7-7 7zm-43.032-14h36.032v-88.599h-36.032z\"><\/path><\/g><\/g><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#financera\" >\n\t\t\t\t\t\t\tConseil Financier \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6f6dad e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b6f6dad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#esg\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Assurance ESG \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Outline\" viewBox=\"0 0 512 512\" width=\"512\" height=\"512\"><path d=\"M356.194,73.186a7.816,7.816,0,0,0-2.4-.949A159.3,159.3,0,0,0,232,16C143.775,16,72,87.775,72,176s71.775,160,160,160a160.292,160.292,0,0,0,97.516-33.155,123.187,123.187,0,0,0,19.961,8.8,7.993,7.993,0,0,0,2.359.357h.286a8,8,0,0,0,2.359-.357c1.131-.348,28.007-8.823,54.992-33.771,24.855-22.981,54.485-64.861,54.485-133.874a8,8,0,0,0-3.806-6.812ZM237.154,32.1A143.264,143.264,0,0,1,338.385,78.959L248,134.6V104a8,8,0,0,0-6.431-7.845l-30.2-6.04ZM141.472,287.9,164.8,270.4a8,8,0,0,0,2.355-9.978l-14.882-29.765,4.685-32.8,3.617,5.425,7.664,30.656a8,8,0,0,0,3.645,4.92l36.6,21.961,6.463,58.165A143.351,143.351,0,0,1,141.472,287.9ZM232,320c-.281,0-.56-.009-.841-.011l-7.208-64.873a8,8,0,0,0-3.835-5.976l-37.159-22.295-7.2-28.785a7.983,7.983,0,0,0-1.1-2.5l-16-24a8,8,0,0,0-14.576,3.306l-8,56a8.011,8.011,0,0,0,.765,4.71l13.013,26.028L129.41,276.942A143.525,143.525,0,0,1,88,176c0-75.171,57.9-137.063,131.444-143.446l-26.755,60.2a8,8,0,0,0,5.742,11.094L232,110.559V144a8,8,0,0,0,5.471,7.59l2.7.9c2.315,63.97,30.5,103.361,54.314,125.382a170.367,170.367,0,0,0,20.209,16.014A144.289,144.289,0,0,1,232,320Zm167.131-54.359a149.3,149.3,0,0,1-47.163,29.932,147.983,147.983,0,0,1-46.62-29.449c-31.784-29.386-48.36-68.963-49.305-117.683l95.936-59.062,95.936,59.062C446.976,196.884,430.575,236.294,399.131,265.641Z\"><\/path><path d=\"M478.133,336.251a36.864,36.864,0,0,0-36.409-1.2l-53.45,27.794A40.051,40.051,0,0,0,334.111,344l-78.9,39.453L146.2,352.308A8.013,8.013,0,0,0,144,352H96v-8a8,8,0,0,0-8-8H24a8,8,0,0,0-8,8V456a8,8,0,0,0,8,8H88a8,8,0,0,0,8-8v-5.645l173.98,45.386a8,8,0,0,0,5.9-.748l216-120A8,8,0,0,0,496,368,36.871,36.871,0,0,0,478.133,336.251ZM80,448H32V352H80Zm190.917,31.45L96,433.819V368h46.88L253.8,399.692a8,8,0,0,0,5.776-.537l81.689-40.844a23.5,23.5,0,0,1,20.685-.377,23.964,23.964,0,0,1,12.108,12.3L284.31,416.9a8,8,0,0,0,7.38,14.2L449.1,349.242a21.157,21.157,0,0,1,30.433,14.308Z\"><\/path><path d=\"M347.79,110.749l-71.206,43.837a8,8,0,0,0-3.772,7.546c3.384,36.778,17.323,67.19,41.43,90.39a138.234,138.234,0,0,0,34.064,23.986,8.005,8.005,0,0,0,7.087.006,138.681,138.681,0,0,0,34.222-24.008c24.2-23.21,38.19-53.637,41.576-90.436a8,8,0,0,0-3.771-7.545c-17.235-10.615-45.992-28.28-71.251-43.782A8,8,0,0,0,347.79,110.749ZM414.733,165.5c-3.76,30.648-15.922,56.016-36.192,75.455a122.764,122.764,0,0,1-26.678,19.378,122.249,122.249,0,0,1-26.526-19.343c-20.192-19.432-32.313-44.789-36.067-75.428l62.72-38.613C374.15,140.555,398.315,155.4,414.733,165.5Z\"><\/path><path d=\"M322.343,205.657l16,16a8,8,0,0,0,11.314,0l40-40a8,8,0,0,0-11.314-11.314L344,204.687l-10.343-10.344a8,8,0,0,0-11.314,11.314Z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#esg\" >\n\t\t\t\t\t\t\tAssurance ESG \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7e921f e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d7e921f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#altres\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Autres services de conseil \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M256,0C114.615,0,0,114.615,0,256s114.615,256,256,256s256-114.615,256-256S397.385,0,256,0z M256,494.933   C124.041,494.933,17.067,387.959,17.067,256S124.041,17.067,256,17.067S494.933,124.041,494.933,256S387.959,494.933,256,494.933z   \"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M128,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S156.277,204.8,128,204.8z    M128,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133s34.133,15.282,34.133,34.133   C162.133,274.851,146.851,290.133,128,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M256,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S284.277,204.8,256,204.8z    M256,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C290.133,274.851,274.851,290.133,256,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M384,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S412.277,204.8,384,204.8z    M384,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C418.133,274.851,402.851,290.133,384,290.133z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#altres\" >\n\t\t\t\t\t\t\tAutres services de conseil \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ec9a4d e-flex e-con-boxed e-con e-parent\" data-id=\"2ec9a4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f06fb5 elementor-widget elementor-widget-spacer\" data-id=\"0f06fb5\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"externa\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56c8e34 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"56c8e34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 64 64\" data-name=\"Layer 1\"><path d=\"m2 43.33a3.1 3.1 0 0 0 3.1 3.1h21.671a14.6 14.6 0 0 0 2.168 2.794 14.489 14.489 0 0 0 17.761 2.159l2.012 2.017a.993.993 0 0 0 -.02 1.3l4.5 5.28a5.006 5.006 0 0 0 3.608 1.756h.2a5 5 0 0 0 3.245-8.8l-5.28-4.5a.992.992 0 0 0 -1.3.019l-2.016-2.016a14.441 14.441 0 0 0 .049-14.891v-12.064a3.1 3.1 0 0 0 -3.1-3.1h-3.754l-13.23-7.53a4.989 4.989 0 0 0 .271-1.554 5.039 5.039 0 0 0 -10.077 0 4.951 4.951 0 0 0 .272 1.559l-13.225 7.528h-3.755a3.1 3.1 0 0 0 -3.1 3.1zm24.847-39.07a3.039 3.039 0 1 1 -3.039 3.04 3.042 3.042 0 0 1 3.039-3.04zm-3.779 6.34a4.97 4.97 0 0 0 7.558 0l10.174 5.786h-27.9zm-17.968 33.827a1.1 1.1 0 0 1 -1.1-1.097v-2.7h20.79a14.41 14.41 0 0 0 .963 3.8zm53.846 10.029a3 3 0 0 1 .175 4.4 2.934 2.934 0 0 1 -2.24.877 2.969 2.969 0 0 1 -2.165-1.051l-3.9-4.579 3.555-3.554zm-6.711-4.6-2.118 2.12-1.751-1.752a14.328 14.328 0 0 0 2.118-2.118zm-4.169-2.049a12.524 12.524 0 1 1 3.669-8.857 12.442 12.442 0 0 1 -3.669 8.857zm1.414-19.127a14.513 14.513 0 0 0 -24.78 9.95h-20.7v-14.445h45.692v4.728c-.073-.076-.137-.158-.212-.233zm-44.38-10.293h43.5a1.1 1.1 0 0 1 1.1 1.1v2.7h-45.7v-2.7a1.1 1.1 0 0 1 1.1-1.1z\"><\/path><path d=\"m31.74 31.48a10.564 10.564 0 1 0 14.94 0 10.578 10.578 0 0 0 -14.94 0zm13.526 13.526a8.56 8.56 0 1 1 0-12.111 8.577 8.577 0 0 1 0 12.111z\"><\/path><path d=\"m40.076 32.625a1.04 1.04 0 0 0 -1.732 0l-3.467 6.005h-2.038a1 1 0 0 0 0 2h.883l-.423.733a1 1 0 0 0 1.732 1l1-1.733h6.356l1 1.733a1 1 0 0 0 1.732-1l-.419-.733h.883a1 1 0 0 0 0-2h-2.04zm-2.889 6.005 2.023-3.505 2.023 3.505z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAudit Externe\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bfd1e1 e-con-full e-flex e-con e-child\" data-id=\"2bfd1e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34f9504 e-con-full e-flex e-con e-child\" data-id=\"34f9504\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bbb771 elementor-widget elementor-widget-text-editor\" data-id=\"5bbb771\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Conform\u00e9ment \u00e0 la Loi sur l\u2019audit, les entit\u00e9s ou groupes d\u2019entit\u00e9s qui, individuellement ou de mani\u00e8re consolid\u00e9e, respectent les seuils \u00e9tablis doivent pr\u00e9senter des comptes annuels audit\u00e9s.<\/p>\n<ul>\n<li>Audit de comptes annuels individuels.<\/li>\n<li>Audit de comptes annuels consolid\u00e9s.<\/li>\n<li><em>Reporting<\/em> aux Groupes internationaux selon les normes IFRS ou GAAP locales.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be29715 e-con-full e-flex e-con e-child\" data-id=\"be29715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-816636b foto-bw elementor-widget elementor-widget-image\" data-id=\"816636b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-externa-andorra.webp\" class=\"attachment-large size-large wp-image-2704\" alt=\"audit externe andorre\" srcset=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-externa-andorra.webp 600w, https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-externa-andorra-300x200.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-114be52 e-flex e-con-boxed e-con e-parent\" data-id=\"114be52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f614ca6 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f614ca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 512 512\"><g><path d=\"m427.4790955 311.3430786-134.9935608-233.2966766c-7.6308289-13.173439-21.272644-21.0384674-36.4953003-21.0384674-15.2031097 0-28.8449402 7.8650284-36.475769 21.0384674l-134.9935685 233.2966766v.0097351c-7.6308365 13.2027283-7.6503525 28.9815674-.019516 42.1842957 7.6113205 13.2026978 21.2531433 21.0774841 36.4953003 21.0774841h270.0066528c15.242157 0 28.9035034-7.884552 36.514801-21.0970154 7.6113206-13.2026977 7.6113206-28.9718017-.0390395-42.1744995zm-17.2718201 32.1919556c-4.000824 6.9477844-11.1828003 11.0949707-19.203949 11.0949707h-270.0066452c-8.0016479 0-15.183609-4.1374512-19.1844254-11.0852051-4.02034-6.9477539-4.000824-15.242157 0-22.1996765v.0097656l134.9935609-233.2966766c8.0601959-13.8760223 30.367218-13.8369904 38.3883667 0l134.9935608 233.2966766c4.0203552 6.9379883 4.0203552 15.2323914.0195312 22.1801453z\"><\/path><path d=\"m256.0097656 136.0387878c-17.3889465 0-31.5381927 14.1394958-31.4991608 32.3480988l7.318573 88.9158173c1.0733948 12.6757813 11.4560242 22.2387085 24.1805878 22.2387085 12.5098877 0 23.1266785-9.7678528 24.1805725-22.2582092l7.3380737-89.7159882c.0000001-17.3889313-14.1297302-31.5284272-31.5186462-31.5284272zm4.2740479 119.5855256c-.3708191 4.4594574-8.1577759 4.430191-8.548111.019516l-7.279541-88.0766144c0-6.3622894 5.1913147-11.5438385 11.5536041-11.5438385 6.3622742 0 11.5340576 5.1815491 11.5730896 10.7241516z\"><\/path><path d=\"m256.0097656 289.5337219c-15.0665131 0-27.3226929 12.2561646-27.3226929 27.3226624 0 15.0665283 12.2561798 27.3226929 27.3226929 27.3226929 15.0664978 0 27.3226624-12.2561646 27.3226624-27.3226929 0-15.0664978-12.2561646-27.3226624-27.3226624-27.3226624zm0 34.6607666c-4.039856 0-7.3381042-3.2884827-7.3381042-7.3381042 0-4.0495911 3.2982483-7.3380737 7.3381042-7.3380737s7.3380737 3.2884827 7.3380737 7.3380737c.0000001 4.0496216-3.2982177 7.3381042-7.3380737 7.3381042z\"><\/path><path d=\"m256.0097656 15.9848795c-132.3588867 0-240.0297699 107.6708832-240.0297699 240.0200043 0 132.3393555 107.6708832 240.0102234 240.0297699 240.0102234 132.3393555 0 240.0102234-107.6708679 240.0102234-240.0102234 0-132.3491221-107.6708679-240.0200043-240.0102234-240.0200043zm0 460.0456381c-121.3322296 0-220.0451813-98.703186-220.0451813-220.0256348 0-121.3322296 98.7129517-220.0354156 220.0451813-220.0354156s220.0256348 98.703186 220.0256348 220.0354156c0 121.3224487-98.6934204 220.0256348-220.0256348 220.0256348z\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNouvelle Loi sur l'Audit 10\/2024\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tApplicable aux exercices comptables ouverts \u00e0 partir du 1er janvier 2025.\nLes soci\u00e9t\u00e9s anonymes et \u00e0 responsabilit\u00e9 limit\u00e9e doivent soumettre leurs comptes \u00e0 un audit lorsque, durant deux exercices cons\u00e9cutifs, elles remplissent au moins deux des crit\u00e8res suivants :<br \/><br \/>\u2022 Actif sup\u00e9rieur \u00e0 3 600 000 \u20ac.<br \/>\u2022 Chiffre d'affaires annuel sup\u00e9rieur \u00e0 6 000 000 \u20ac.<br \/>\u2022 Plus de 50 salari\u00e9s.<br \/><br \/>De plus, les soci\u00e9t\u00e9s ayant un chiffre d'affaires annuel sup\u00e9rieur \u00e0 10 000 000 \u20ac pendant deux exercices cons\u00e9cutifs doivent soumettre leurs comptes \u00e0 un audit, ind\u00e9pendamment du volume d'actifs ou du nombre de salari\u00e9s.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f99b5d e-con-full e-flex e-con e-child\" data-id=\"7f99b5d\" data-element_type=\"container\" data-e-type=\"container\" id=\"testauditoria\">\n\t\t<div class=\"elementor-element elementor-element-e479dcb e-con-full e-flex e-con e-child\" data-id=\"e479dcb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e13d31b elementor-widget elementor-widget-html\" data-id=\"e13d31b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@300;400;500;600;700&family=Plus+Jakarta+Sans:wght@700;800&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n    \/* Reset et encapsulage du widget *\/\r\n    .audit-widget-wrapper, \r\n    .audit-widget-wrapper * {\r\n        box-sizing: border-box !important;\r\n        margin: 0;\r\n        padding: 0;\r\n    }\r\n\r\n    .audit-widget-wrapper {\r\n        font-family: 'Inter', sans-serif;\r\n        --font-display: 'Plus Jakarta Sans', 'Inter', sans-serif;\r\n        --primary: #0f172a;\r\n        --primary-light: #1e293b;\r\n        --accent: #00b4d7;\r\n        --accent-hover: #0099b8;\r\n        --accent-light: #ecfafd;\r\n        --rounded: 0.75rem;\r\n        \r\n        width: 100%;\r\n        max-width: 36rem;\r\n        margin: 1rem auto;\r\n        color: #334155;\r\n    }\r\n\r\n    \/* Protection des ic\u00f4nes SVG contre Elementor *\/\r\n    .audit-widget-wrapper svg {\r\n        display: inline-block !important;\r\n        vertical-align: middle !important;\r\n        max-width: 100% !important;\r\n        height: auto !important;\r\n        flex-shrink: 0 !important;\r\n    }\r\n\r\n    \/* Structure du conteneur *\/\r\n    .audit-widget-wrapper .app-box {\r\n        background-color: #ffffff;\r\n        box-shadow: 0 20px 25px -5px rgba(0, 0, 0, 0.1), 0 8px 10px -6px rgba(0, 0, 0, 0.1);\r\n        border: 1px solid #f1f5f9;\r\n        border-radius: var(--rounded);\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n    }\r\n\r\n    \/* En-t\u00eate *\/\r\n    .audit-widget-wrapper .header-box {\r\n        background-color: var(--primary);\r\n        padding: 1.5rem;\r\n        color: #ffffff;\r\n        text-align: center;\r\n        position: relative;\r\n        overflow: hidden;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-bg-circle-1 {\r\n        position: absolute;\r\n        right: -2.5rem;\r\n        top: -2.5rem;\r\n        width: 10rem;\r\n        height: 10rem;\r\n        background-color: rgba(255, 255, 255, 0.05);\r\n        border-radius: 9999px;\r\n        pointer-events: none;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-bg-circle-2 {\r\n        position: absolute;\r\n        left: -2.5rem;\r\n        bottom: -2.5rem;\r\n        width: 8rem;\r\n        height: 8rem;\r\n        background-color: rgba(255, 255, 255, 0.05);\r\n        border-radius: 9999px;\r\n        pointer-events: none;\r\n    }\r\n\r\n    .audit-widget-wrapper .badge {\r\n        display: inline-block;\r\n        background-color: rgba(255, 255, 255, 0.12);\r\n        border: 1px solid rgba(255, 255, 255, 0.18);\r\n        font-size: 0.6875rem;\r\n        font-weight: 700;\r\n        padding: 0.35rem 0.875rem;\r\n        border-radius: 9999px;\r\n        text-transform: uppercase;\r\n        letter-spacing: 0.08em;\r\n        margin-bottom: 0.75rem;\r\n        color: #ffffff;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-title {\r\n        font-family: var(--font-display);\r\n        font-size: 1.75rem;\r\n        font-weight: 800;\r\n        color: #ffffff;\r\n        margin-bottom: 0.5rem;\r\n        line-height: 1.2;\r\n        letter-spacing: -0.025em;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-desc {\r\n        font-size: 0.8125rem;\r\n        color: rgba(255, 255, 255, 0.75);\r\n    }\r\n\r\n    \/* Barre de progression *\/\r\n    .audit-widget-wrapper .progress-container {\r\n        background-color: #f1f5f9;\r\n        height: 0.375rem;\r\n        width: 100%;\r\n    }\r\n\r\n    .audit-widget-wrapper .progress-bar {\r\n        background-color: var(--accent);\r\n        height: 100%;\r\n        width: 0%;\r\n        transition: all 0.5s ease-out;\r\n    }\r\n\r\n    \/* Corps int\u00e9rieur *\/\r\n    .audit-widget-wrapper .body-box {\r\n        padding: 1.5rem;\r\n    }\r\n\r\n    .audit-widget-wrapper .step-tag {\r\n        font-size: 0.6875rem;\r\n        font-weight: 700;\r\n        color: var(--accent);\r\n        text-transform: uppercase;\r\n        letter-spacing: 0.1em;\r\n        display: block;\r\n        margin-bottom: 0.375rem;\r\n    }\r\n\r\n    .audit-widget-wrapper .step-title {\r\n        font-family: var(--font-display);\r\n        font-size: 1.5rem;\r\n        font-weight: 800;\r\n        color: #0f172a;\r\n        margin-bottom: 1.25rem;\r\n        line-height: 1.25;\r\n        letter-spacing: -0.02em;\r\n    }\r\n\r\n    .audit-widget-wrapper .options-grid {\r\n        display: grid;\r\n        grid-template-columns: 1fr;\r\n        gap: 0.75rem;\r\n        margin-bottom: 1.25rem;\r\n    }\r\n\r\n    \/* Options de s\u00e9lection *\/\r\n    .audit-widget-wrapper .option-button {\r\n        border: 1.5px solid #e2e8f0 !important;\r\n        background-color: #ffffff !important;\r\n        padding: 1rem;\r\n        border-radius: var(--rounded);\r\n        text-align: left;\r\n        transition: all 0.2s ease;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: space-between;\r\n        cursor: pointer;\r\n        width: 100%;\r\n    }\r\n\r\n    .audit-widget-wrapper .option-button:hover, \r\n    .audit-widget-wrapper .option-button.active {\r\n        border-color: var(--accent) !important;\r\n        background-color: var(--accent-light) !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .radio-circle {\r\n        width: 1.25rem;\r\n        height: 1.25rem;\r\n        border-radius: 9999px;\r\n        border: 1px solid #cbd5e1;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    .audit-widget-wrapper .option-button:hover .radio-circle,\r\n    .audit-widget-wrapper .option-button.active .radio-circle {\r\n        border-color: var(--accent) !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .radio-dot {\r\n        width: 0.5rem;\r\n        height: 0.5rem;\r\n        border-radius: 9999px;\r\n        background-color: transparent;\r\n    }\r\n\r\n    .audit-widget-wrapper .option-button:hover .radio-dot,\r\n    .audit-widget-wrapper .option-button.active .radio-dot {\r\n        background-color: var(--accent) !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .checkbox-card {\r\n        border: 1.5px solid #e2e8f0 !important;\r\n        padding: 0.875rem;\r\n        border-radius: var(--rounded);\r\n        cursor: pointer;\r\n        transition: all 0.2s ease;\r\n        display: flex;\r\n        align-items: flex-start;\r\n        gap: 0.75rem;\r\n        background-color: #ffffff;\r\n    }\r\n\r\n    .audit-widget-wrapper .checkbox-card:hover {\r\n        transform: translateY(-2px);\r\n        box-shadow: 0 4px 12px rgba(0,0,0,0.05);\r\n        border-color: var(--accent) !important;\r\n    }\r\n\r\n    \/* Boutons *\/\r\n    .audit-widget-wrapper .btn-primary {\r\n        width: 100%;\r\n        color: #ffffff;\r\n        font-weight: 600;\r\n        padding: 0.75rem 1rem;\r\n        background-color: var(--accent);\r\n        border-radius: var(--rounded);\r\n        box-shadow: 0 4px 6px -1px rgba(0, 0, 0, 0.1);\r\n        transition: all 0.2s ease;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        gap: 0.5rem;\r\n        font-size: 0.875rem;\r\n        cursor: pointer;\r\n        border: none;\r\n    }\r\n\r\n    .audit-widget-wrapper .btn-primary:hover {\r\n        background-color: var(--accent-hover);\r\n    }\r\n\r\n    .audit-widget-wrapper .btn-back {\r\n        font-size: 0.75rem;\r\n        color: #94a3b8;\r\n        display: flex;\r\n        align-items: center;\r\n        gap: 0.375rem;\r\n        padding: 0.25rem 0.5rem;\r\n        border-radius: 0.25rem;\r\n        background: transparent;\r\n        border: none;\r\n        cursor: pointer;\r\n    }\r\n\r\n    .audit-widget-wrapper .btn-back:hover {\r\n        color: #334155;\r\n        background-color: #f8fafc;\r\n    }\r\n\r\n    .audit-widget-wrapper .nav-footer {\r\n        display: flex;\r\n        justify-content: space-between;\r\n        align-items: center;\r\n        padding-top: 0.75rem;\r\n        border-top: 1px solid #f1f5f9;\r\n    }\r\n\r\n    \/* Transitions *\/\r\n    .audit-widget-wrapper .step-content {\r\n        transition: all 0.3s ease-in-out;\r\n        opacity: 1;\r\n    }\r\n\r\n    .audit-widget-wrapper .step-hidden {\r\n        display: none !important;\r\n        opacity: 0;\r\n        transform: translateY(10px);\r\n    }\r\n\r\n    .audit-widget-wrapper .hidden {\r\n        display: none !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .custom-accent-text { color: var(--accent); }\r\n    .audit-widget-wrapper .custom-accent-light-bg { background-color: var(--accent-light); }\r\n\r\n    .audit-widget-wrapper .icon-container-large {\r\n        width: 3.5rem;\r\n        height: 3.5rem;\r\n        border-radius: 9999px;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        margin: 0 auto 1rem auto;\r\n    }\r\n\r\n    .audit-widget-wrapper .grid-2-cols {\r\n        display: grid;\r\n        grid-template-columns: 1fr;\r\n        gap: 0.5rem;\r\n    }\r\n\r\n    @media (min-width: 640px) {\r\n        .audit-widget-wrapper .grid-2-cols {\r\n            grid-template-columns: 1fr 1fr;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"audit-widget-wrapper\">\r\n    <div id=\"audit-app-container\" class=\"app-box\">\r\n        \r\n        <!-- En-t\u00eate -->\r\n        <div class=\"header-box\">\r\n            <div class=\"header-bg-circle-1\"><\/div>\r\n            <div class=\"header-bg-circle-2\"><\/div>\r\n            \r\n            <span class=\"badge\">Diagnostic Loi 10\/2024<\/span>\r\n            <h2 class=\"header-title\">Votre entreprise n\u00e9cessite-t-elle un Audit ?<\/h2>\r\n            <p class=\"header-desc\">Outil d'autodiagnostic rapide pour les soci\u00e9t\u00e9s et entit\u00e9s<\/p>\r\n        <\/div>\r\n\r\n        <!-- Barre de progression -->\r\n        <div id=\"progress-bar-container\" class=\"progress-container hidden\">\r\n            <div id=\"progress-bar\" class=\"progress-bar\"><\/div>\r\n        <\/div>\r\n\r\n        <!-- Corps int\u00e9rieur -->\r\n        <div class=\"body-box\">\r\n\r\n            <!-- STEP 0: Accueil -->\r\n            <div id=\"step-0\" class=\"step-content\">\r\n                <div style=\"text-align: center; margin-bottom: 1.25rem;\">\r\n                    <div class=\"icon-container-large custom-accent-light-bg\">\r\n                        <svg class=\"custom-accent-text\" style=\"width: 28px !important; height: 28px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12l2 2 4-4m5.618-4.016A11.955 11.955 0 0112 2.944a11.955 11.955 0 01-8.618 3.04A12.02 12.02 0 003 9c0 5.591 3.824 10.29 9 11.622 5.176-1.332 9-6.03 9-11.622 0-1.042-.133-2.052-.382-3.016z\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h3 class=\"step-title\" style=\"text-align: center; margin-bottom: 0.5rem;\">Avez-vous besoin d'un audit ?<\/h3>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-top: 0.5rem; line-height: 1.5; max-width: 28rem; margin-left: auto; margin-right: auto;\">\r\n                        R\u00e9pondez \u00e0 quelques questions confidentielles et d\u00e9couvrez si votre entreprise pourrait \u00eatre l\u00e9galement tenue de soumettre ses comptes annuels \u00e0 un audit selon la nouvelle <strong>Loi 10\/2024<\/strong>.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <button onclick=\"goToStep(1)\" class=\"btn-primary\">\r\n                    <span>Commencer le diagnostic<\/span>\r\n                    <svg style=\"width: 16px !important; height: 16px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M14 5l7 7m0 0l-7 7m7-7H3\"><\/path>\r\n                    <\/svg>\r\n                <\/button>\r\n                <p style=\"font-size: 0.625rem; text-align: center; color: #94a3b8; margin-top: 0.625rem;\">Cela prend moins d'une minute.<\/p>\r\n            <\/div>\r\n\r\n            <!-- STEP 1: Type de soci\u00e9t\u00e9 -->\r\n            <div id=\"step-1\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 1<\/span>\r\n                <h3 class=\"step-title\">1. Votre entreprise est-elle une Soci\u00e9t\u00e9 Anonyme (SA) ou une Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SL) ?<\/h3>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(1, 'SA\/SL', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Oui, c'est une SA ou SL<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Ou une entit\u00e9 commerciale de nature juridique similaire.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n\r\n                    <button onclick=\"saveAnswer(1, 'Autre', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Non \/ Autre<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Fondation, association, coop\u00e9rative ou autre.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(0)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Retour<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 2: Trois crit\u00e8res (pour SA\/SL) -->\r\n            <div id=\"step-2\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 2<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">2. Au cours des deux derniers exercices, avez-vous d\u00e9pass\u00e9 au moins deux de ces crit\u00e8res ?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Cochez toutes les options qui s'appliquent \u00e0 votre entreprise au cours des deux derni\u00e8res ann\u00e9es :<\/p>\r\n                \r\n                <div style=\"display: flex; flex-direction: column; gap: 0.625rem; margin-bottom: 1.25rem;\">\r\n                    <!-- Crit\u00e8re 1 -->\r\n                    <label class=\"checkbox-card\">\r\n                        <input type=\"checkbox\" id=\"criteri-actiu\" style=\"margin-top: 2px; width: 1rem; height: 1rem; accent-color: var(--accent);\" onchange=\"updateCheckedCount()\">\r\n                        <div style=\"font-size: 0.75rem;\">\r\n                            <span style=\"font-weight: 700; color: #1e293b; display: block;\">Total de l'actif sup\u00e9rieur \u00e0 3 600 000 \u20ac<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Somme de tous les biens, droits et investissements de la soci\u00e9t\u00e9.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n\r\n                    <!-- Crit\u00e8re 2 -->\r\n                    <label class=\"checkbox-card\">\r\n                        <input type=\"checkbox\" id=\"criteri-negoci\" style=\"margin-top: 2px; width: 1rem; height: 1rem; accent-color: var(--accent);\" onchange=\"updateCheckedCount()\">\r\n                        <div style=\"font-size: 0.75rem;\">\r\n                            <span style=\"font-weight: 700; color: #1e293b; display: block;\">Chiffre d'affaires annuel sup\u00e9rieur \u00e0 6 000 000 \u20ac<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Chiffre d'affaires total net de l'exercice.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n\r\n                    <!-- Crit\u00e8re 3 -->\r\n                    <label class=\"checkbox-card\">\r\n                        <input type=\"checkbox\" id=\"criteri-personal\" style=\"margin-top: 2px; width: 1rem; height: 1rem; accent-color: var(--accent);\" onchange=\"updateCheckedCount()\">\r\n                        <div style=\"font-size: 0.75rem;\">\r\n                            <span style=\"font-weight: 700; color: #1e293b; display: block;\">Effectif moyen sup\u00e9rieur \u00e0 50 salari\u00e9s<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Effectif moyen de l'exercice en cours et du pr\u00e9c\u00e9dent.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n                <\/div>\r\n\r\n                <div id=\"criteria-indicator\" style=\"font-size: 0.6875rem; background-color: #f8fafc; color: #64748b; padding: 0.625rem; border-radius: 0.5rem; margin-bottom: 1rem; text-align: center; border: 1px dashed #e2e8f0;\">\r\n                    Vous avez s\u00e9lectionn\u00e9 <strong id=\"selected-count\" style=\"color: #1e293b;\">0<\/strong> sur 3 crit\u00e8res. \r\n                    <span id=\"criteria-status-text\" style=\"font-style: italic;\">(Vous en avez besoin d'au moins 2 pour une obligation l\u00e9gale directe)<\/span>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(1)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Retour<\/span>\r\n                    <\/button>\r\n                    <button onclick=\"processStep2()\" class=\"btn-primary\" style=\"width: auto; padding: 0.5rem 1rem;\">\r\n                        <span>Question suivante<\/span>\r\n                        <svg style=\"width: 12px !important; height: 12px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 5l7 7-7 7\"><\/path>\r\n                        <\/svg>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 3: Chiffre d'affaires \u00e9lev\u00e9 (si SA\/SL avec 0 ou 1 crit\u00e8re) -->\r\n            <div id=\"step-3\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 3<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">1. Votre entreprise a-t-elle d\u00e9pass\u00e9 un chiffre d'affaires annuel de 10 000 000 \u20ac pendant deux exercices cons\u00e9cutifs ?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Il s'agit d'un seuil sp\u00e9cial de contr\u00f4le financier ind\u00e9pendant des 3 crit\u00e8res pr\u00e9c\u00e9dents.<\/p>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(3, 'CA > 10M', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Oui<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Le seuil des 10 millions d'euros cons\u00e9cutifs a \u00e9t\u00e9 d\u00e9pass\u00e9.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n\r\n                    <button onclick=\"saveAnswer(3, 'CA <= 10M', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Non<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Le chiffre d'affaires a \u00e9t\u00e9 inf\u00e9rieur \u00e0 ce volume.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(2)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Retour<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 4: Fondations \/ R\u00e9glementation sp\u00e9ciale (si PAS SA\/SL) -->\r\n            <div id=\"step-4\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 2<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">2. Votre entreprise est-elle une fondation ou une entit\u00e9 soumise \u00e0 une r\u00e9glementation sp\u00e9cifique ?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Y compris les entit\u00e9s recevant des subventions importantes, le secteur boursier ou sous d'autres organismes de surveillance.<\/p>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(4, 'R\u00e9glementation sp\u00e9cifique', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Oui, elle l'est<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Fondation, entit\u00e9 d'int\u00e9r\u00eat public, r\u00e9glementation sp\u00e9ciale, etc.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n\r\n                    <button onclick=\"saveAnswer(4, 'Pas de r\u00e9glementation sp\u00e9ciale', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Non<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Soci\u00e9t\u00e9s standards sans r\u00e9gimes ni surveillance sp\u00e9ciale.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(1)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Retour<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- SECTION R\u00c9SULTATS -->\r\n            <div id=\"results-container\" class=\"step-content step-hidden\" style=\"text-align: center;\">\r\n                \r\n                <!-- RESULT B: Obligation d'audit tr\u00e8s probable -->\r\n                <div id=\"result-b\" class=\"result-variant hidden\">\r\n                    <div class=\"icon-container-large\" style=\"background-color: #fff1f2;\">\r\n                        <svg style=\"width: 28px !important; height: 28px !important; color: #e11d48;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 9v2m0 4h.01m-6.938 4h13.856c1.54 0 2.502-1.667 1.732-3L13.732 4c-.77-1.333-2.694-1.333-3.464 0L3.34 16c-.77 1.333.192 3 1.732 3z\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h4 style=\"font-family: var(--font-display); font-size: 1.25rem; font-weight: 800; color: #1e293b; margin-bottom: 0.5rem;\">Votre entreprise pourrait \u00eatre tenue de r\u00e9aliser un audit<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        D'apr\u00e8s les donn\u00e9es du test, votre entit\u00e9 d\u00e9passe les seuils fix\u00e9s par la <strong>Loi 10\/2024<\/strong>. Pour \u00e9viter les sanctions et garantir la conformit\u00e9 r\u00e9glementaire, il est essentiel de planifier et v\u00e9rifier l'audit comptable obligatoire.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- RESULT C: Entit\u00e9s sp\u00e9ciales ou r\u00e9glement\u00e9es -->\r\n                <div id=\"result-c\" class=\"result-variant hidden\">\r\n                    <div class=\"icon-container-large\" style=\"background-color: #eff6ff;\">\r\n                        <svg style=\"width: 28px !important; height: 28px !important; color: #2563eb;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 21V5a2 2 0 00-2-2H7a2 2 0 00-2 2v16m14 0h2m-2 0h-5m-9 0H3m2 0h5M9 7h1m-1 4h1m4-4h1m-1 4h1m-5 10v-5a1 1 0 011-1h2a1 1 0 011 v5m-4 0h4\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h4 style=\"font-family: var(--font-display); font-size: 1.25rem; font-weight: 800; color: #1e293b; margin-bottom: 0.5rem;\">Une obligation l\u00e9gale pourrait exister en raison d'une r\u00e9glementation sp\u00e9cifique<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        En tant que fondation, entit\u00e9 d'int\u00e9r\u00eat public, coop\u00e9rative sp\u00e9ciale ou entit\u00e9 soumise \u00e0 des r\u00e9glementations financi\u00e8res ou de subventions sp\u00e9cifiques, il est crucial d'\u00e9valuer les engagements de contr\u00f4le financier de votre organisation.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- RESULT D: Aucune obligation l\u00e9gale directe -->\r\n                <div id=\"result-d\" class=\"result-variant hidden\">\r\n                    <div class=\"icon-container-large\" style=\"background-color: #ecfdf5;\">\r\n                        <svg style=\"width: 28px !important; height: 28px !important; color: #059669;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h4 style=\"font-family: var(--font-display); font-size: 1.25rem; font-weight: 800; color: #1e293b; margin-bottom: 0.5rem;\">Aucune obligation l\u00e9gale directe n'a \u00e9t\u00e9 identifi\u00e9e<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        Il est possible que vous ne soyez pas l\u00e9galement tenu. N\u00e9anmoins, r\u00e9aliser un <strong>audit volontaire<\/strong> vous aidera \u00e0 apporter une transparence maximale, renforcer la confiance bancaire, attirer des investisseurs et s\u00e9curiser votre comptabilit\u00e9.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- CENTRE D'ACTIONS -->\r\n                <div style=\"margin-top: 1.5rem; border: 1px solid #f1f5f9; background-color: #f8fafc; padding: 1.25rem; border-radius: var(--rounded); text-align: left;\">\r\n                    <div style=\"background-color: var(--accent-light); border: 1px solid var(--accent); color: #334155; padding: 0.75rem; border-radius: 0.5rem; font-size: 0.75rem; display: flex; gap: 0.5rem;\">\r\n                        <svg class=\"custom-accent-text\" style=\"width: 16px !important; height: 16px !important; margin-top: 2px;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M13 16h-1v-4h-1m1-4h.01M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\r\n                        <\/svg>\r\n                        <div>\r\n                            <span style=\"font-weight: 700; display: block; color: #1e293b; margin-bottom: 0.125rem;\">Formulaire pr\u00e9-rempli !<\/span>\r\n                            Nous avons d\u00e9j\u00e0 ins\u00e9r\u00e9 ce diagnostic dans le formulaire de contact de la page. Remplissez simplement vos coordonn\u00e9es pour envoyer la demande d'\u00e9tude.\r\n                            \r\n                            <button onclick=\"scrollToForm()\" style=\"margin-top: 0.5rem; color: var(--accent); font-weight: 700; display: flex; align-items: center; gap: 0.375rem; font-size: 0.75rem; cursor: pointer; border: none; background: transparent; padding: 0;\">\r\n                                <span>Aller au formulaire<\/span>\r\n                                <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19.5 13.5L12 21m0 0l-7.5-7.5M12 21V3\"><\/path>\r\n                                <\/svg>\r\n                            <\/button>\r\n                        <\/div>\r\n                    <\/div>\r\n\r\n                    <!-- BLOC BOUTONS CONTACT DIRECT (DESACTIVE TEMPORAIREMENT) -->\r\n                    <div id=\"direct-contact-block\" style=\"display: none; margin-top: 1rem;\">\r\n                        <h5 style=\"font-size: 0.75rem; font-weight: 700; color: #334155; text-transform: uppercase; letter-spacing: 0.05em; margin-bottom: 0.75rem; text-align: center;\">Ou contactez-nous directement d\u00e8s maintenant :<\/h5>\r\n                        \r\n                        <div style=\"display: flex; flex-direction: column; gap: 0.75rem;\">\r\n                            <!-- WHATSAPP -->\r\n                            <button onclick=\"contactWhatsApp()\" class=\"btn-primary\">\r\n                                <svg style=\"width: 18px !important; height: 18px !important;\" fill=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                                    <path d=\"M.057 24l1.687-6.163c-1.041-1.804-1.588-3.849-1.587-5.946C.06 5.348 5.397.01 12.008.01c3.202.001 6.212 1.246 8.477 3.513 2.265 2.267 3.507 5.28 3.505 8.484-.004 6.657-5.34 11.997-11.953 11.997-2.005-.001-3.973-.502-5.724-1.457L0 24zm6.59-4.846c1.6.95 3.188 1.449 4.825 1.451 5.436 0 9.86-4.37 9.864-9.799.002-2.63-1.023-5.101-2.885-6.966a9.9 9.9 0 0 0-6.98-2.848c-5.443 0-9.87 4.372-9.874 9.802-.001 1.73.473 3.41 1.37 4.916l-.972 3.548 3.656-.956zm11.233-6.006c-.3-.149-1.771-.864-2.028-.957-.258-.094-.446-.14-.633.14-.188.28-.727.915-.89 1.102-.163.186-.326.21-.626.06-1.046-.503-1.803-.889-2.516-1.507-.57-.495-.91-1.124-1.022-1.31-.112-.186-.012-.287.088-.386.09-.089.2-.208.3-.314.1-.104.133-.178.2-.296.066-.12.033-.223-.017-.322-.05-.1-.446-1.06-.612-1.457-.162-.387-.325-.335-.445-.34-.114-.007-.247-.007-.38-.007a.729.729 0 0 0-.529.247c-.182.198-.696.673-.696 1.64 0 .967.71 1.902.81 2.035.1.133 1.397 2.112 3.385 2.962.473.202.842.323 1.13.414.475.148.908.127 1.25.077.382-.056 1.771-.715 2.021-1.4.25-.685.25-1.274.175-1.4-.075-.125-.27-.199-.57-.348z\"\/>\r\n                                <\/svg>\r\n                                <span>Consulter via WhatsApp<\/span>\r\n                            <\/button>\r\n\r\n                            <div class=\"grid-2-cols\">\r\n                                <!-- EMAIL -->\r\n                                <button onclick=\"contactEmail()\" style=\"padding: 0.625rem 0.75rem; background-color: #ffffff; border: 1px solid #cbd5e1; border-radius: var(--rounded); color: #334155; font-weight: 600; transition: all 0.2s; display: flex; align-items: center; justify-content: center; gap: 0.5rem; font-size: 0.75rem; cursor: pointer;\">\r\n                                    <svg style=\"width: 15px !important; height: 15px !important; color: #64748b;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n                                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M3 8l7.89 5.26a2 2 0 002.22 0L21 8M5 19h14a2 2 0 002-2V7a2 2 0 00-2-2H5a2 2 0 00-2 2v10a2 2 0 002 2z\"><\/path>\r\n                                    <\/svg>\r\n                                    <span>Envoyer par e-mail<\/span>\r\n                                <\/button>\r\n\r\n                                <!-- COPY TO CLIPBOARD -->\r\n                                <button onclick=\"copyToClipboard()\" style=\"padding: 0.625rem 0.75rem; background-color: #ffffff; border: 1px solid #cbd5e1; border-radius: var(--rounded); color: #334155; font-weight: 600; transition: all 0.2s; display: flex; align-items: center; justify-content: center; gap: 0.5rem; font-size: 0.75rem; cursor: pointer;\">\r\n                                    <span id=\"copy-icon\">\r\n                                        <svg style=\"width: 15px !important; height: 15px !important; color: #64748b;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n                                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M8 5H6a2 2 0 00-2 2v12a2 2 0 002 2h10a2 2 0 002-2v-1M8 5a2 2 0 002 2h2a2 2 0 002-2M8 5a2 2 0 002 2h2a2 2 0 002-2M8 5a2 2 0 012-2h2a2 2 0 012 2m0 0h2a2 2 0 012 2v3m2 4H10m0 0l3-3m-3 3l3 3\"><\/path>\r\n                                        <\/svg>\r\n                                    <\/span>\r\n                                    <span id=\"copy-text\">Copier le r\u00e9sultat<\/span>\r\n                                <\/button>\r\n                            <\/div>\r\n                        <\/div>\r\n\r\n                        <div id=\"copy-success-toast\" class=\"hidden\" style=\"margin-top: 0.75rem; padding: 0.5rem; background-color: #ecfdf5; color: #065f46; text-align: center; border: 1px solid #a7f3d0; font-size: 0.6875rem; border-radius: 0.5rem; font-weight: 500;\">\r\n                            R\u00e9sultat copi\u00e9 dans le presse-papiers avec succ\u00e8s !\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- RESTART -->\r\n                <div style=\"display: flex; justify-content: center; align-items: center; margin-top: 1.25rem; padding-top: 0.75rem; border-top: 1px solid #f1f5f9;\">\r\n                    <button onclick=\"restartDiagnostic()\" style=\"font-size: 0.75rem; color: #64748b; display: flex; align-items: center; gap: 0.375rem; padding: 0.25rem 0.75rem; background-color: #f1f5f9; border-radius: 9999px; border: none; cursor: pointer;\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important; color: #64748b;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M16.023 9.348h4.992v-.001M2.985 19.644v-4.992m0 0h4.992m-4.993 0l3.181 3.183a8.25 8.25 0 0013.803-3.7M4.031 9.865a8.25 8.25 0 0113.803-3.7l3.181 3.182m0-4.991v4.99\"><\/path>\r\n                        <\/svg>\r\n                        Recommencer\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n<script>\r\n    \/* Contact Settings *\/\r\n    const CONFIG = {\r\n        whatsappPhone: \"34600000000\",\r\n        emailAddress: \"info@elteudespatx.com\",\r\n        officeName: \"notre cabinet d'audit\"\r\n    };\r\n\r\n    let currentStep = 0;\r\n    const totalSteps = 3;\r\n    let answers = { 1: null, 2: null, 3: null, 4: null };\r\n\r\n    let checkedCriteriaCount = 0;\r\n    let currentFinalMotivation = \"\";\r\n\r\n    function getAccessibleDocuments() {\r\n        let docs = [document];\r\n        try {\r\n            if (window.parent && window.parent.document && window.parent.document !== document) {\r\n                docs.push(window.parent.document);\r\n            }\r\n        } catch(e) {}\r\n        try {\r\n            if (window.top && window.top.document && window.top.document !== document && !docs.includes(window.top.document)) {\r\n                docs.push(window.top.document);\r\n            }\r\n        } catch(e) {}\r\n        return docs;\r\n    }\r\n\r\n    function scrollToForm() {\r\n        if (currentFinalMotivation) {\r\n            syncWithExternalForm(`Diagnostic Audit (Loi 10\/2024) :\\n${currentFinalMotivation}`);\r\n        }\r\n        const docs = getAccessibleDocuments();\r\n        for (let doc of docs) {\r\n            const externalFormContainer = doc.getElementById('elementor-audit-form') || \r\n                                           doc.querySelector('.elementor-form') ||\r\n                                           doc.getElementById('form-field-message') ||\r\n                                           doc.querySelector('form');\r\n            if (externalFormContainer) {\r\n                externalFormContainer.scrollIntoView({ behavior: 'smooth', block: 'center' });\r\n                const field = externalFormContainer.querySelector('textarea, input[type=\"text\"]');\r\n                if (field && field.focus) {\r\n                    setTimeout(() => field.focus(), 400);\r\n                }\r\n                break;\r\n            }\r\n        }\r\n    }\r\n\r\n    function goToStep(stepIndex) {\r\n        document.querySelectorAll('.audit-widget-wrapper .option-button').forEach(btn => {\r\n            btn.classList.remove('active');\r\n        });\r\n\r\n        document.querySelectorAll('.audit-widget-wrapper .step-content').forEach(element => {\r\n            element.classList.add('step-hidden');\r\n        });\r\n\r\n        const progBarContainer = document.getElementById('progress-bar-container');\r\n        if (stepIndex === 0) {\r\n            progBarContainer.classList.add('hidden');\r\n        } else {\r\n            progBarContainer.classList.remove('hidden');\r\n            const progressPercentage = (stepIndex \/ totalSteps) * 100;\r\n            document.getElementById('progress-bar').style.width = `${progressPercentage}%`;\r\n        }\r\n\r\n        let targetId = `step-${stepIndex}`;\r\n        if (stepIndex === 5) {\r\n            targetId = 'results-container';\r\n            determineFinalResult();\r\n        }\r\n        \r\n        const targetElement = document.getElementById(targetId);\r\n        if (targetElement) {\r\n            targetElement.classList.remove('step-hidden');\r\n        }\r\n        \r\n        currentStep = stepIndex;\r\n    }\r\n\r\n    function saveAnswer(step, description, value) {\r\n        answers[step] = value;\r\n\r\n        const buttons = document.querySelectorAll(`#step-${step} .option-button`);\r\n        if (buttons.length > 0) {\r\n            if (value === true && buttons[0]) buttons[0].classList.add('active');\r\n            if (value === false && buttons[1]) buttons[1].classList.add('active');\r\n        }\r\n\r\n        setTimeout(() => {\r\n            if (step === 1) {\r\n                if (value === true) {\r\n                    goToStep(2); \/\/ SA\/SL -> Go to Question 2 (Criteria)\r\n                } else {\r\n                    goToStep(4); \/\/ NO SA\/SL -> Go to Question 4 (Foundation\/Regulation)\r\n                }\r\n            } \r\n            else if (step === 3) {\r\n                if (value === true) {\r\n                    showResultDirect('b'); \/\/ Turnover >10M -> Required to audit\r\n                } else {\r\n                    showResultDirect('d'); \/\/ Turnover <=10M -> No direct obligation identified\r\n                }\r\n            } \r\n            else if (step === 4) {\r\n                if (value === true) {\r\n                    showResultDirect('c'); \/\/ Specific regulation -> Obligation by regulation\r\n                } else {\r\n                    showResultDirect('d'); \/\/ No regulation -> No direct obligation identified\r\n                }\r\n            }\r\n        }, 250);\r\n    }\r\n\r\n    function updateCheckedCount() {\r\n        const isActiu = document.getElementById('criteri-actiu').checked;\r\n        const isNegoci = document.getElementById('criteri-negoci').checked;\r\n        const isPersonal = document.getElementById('criteri-personal').checked;\r\n\r\n        document.querySelectorAll('.audit-widget-wrapper .checkbox-card').forEach((card) => {\r\n            const checkbox = card.querySelector('input[type=\"checkbox\"]');\r\n            if (checkbox && checkbox.checked) {\r\n                card.style.borderColor = 'var(--accent)';\r\n                card.style.backgroundColor = 'var(--accent-light)';\r\n            } else {\r\n                card.style.borderColor = '#e2e8f0';\r\n                card.style.backgroundColor = '#ffffff';\r\n            }\r\n        });\r\n\r\n        checkedCriteriaCount = [isActiu, isNegoci, isPersonal].filter(Boolean).length;\r\n        \r\n        const countLabel = document.getElementById('selected-count');\r\n        const statusLabel = document.getElementById('criteria-status-text');\r\n        const indicatorBox = document.getElementById('criteria-indicator');\r\n        \r\n        countLabel.textContent = checkedCriteriaCount;\r\n\r\n        if (checkedCriteriaCount >= 2) {\r\n            statusLabel.textContent = \"(Attention : Vous d\u00e9passez au moins 2 crit\u00e8res. Indices d'obligation d'audit)\";\r\n            indicatorBox.style.backgroundColor = '#fef2f2';\r\n            indicatorBox.style.color = '#b91c1c';\r\n            indicatorBox.style.borderColor = '#fca5a5';\r\n            indicatorBox.style.fontWeight = '600';\r\n        } else {\r\n            statusLabel.textContent = \"(Vous en avez besoin d'au moins 2 pour une obligation l\u00e9gale directe)\";\r\n            indicatorBox.style.backgroundColor = '#f8fafc';\r\n            indicatorBox.style.color = '#64748b';\r\n            indicatorBox.style.borderColor = '#e2e8f0';\r\n            indicatorBox.style.fontWeight = '400';\r\n        }\r\n    }\r\n\r\n    function processStep2() {\r\n        if (checkedCriteriaCount >= 2) {\r\n            answers[2] = true;\r\n            showResultDirect('b'); \/\/ 2 or 3 criteria -> Required to audit\r\n        } else {\r\n            answers[2] = false;\r\n            goToStep(3); \/\/ 0 or 1 criterion -> Go to Question 3 (\u20ac10M)\r\n        }\r\n    }\r\n\r\n    function showResultDirect(resultType) {\r\n        document.querySelectorAll('.audit-widget-wrapper .step-content').forEach(element => {\r\n            element.classList.add('step-hidden');\r\n        });\r\n\r\n        document.querySelectorAll('.audit-widget-wrapper .result-variant').forEach(el => {\r\n            el.classList.add('hidden');\r\n        });\r\n\r\n        let targetResultId = `result-${resultType}`;\r\n        if (resultType === 'b') {\r\n            currentFinalMotivation = \"Soci\u00e9t\u00e9 commerciale (SA\/SL) d\u00e9passant les seuils g\u00e9n\u00e9raux de volume de la Loi 10\/2024.\";\r\n        } else if (resultType === 'c') {\r\n            currentFinalMotivation = \"Fondation, entit\u00e9 d'int\u00e9r\u00eat public ou entit\u00e9 soumise \u00e0 une r\u00e9glementation financi\u00e8re\/subventions sp\u00e9cifique.\";\r\n        } else if (resultType === 'd') {\r\n            currentFinalMotivation = \"Entreprise ou entit\u00e9 ne r\u00e9pondant \u00e0 aucun crit\u00e8re d'obligation directe (Audit volontaire conseill\u00e9).\";\r\n        }\r\n\r\n        document.getElementById(targetResultId).classList.remove('hidden');\r\n        document.getElementById('results-container').classList.remove('step-hidden');\r\n\r\n        const diagText = `Diagnostic Audit (Loi 10\/2024) :\\n${currentFinalMotivation}`;\r\n        syncWithExternalForm(diagText);\r\n        setTimeout(() => syncWithExternalForm(diagText), 300);\r\n        setTimeout(() => syncWithExternalForm(diagText), 800);\r\n    }\r\n\r\n    function fillField(field, value) {\r\n        if (!field) return;\r\n        \r\n        try {\r\n            const prototype = field.tagName === 'TEXTAREA' ? window.HTMLTextAreaElement.prototype : window.HTMLInputElement.prototype;\r\n            const valueSetter = Object.getOwnPropertyDescriptor(prototype, \"value\")?.set;\r\n            if (valueSetter) {\r\n                valueSetter.call(field, value);\r\n            } else {\r\n                field.value = value;\r\n            }\r\n        } catch(e) {\r\n            field.value = value;\r\n        }\r\n\r\n        field.dispatchEvent(new Event('input', { bubbles: true }));\r\n        field.dispatchEvent(new Event('change', { bubbles: true }));\r\n        field.dispatchEvent(new Event('keyup', { bubbles: true }));\r\n        field.dispatchEvent(new Event('blur', { bubbles: true }));\r\n\r\n        try {\r\n            if (typeof jQuery !== 'undefined') {\r\n                jQuery(field).val(value).trigger('change').trigger('input');\r\n            }\r\n            if (window.parent && typeof window.parent.jQuery !== 'undefined') {\r\n                window.parent.jQuery(field).val(value).trigger('change').trigger('input');\r\n            }\r\n            if (window.top && typeof window.top.jQuery !== 'undefined') {\r\n                window.top.jQuery(field).val(value).trigger('change').trigger('input');\r\n            }\r\n        } catch (e) {}\r\n    }\r\n\r\n    function syncWithExternalForm(diagnosticText) {\r\n        const docs = getAccessibleDocuments();\r\n        let targetTextarea = null;\r\n\r\n        for (let doc of docs) {\r\n            targetTextarea = doc.getElementById('form-field-message') || \r\n                             doc.getElementById('form-field-diagnostic') || \r\n                             doc.getElementById('form-field-motiu') || \r\n                             doc.getElementById('form-field-diagnostic_auditoria');\r\n            \r\n            if (targetTextarea) break;\r\n\r\n            targetTextarea = doc.querySelector('textarea[id*=\"message\"]') || \r\n                             doc.querySelector('textarea[name*=\"message\"]') ||\r\n                             doc.querySelector('[name=\"form_fields[message]\"]') ||\r\n                             doc.querySelector('textarea[id*=\"diagnostic\"]') ||\r\n                             doc.querySelector('textarea[name*=\"diagnostic\"]');\r\n            \r\n            if (targetTextarea) break;\r\n\r\n            targetTextarea = doc.querySelector('.elementor-form textarea') ||\r\n                             doc.querySelector('.elementor-widget-form textarea');\r\n            \r\n            if (targetTextarea) break;\r\n\r\n            const allTextareas = Array.from(doc.querySelectorAll('textarea'));\r\n            targetTextarea = allTextareas.find(t => t.id !== 'proxy-diagnostic');\r\n\r\n            if (targetTextarea) break;\r\n\r\n            targetTextarea = doc.querySelector('.elementor-form input[name*=\"message\"]') ||\r\n                             doc.querySelector('.elementor-form input[id*=\"message\"]');\r\n                             \r\n            if (targetTextarea) break;\r\n        }\r\n\r\n        if (targetTextarea) {\r\n            fillField(targetTextarea, diagnosticText);\r\n            return true;\r\n        }\r\n        return false;\r\n    }\r\n\r\n    function clearExternalForm() {\r\n        const docs = getAccessibleDocuments();\r\n        for (let doc of docs) {\r\n            const strictlyMappedField = doc.getElementById('form-field-message') || \r\n                                         doc.getElementById('form-field-diagnostic') || \r\n                                         doc.getElementById('form-field-motiu');\r\n            \r\n            if (strictlyMappedField) {\r\n                fillField(strictlyMappedField, \"\");\r\n                return;\r\n            }\r\n\r\n            const elementorTextarea = doc.querySelector('.elementor-form textarea');\r\n            if (elementorTextarea) {\r\n                fillField(elementorTextarea, \"\");\r\n                return;\r\n            }\r\n        }\r\n    }\r\n\r\n    function determineFinalResult() {\r\n        \/\/ Reserved in case step 5 is accessed directly\r\n    }\r\n\r\n    function contactWhatsApp() {\r\n        const textMessage = `Bonjour ! J'ai r\u00e9alis\u00e9 le test d'audit de la Loi 10\/2024 sur votre site web.\\n\\n` + \r\n                            `*R\u00e9sultat du diagnostic :* \"${currentFinalMotivation}\"\\n\\n` +\r\n                            `Je souhaite demander un conseil professionnel aupr\u00e8s de ${CONFIG.officeName} pour v\u00e9rifier mon cas sp\u00e9cifique. Merci !`;\r\n        \r\n        const url = `https:\/\/wa.me\/${CONFIG.whatsappPhone}?text=${encodeURIComponent(textMessage)}`;\r\n        window.open(url, '_blank');\r\n    }\r\n\r\n    function contactEmail() {\r\n        const subject = `Demande de Diagnostic - Audit Loi 10\/2024`;\r\n        const bodyText = `Bonjour,\\n\\n` + \r\n                         `J'ai r\u00e9alis\u00e9 le test interactif de diagnostic d'audit (Loi 10\/2024) avec les d\u00e9tails suivants :\\n\\n` +\r\n                         `- R\u00e9sultat : ${currentFinalMotivation}\\n` +\r\n                         `- Date de consultation : ${new Date().toLocaleDateString()}\\n\\n` +\r\n                         `Je souhaite que vous analysiez ce diagnostic et me conseilliez sur la marche \u00e0 suivre.\\n\\n` +\r\n                         `Mes coordonn\u00e9es :\\n` +\r\n                         `- Nom et pr\u00e9nom :\\n` +\r\n                         `- Entreprise \/ Entit\u00e9 :\\n` +\r\n                         `- T\u00e9l\u00e9phone de contact :\\n\\n` +\r\n                         `Merci.`;\r\n\r\n        const mailtoUrl = `mailto:${CONFIG.emailAddress}?subject=${encodeURIComponent(subject)}&body=${encodeURIComponent(bodyText)}`;\r\n        window.location.href = mailtoUrl;\r\n    }\r\n\r\n    function copyToClipboard() {\r\n        const reportText = `RAPPORT D'AUTODIAGNOSTIC D'AUDIT (Loi 10\/2024)\\n` +\r\n                           `==================================================\\n` +\r\n                           `* Diagnostic : ${currentFinalMotivation}\\n` +\r\n                           `* Date du test : ${new Date().toLocaleString()}\\n` +\r\n                           `* Loi de r\u00e9f\u00e9rence : Loi 10\/2024 sur l'Audit des Comptes de l'\u00c9tat\\n\\n` +\r\n                           `Pris en charge par : ${CONFIG.officeName} (${CONFIG.emailAddress})`;\r\n\r\n        const tempTextarea = document.createElement(\"textarea\");\r\n        tempTextarea.value = reportText;\r\n        tempTextarea.style.position = \"absolute\";\r\n        tempTextarea.style.left = \"-9999px\";\r\n        document.body.appendChild(tempTextarea);\r\n        tempTextarea.select();\r\n        \r\n        let copySuccessful = false;\r\n        try { copySuccessful = document.execCommand('copy'); } catch (err) {}\r\n        document.body.removeChild(tempTextarea);\r\n\r\n        if (copySuccessful) {\r\n            const toast = document.getElementById('copy-success-toast');\r\n            if (toast) toast.classList.remove('hidden');\r\n            const copyBtnText = document.getElementById('copy-text');\r\n            if (copyBtnText) copyBtnText.textContent = \"Copi\u00e9 !\";\r\n            setTimeout(() => {\r\n                if (copyBtnText) copyBtnText.textContent = \"Copier le r\u00e9sultat\";\r\n                if (toast) toast.classList.add('hidden');\r\n            }, 3000);\r\n        }\r\n    }\r\n\r\n    function restartDiagnostic() {\r\n        answers = { 1: null, 2: null, 3: null, 4: null };\r\n        checkedCriteriaCount = 0;\r\n        currentFinalMotivation = \"\";\r\n        \r\n        document.getElementById('criteri-actiu').checked = false;\r\n        document.getElementById('criteri-negoci').checked = false;\r\n        document.getElementById('criteri-personal').checked = false;\r\n        updateCheckedCount();\r\n\r\n        clearExternalForm();\r\n        goToStep(0);\r\n    }\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d36c7c8 e-flex e-con-boxed e-con e-parent\" data-id=\"d36c7c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f43c732 elementor-widget elementor-widget-spacer\" data-id=\"f43c732\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"public\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2717fff elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2717fff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 64 64\" data-name=\"Layer 1\"><path d=\"m34.171 51.625c5.822 0 11.295-2.268 15.412-6.384s6.384-9.59 6.384-15.412-2.268-11.295-6.384-15.412-9.59-6.384-15.412-6.384-11.295 2.268-15.412 6.384-6.384 9.59-6.384 15.412 2.268 11.295 6.384 15.412 9.59 6.384 15.412 6.384zm-13.998-35.794c3.739-3.739 8.71-5.798 13.998-5.798s10.259 2.06 13.998 5.798 5.798 8.71 5.798 13.998-2.06 10.259-5.798 13.998c-3.739 3.739-8.71 5.798-13.998 5.798s-10.259-2.059-13.998-5.798-5.798-8.71-5.798-13.998 2.059-10.259 5.798-13.998z\"><\/path><path d=\"m4.035 59.965c1.354 1.354 3.134 2.032 4.913 2.032s3.558-.677 4.913-2.032l6.167-6.167c4.346 2.564 9.244 3.845 14.144 3.845 7.125 0 14.253-2.713 19.678-8.138 10.85-10.851 10.85-28.505 0-39.355-5.256-5.256-12.245-8.151-19.678-8.151s-14.422 2.895-19.678 8.151-8.151 12.244-8.151 19.678c0 5.058 1.343 9.908 3.856 14.148l-6.163 6.163c-2.709 2.709-2.709 7.117 0 9.826zm11.873-48.4c4.878-4.878 11.364-7.565 18.264-7.565s13.385 2.687 18.264 7.565c10.07 10.07 10.07 26.457 0 36.527-10.071 10.069-26.458 10.069-36.527 0-4.878-4.878-7.565-11.365-7.565-18.264s2.687-13.385 7.565-18.264zm-4.599 34.129c.94 1.348 1.999 2.626 3.185 3.812 1.195 1.195 2.475 2.25 3.817 3.181l-5.864 5.864c-1.93 1.929-5.068 1.928-6.998 0-1.929-1.929-1.929-5.068 0-6.998l5.86-5.86z\"><\/path><path d=\"m48.059 39.99c.552 0 1-.448 1-1v-3.278c0-.552-.448-1-1-1h-1.336v-7.083c0-.422-.265-.798-.662-.941l-6.889-2.473v-3.547c0-.552-.448-1-1-1h-8c-.552 0-1 .448-1 1v3.547l-6.889 2.473c-.397.143-.662.52-.662.941v7.083h-1.336c-.552 0-1 .448-1 1v3.278c0 .552.448 1 1 1zm-3.336-5.278h-5.551v-8.373l5.551 1.994zm-13.551-13.045h6v13.045h-6zm-7.551 6.666 5.551-1.994v8.373h-5.551zm-2.336 8.379h25.774v1.278h-25.774z\"><\/path><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" y=\"22.387\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" y=\"26.161\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"25.089\" y=\"28.522\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"25.089\" y=\"31.831\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"40.64\" y=\"28.522\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"40.64\" y=\"31.831\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" y=\"29.936\"><\/rect><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAudit Secteur public\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9bebf94 e-con-full e-flex e-con e-child\" data-id=\"9bebf94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9a029b0 e-con-full e-flex e-con e-child\" data-id=\"9a029b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b44aa6 foto-bw elementor-widget elementor-widget-image\" data-id=\"6b44aa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"650\" height=\"433\" src=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-sector-publico-andorra.webp\" class=\"attachment-large size-large wp-image-2705\" alt=\"audit secteur public andorre\" srcset=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-sector-publico-andorra.webp 650w, https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-sector-publico-andorra-300x200.webp 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d434a8c e-con-full e-flex e-con e-child\" data-id=\"d434a8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-224155e elementor-widget elementor-widget-text-editor\" data-id=\"224155e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-sm text-gray-500 leading-relaxed italic\">Nous disposons d&rsquo;une \u00e9quipe sp\u00e9cialis\u00e9e dans le secteur public qui nous permet d&rsquo;offrir un service technique et optimal \u00e0 nos clients :<\/p>\n<ul class=\"service-list\">\n<li>Audits d&rsquo;Entit\u00e9s et d&rsquo;organismes publics sous normes IPSAS.<\/li>\n<li>Audits de gestion d&rsquo;entit\u00e9s publiques.<\/li>\n<li>Rapports de Conformit\u00e9 R\u00e9glementaire.<\/li>\n<li>M\u00e9moires justificatifs de taxes et prix publics.<\/li>\n<li>\u00c9tudes actuarielles.<\/li>\n<li><strong>Services li\u00e9s aux subventions et aides publiques :<\/strong>\n<ul class=\"ml-4 mt-2 space-y-1 text-gray-400 text-[11px] list-disc\">\n<li>Conseil dans l&rsquo;\u00e9laboration de rapports pour l&rsquo;obtention d&rsquo;aides publiques.<\/li>\n<li>V\u00e9rifications administratives.<\/li>\n<li>Contr\u00f4le financier, contr\u00f4le d&rsquo;opportunit\u00e9 \u00e9conomique et contr\u00f4le d&rsquo;efficacit\u00e9.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ac26ae e-flex e-con-boxed e-con e-parent\" data-id=\"3ac26ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b0e310b e-con-full e-flex e-con e-child\" data-id=\"b0e310b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-77720b1 e-con-full e-flex e-con e-child\" data-id=\"77720b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38b5313 elementor-widget elementor-widget-spacer\" data-id=\"38b5313\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"assurance\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04380af elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"04380af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 128 128\" width=\"512\" height=\"512\"><g id=\"Outline\"><g id=\"Outline-2\" data-name=\"Outline\"><path d=\"M121.127,108.331a4.5,4.5,0,0,0-1.094-4.65L109.2,92.849a83.286,83.286,0,0,0,6.785-12.538c6.636-15.29,9.277-33.151,8.073-54.6a7.517,7.517,0,0,0-8.763-6.941C93.771,22.682,74.8,8.271,67.652,1.893a5.49,5.49,0,0,0-7.3,0C53.2,8.271,34.238,22.683,12.7,18.769A7.516,7.516,0,0,0,3.941,25.71c-1.2,21.45,1.435,39.311,8.071,54.6A83.417,83.417,0,0,0,18.8,92.849L7.967,103.681a4.5,4.5,0,0,0,2.561,7.655l9.826,1.307a1.486,1.486,0,0,1,1.276,1.276l1.308,9.827a4.5,4.5,0,0,0,7.656,2.562l10.519-10.519a109.1,109.1,0,0,0,19.97,11.1,7.4,7.4,0,0,0,5.834,0,109.041,109.041,0,0,0,19.97-11.1l10.519,10.52a4.5,4.5,0,0,0,7.656-2.562l1.308-9.828a1.484,1.484,0,0,1,1.276-1.274l9.826-1.308A4.458,4.458,0,0,0,121.127,108.331ZM28.472,124.187a1.5,1.5,0,0,1-1.567.373,1.445,1.445,0,0,1-.993-1.21L24.6,113.523a4.494,4.494,0,0,0-3.853-3.854l-9.827-1.308a1.443,1.443,0,0,1-1.209-.992,1.5,1.5,0,0,1,.373-1.567L20.51,95.379a85.393,85.393,0,0,0,18.17,18.6Zm37.257-.053a4.391,4.391,0,0,1-3.458,0C22.291,106.9,4.191,74.756,6.936,25.878a4.5,4.5,0,0,1,5.23-4.158C35,25.876,54.865,10.8,62.343,4.133a2.491,2.491,0,0,1,3.313,0C73.136,10.8,93,25.867,115.834,21.72a4.5,4.5,0,0,1,5.229,4.158C123.809,74.756,105.709,106.9,65.729,124.134Zm41.52-14.464a4.492,4.492,0,0,0-3.853,3.852l-1.309,9.828a1.444,1.444,0,0,1-.992,1.21,1.5,1.5,0,0,1-1.568-.373L89.32,113.979a85.393,85.393,0,0,0,18.17-18.6L117.912,105.8a1.5,1.5,0,0,1,.373,1.567,1.443,1.443,0,0,1-1.21.992Z\"><\/path><path d=\"M114.263,30.661a1.511,1.511,0,0,0-1.637-1.449c-1.543.142-3.124.215-4.7.216h0c-18.936,0-35.067-10.51-43-16.775a1.5,1.5,0,0,0-1.86,0c-7.93,6.264-24.061,16.774-43,16.775-1.559,0-3.141-.073-4.7-.215a1.512,1.512,0,0,0-1.636,1.449c-1.3,43.1,14.478,70.525,49.65,86.316a1.5,1.5,0,0,0,1.228,0C99.787,101.187,115.563,73.759,114.263,30.661ZM64,113.963C30.933,98.883,15.87,72.9,16.7,32.323c1.126.07,2.257.1,3.377.1,19.125,0,35.4-10.138,43.928-16.7,8.527,6.56,24.806,16.7,43.931,16.7,1.125,0,2.255-.036,3.373-.106C112.131,72.9,97.068,98.883,64,113.963Z\"><\/path><path d=\"M64,41.929A22.071,22.071,0,1,0,86.071,64,22.1,22.1,0,0,0,64,41.929Zm0,41.142A19.071,19.071,0,1,1,83.071,64,19.092,19.092,0,0,1,64,83.071Z\"><\/path><path d=\"M94.637,56.159l-1.75-.06a29.7,29.7,0,0,0-2.87-6.942l1.192-1.277a3.985,3.985,0,0,0-.1-5.558l-5.435-5.436a3.987,3.987,0,0,0-5.558-.1l-1.284,1.2A29.684,29.684,0,0,0,71.9,35.111l-.06-1.748a3.983,3.983,0,0,0-4-3.863H60.157a3.985,3.985,0,0,0-4,3.862l-.06,1.751a29.713,29.713,0,0,0-6.942,2.87L47.88,36.791a3.984,3.984,0,0,0-5.557.1l-5.436,5.435a3.984,3.984,0,0,0-.095,5.558l1.2,1.283A29.742,29.742,0,0,0,35.112,56.1l-1.75.06a3.983,3.983,0,0,0-3.862,4v7.688a3.983,3.983,0,0,0,3.862,4l1.751.06a29.66,29.66,0,0,0,2.87,6.942L36.792,80.12a3.984,3.984,0,0,0,.1,5.558l5.434,5.434a3.985,3.985,0,0,0,5.559.1l1.283-1.2A29.667,29.667,0,0,0,56.1,92.888l.06,1.75a3.985,3.985,0,0,0,4,3.862h7.687a3.983,3.983,0,0,0,4-3.862l.06-1.751a29.7,29.7,0,0,0,6.942-2.87l1.277,1.192a3.984,3.984,0,0,0,5.558-.1l5.434-5.434a3.983,3.983,0,0,0,.1-5.558l-1.2-1.284A29.667,29.667,0,0,0,92.888,71.9l1.749-.06a3.983,3.983,0,0,0,3.863-4V60.156A3.983,3.983,0,0,0,94.637,56.159ZM95.5,67.844a1,1,0,0,1-.966,1l-2.877.1A1.5,1.5,0,0,0,90.248,70.1a26.747,26.747,0,0,1-3.376,8.138,1.5,1.5,0,0,0,.176,1.818l1.968,2.108a1,1,0,0,1-.025,1.39l-5.434,5.434a1,1,0,0,1-1.39.025l-2.1-1.962a1.5,1.5,0,0,0-1.817-.176A26.75,26.75,0,0,1,70.1,90.247a1.5,1.5,0,0,0-1.162,1.409l-.1,2.879a1,1,0,0,1-1,.965H60.157a1,1,0,0,1-1-.966l-.1-2.877A1.5,1.5,0,0,0,57.9,90.248a26.763,26.763,0,0,1-8.139-3.376,1.5,1.5,0,0,0-1.818.176l-2.107,1.968a.994.994,0,0,1-1.389-.025l-5.435-5.434a1,1,0,0,1-.024-1.39l1.961-2.1a1.5,1.5,0,0,0,.176-1.817A26.739,26.739,0,0,1,37.753,70.1a1.5,1.5,0,0,0-1.41-1.161l-2.878-.1a1,1,0,0,1-.965-1V60.156a1,1,0,0,1,.965-1l2.877-.1a1.5,1.5,0,0,0,1.41-1.161,26.716,26.716,0,0,1,3.376-8.138,1.5,1.5,0,0,0-.176-1.818l-1.968-2.108a1,1,0,0,1,.024-1.39l5.436-5.435a1,1,0,0,1,1.389-.024l2.1,1.962a1.5,1.5,0,0,0,1.818.176A26.707,26.707,0,0,1,57.9,37.754a1.5,1.5,0,0,0,1.161-1.41l.1-2.878a1,1,0,0,1,1-.966h7.687a1,1,0,0,1,1,.966l.1,2.876A1.5,1.5,0,0,0,70.1,37.751a26.747,26.747,0,0,1,8.137,3.377,1.5,1.5,0,0,0,1.819-.176l2.108-1.968a1,1,0,0,1,1.39.024l5.434,5.435a1,1,0,0,1,.025,1.39l-1.962,2.1a1.5,1.5,0,0,0-.176,1.817A26.75,26.75,0,0,1,90.247,57.9a1.5,1.5,0,0,0,1.409,1.162l2.878.1h0a1,1,0,0,1,.965,1Z\"><\/path><path d=\"M70.174,53.773,60.69,62.762,57.929,60a5.4,5.4,0,0,0-7.643,7.643l6.481,6.481a5.377,5.377,0,0,0,7.539.1L77.61,61.62a5.405,5.405,0,0,0-7.436-7.847Zm5.372,5.669-13.3,12.607A2.393,2.393,0,0,1,58.888,72l-6.48-6.482a2.4,2.4,0,1,1,3.4-3.4L59.6,65.915a1.5,1.5,0,0,0,2.092.028l10.544-9.992a2.4,2.4,0,0,1,3.308,3.491Z\"><\/path><\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAssurance\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc8c635 elementor-widget elementor-widget-text-editor\" data-id=\"fc8c635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sur la base des Normes Internationales d\u2019Audit (ISA), nous r\u00e9alisons des missions d\u2019assurance (<em>Assurance<\/em>) sur les informations utilis\u00e9es pour la prise de d\u00e9cision dans les entreprises. Nos professionnels appliquent des connaissances et des techniques d\u2019audit pour \u00e9laborer ces types de rapports : <\/p><ul><li>Conformit\u00e9 de l\u2019environnement r\u00e9glementaire et contractuel.<\/li><li>Fiabilit\u00e9 des informations fournies par des tiers ou \u00e0 des tiers.<\/li><li>Respect des proc\u00e9dures sur la base de crit\u00e8res convenus.<\/li><li>Missions de proc\u00e9dures convenues.<\/li><li>Proc\u00e9dures de contr\u00f4le interne.<\/li><li>Informations prospectives.<\/li><li>Examens limit\u00e9s d&rsquo;informations financi\u00e8res.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1194ce5 e-con-full e-flex e-con e-child\" data-id=\"1194ce5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5cfd58 elementor-widget elementor-widget-spacer\" data-id=\"c5cfd58\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"esg\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26fb562 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"26fb562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Outline\" viewBox=\"0 0 512 512\" width=\"512\" height=\"512\"><path d=\"M356.194,73.186a7.816,7.816,0,0,0-2.4-.949A159.3,159.3,0,0,0,232,16C143.775,16,72,87.775,72,176s71.775,160,160,160a160.292,160.292,0,0,0,97.516-33.155,123.187,123.187,0,0,0,19.961,8.8,7.993,7.993,0,0,0,2.359.357h.286a8,8,0,0,0,2.359-.357c1.131-.348,28.007-8.823,54.992-33.771,24.855-22.981,54.485-64.861,54.485-133.874a8,8,0,0,0-3.806-6.812ZM237.154,32.1A143.264,143.264,0,0,1,338.385,78.959L248,134.6V104a8,8,0,0,0-6.431-7.845l-30.2-6.04ZM141.472,287.9,164.8,270.4a8,8,0,0,0,2.355-9.978l-14.882-29.765,4.685-32.8,3.617,5.425,7.664,30.656a8,8,0,0,0,3.645,4.92l36.6,21.961,6.463,58.165A143.351,143.351,0,0,1,141.472,287.9ZM232,320c-.281,0-.56-.009-.841-.011l-7.208-64.873a8,8,0,0,0-3.835-5.976l-37.159-22.295-7.2-28.785a7.983,7.983,0,0,0-1.1-2.5l-16-24a8,8,0,0,0-14.576,3.306l-8,56a8.011,8.011,0,0,0,.765,4.71l13.013,26.028L129.41,276.942A143.525,143.525,0,0,1,88,176c0-75.171,57.9-137.063,131.444-143.446l-26.755,60.2a8,8,0,0,0,5.742,11.094L232,110.559V144a8,8,0,0,0,5.471,7.59l2.7.9c2.315,63.97,30.5,103.361,54.314,125.382a170.367,170.367,0,0,0,20.209,16.014A144.289,144.289,0,0,1,232,320Zm167.131-54.359a149.3,149.3,0,0,1-47.163,29.932,147.983,147.983,0,0,1-46.62-29.449c-31.784-29.386-48.36-68.963-49.305-117.683l95.936-59.062,95.936,59.062C446.976,196.884,430.575,236.294,399.131,265.641Z\"><\/path><path d=\"M478.133,336.251a36.864,36.864,0,0,0-36.409-1.2l-53.45,27.794A40.051,40.051,0,0,0,334.111,344l-78.9,39.453L146.2,352.308A8.013,8.013,0,0,0,144,352H96v-8a8,8,0,0,0-8-8H24a8,8,0,0,0-8,8V456a8,8,0,0,0,8,8H88a8,8,0,0,0,8-8v-5.645l173.98,45.386a8,8,0,0,0,5.9-.748l216-120A8,8,0,0,0,496,368,36.871,36.871,0,0,0,478.133,336.251ZM80,448H32V352H80Zm190.917,31.45L96,433.819V368h46.88L253.8,399.692a8,8,0,0,0,5.776-.537l81.689-40.844a23.5,23.5,0,0,1,20.685-.377,23.964,23.964,0,0,1,12.108,12.3L284.31,416.9a8,8,0,0,0,7.38,14.2L449.1,349.242a21.157,21.157,0,0,1,30.433,14.308Z\"><\/path><path d=\"M347.79,110.749l-71.206,43.837a8,8,0,0,0-3.772,7.546c3.384,36.778,17.323,67.19,41.43,90.39a138.234,138.234,0,0,0,34.064,23.986,8.005,8.005,0,0,0,7.087.006,138.681,138.681,0,0,0,34.222-24.008c24.2-23.21,38.19-53.637,41.576-90.436a8,8,0,0,0-3.771-7.545c-17.235-10.615-45.992-28.28-71.251-43.782A8,8,0,0,0,347.79,110.749ZM414.733,165.5c-3.76,30.648-15.922,56.016-36.192,75.455a122.764,122.764,0,0,1-26.678,19.378,122.249,122.249,0,0,1-26.526-19.343c-20.192-19.432-32.313-44.789-36.067-75.428l62.72-38.613C374.15,140.555,398.315,155.4,414.733,165.5Z\"><\/path><path d=\"M322.343,205.657l16,16a8,8,0,0,0,11.314,0l40-40a8,8,0,0,0-11.314-11.314L344,204.687l-10.343-10.344a8,8,0,0,0-11.314,11.314Z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAssurance ESG\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c7c30 elementor-widget elementor-widget-text-editor\" data-id=\"e4c7c30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nous disposons d&rsquo;une \u00e9quipe multidisciplinaire experte en r<em>eporting<\/em> et v\u00e9rification d&rsquo;informations d&rsquo;entreprise, ainsi qu&rsquo;en coh\u00e9rence des informations ESG (environnementales, sociales et de gouvernance) avec les informations financi\u00e8res, connaissant les exigences de la r\u00e9glementation internationale, telle que la Directive sur le Reporting de Durabilit\u00e9 des Entreprises (CSRD), ainsi que la r\u00e9glementation locale.<\/p><ul><li>\u00c9tats d\u2019Informations Non Financi\u00e8res et rapports de durabilit\u00e9.<\/li><li>Calculs d\u2019empreinte carbone et d\u00e9clarations d\u2019\u00e9missions de gaz \u00e0 effet de serre.<\/li><li>Plans d\u2019\u00c9galit\u00e9 (\u00c9cart salarial, postes de direction\u2026).<\/li><li>Plans de mobilit\u00e9 durable.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1171dea e-flex e-con-boxed e-con e-parent\" data-id=\"1171dea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70cce83 elementor-widget elementor-widget-spacer\" data-id=\"70cce83\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"financera\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f6bb9d elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"6f6bb9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" height=\"512\" viewBox=\"0 0 512 512\" width=\"512\"><g><g><path d=\"m210.073 503h-162.26c-21.401 0-38.813-17.412-38.813-38.813v-152.038c0-21.401 17.412-38.813 38.813-38.813h219.458c5.792 0 10.599-1.991 14.695-6.087l43.334-43.333c6.456-6.456 15.067-10.012 24.249-10.012s17.793 3.556 24.249 10.012c13.371 13.371 13.37 35.127 0 48.499l-51.186 51.185c-12.157 12.159-27.042 18.325-44.238 18.325h-61.302v154.075c.001 3.866-3.133 7-6.999 7zm-132.485-14h125.485v-154.076c0-3.866 3.134-7 7-7h68.302c13.536 0 24.769-4.652 34.339-14.224l51.186-51.185c7.912-7.913 7.913-20.788.001-28.7-3.812-3.812-8.908-5.911-14.351-5.911s-10.538 2.099-14.351 5.911l-43.334 43.333c-6.76 6.76-15.034 10.188-24.594 10.188h-219.458c-13.682 0-24.813 11.131-24.813 24.813v152.037c0 13.683 11.131 24.814 24.813 24.814h15.774v-154.076c0-3.866 3.134-7 7-7s7 3.134 7 7v154.076zm62.742-241.338c-35.507 0-64.394-28.887-64.394-64.394s28.887-64.394 64.394-64.394 64.395 28.887 64.395 64.394-28.888 64.394-64.395 64.394zm0-114.788c-27.787 0-50.394 22.606-50.394 50.394s22.606 50.394 50.394 50.394 50.395-22.606 50.395-50.394-22.607-50.394-50.395-50.394z\"><\/path><\/g><g><path d=\"m52.421 78.932-7.082-12.077 32.155-18.855 7.082 12.077zm87.463-9.133-29.754-11.71 5.127-13.027 29.754 11.71zm37.779-2.827-7.01-12.119 31.851-18.421 7.01 12.119z\"><\/path><\/g><g><path d=\"m33.651 106.474c-13.592 0-24.651-11.058-24.651-24.651s11.059-24.651 24.651-24.651 24.652 11.058 24.652 24.651-11.059 24.651-24.652 24.651zm0-35.302c-5.873 0-10.651 4.778-10.651 10.651s4.778 10.651 10.651 10.651 10.651-4.778 10.651-10.651-4.778-10.651-10.651-10.651z\"><\/path><\/g><g><path d=\"m158.877 94.402c-13.593 0-24.651-11.059-24.651-24.651s11.058-24.651 24.651-24.651 24.651 11.059 24.651 24.651-11.058 24.651-24.651 24.651zm0-35.302c-5.873 0-10.651 4.778-10.651 10.651s4.778 10.651 10.651 10.651 10.651-4.778 10.651-10.651-4.778-10.651-10.651-10.651z\"><\/path><\/g><g><path d=\"m221.291 58.303c-13.593 0-24.651-11.059-24.651-24.651s11.058-24.652 24.651-24.652 24.651 11.058 24.651 24.651-11.058 24.652-24.651 24.652zm0-35.303c-5.873 0-10.651 4.778-10.651 10.651s4.778 10.651 10.651 10.651 10.651-4.778 10.651-10.651-4.778-10.651-10.651-10.651z\"><\/path><\/g><g><path d=\"m96.265 69.76c-13.593 0-24.651-11.058-24.651-24.651s11.059-24.652 24.651-24.652 24.651 11.059 24.651 24.652-11.059 24.651-24.651 24.651zm0-35.303c-5.873 0-10.651 4.778-10.651 10.652 0 5.873 4.778 10.651 10.651 10.651s10.651-4.778 10.651-10.651c0-5.874-4.778-10.652-10.651-10.652z\"><\/path><\/g><g><path d=\"m400.638 213.725c-56.442 0-102.362-45.919-102.362-102.362s45.919-102.363 102.362-102.363 102.362 45.919 102.362 102.362-45.92 102.363-102.362 102.363zm0-190.725c-48.723 0-88.362 39.639-88.362 88.362s39.64 88.362 88.362 88.362 88.362-39.639 88.362-88.362-39.64-88.362-88.362-88.362z\"><\/path><\/g><g><path d=\"m400.638 185.794c-41.042 0-74.432-33.39-74.432-74.432s33.39-74.431 74.432-74.431 74.432 33.39 74.432 74.431c-.001 41.042-33.39 74.432-74.432 74.432zm0-134.863c-33.322 0-60.432 27.109-60.432 60.431s27.109 60.432 60.432 60.432 60.432-27.109 60.432-60.432c-.001-33.321-27.11-60.431-60.432-60.431z\"><\/path><\/g><g><path d=\"m400.864 163.198c-3.788 0-6.903-3.023-6.995-6.831l-.095-3.938c-6.118-1.471-10.202-4.874-14.109-8.56-2.812-2.653-2.941-7.083-.288-9.895 2.653-2.813 7.084-2.94 9.896-.289 4.381 4.133 6.638 5.509 11.365 5.509 6.796 0 12.325-4.602 12.325-10.257s-5.529-10.257-12.325-10.257c-14.516 0-26.325-10.882-26.325-24.257 0-11.102 8.136-20.485 19.202-23.355l-.104-4.373c-.093-3.865 2.966-7.073 6.831-7.166 3.883-.093 7.073 2.966 7.165 6.831l.116 4.875c6.062 1.667 12.918 5.204 16.109 10.06 2.123 3.231 1.226 7.571-2.005 9.694-3.231 2.125-7.571 1.226-9.694-2.005-1.203-1.831-7.708-4.818-11.296-4.819-6.795 0-12.324 4.602-12.324 10.257s5.529 10.257 12.325 10.257c14.516 0 26.325 10.882 26.325 24.257 0 11.097-8.129 20.478-19.188 23.352l.091 3.741c.094 3.865-2.964 7.074-6.829 7.167-.058.002-.116.002-.173.002z\"><\/path><\/g><g><path d=\"m496 503h-50.032c-3.866 0-7-3.134-7-7v-192.897c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v192.897c0 3.866-3.134 7-7 7zm-43.032-14h36.032v-178.897h-36.032zm-47.195 14h-50.032c-3.866 0-7-3.134-7-7v-147.748c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v147.748c0 3.866-3.133 7-7 7zm-43.032-14h36.032v-133.748h-36.032zm-47.192 14h-50.032c-3.866 0-7-3.134-7-7v-102.599c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v102.599c0 3.866-3.134 7-7 7zm-43.032-14h36.032v-88.599h-36.032z\"><\/path><\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tConseil Financier\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e13bd36 e-con-full e-flex e-con e-child\" data-id=\"e13bd36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7390e19 e-con-full e-flex e-con e-child\" data-id=\"7390e19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3120d6e e-con-full e-flex e-con e-child\" data-id=\"3120d6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-277e4e4 elementor-widget elementor-widget-text-editor\" data-id=\"277e4e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><em>Due Diligence<\/em><\/li>\n<li>Plans de viabilit\u00e9 et de business plans.<\/li>\n<li><em>Independent Business Reviews.<\/em><\/li>\n<li>Conseil en dette et restructurations financi\u00e8res.<\/li>\n<li>Fusions et Acquisitions.<\/li>\n<li>Services actuariels.<\/li>\n<li>Services de Conseil Financier.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3695efd e-con-full e-flex e-con e-child\" data-id=\"3695efd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd1cd54 foto-bw elementor-widget elementor-widget-image\" data-id=\"dd1cd54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"650\" height=\"433\" src=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/consultoria-financera-Andorra.webp\" class=\"attachment-large size-large wp-image-2706\" alt=\"conseil financier Andorre\" srcset=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/consultoria-financera-Andorra.webp 650w, https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/consultoria-financera-Andorra-300x200.webp 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a0524b e-flex e-con-boxed e-con e-parent\" data-id=\"9a0524b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6ab082 elementor-widget elementor-widget-spacer\" data-id=\"f6ab082\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"altres\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2ffac2 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"a2ffac2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M256,0C114.615,0,0,114.615,0,256s114.615,256,256,256s256-114.615,256-256S397.385,0,256,0z M256,494.933   C124.041,494.933,17.067,387.959,17.067,256S124.041,17.067,256,17.067S494.933,124.041,494.933,256S387.959,494.933,256,494.933z   \"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M128,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S156.277,204.8,128,204.8z    M128,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133s34.133,15.282,34.133,34.133   C162.133,274.851,146.851,290.133,128,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M256,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S284.277,204.8,256,204.8z    M256,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C290.133,274.851,274.851,290.133,256,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M384,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S412.277,204.8,384,204.8z    M384,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C418.133,274.851,402.851,290.133,384,290.133z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAutres Services de Conseil\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa76f87 e-con-full e-flex e-con e-child\" data-id=\"aa76f87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0639a52 e-con-full e-flex e-con e-child\" data-id=\"0639a52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b011cde elementor-widget elementor-widget-heading\" data-id=\"b011cde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Protection des Donn\u00e9es Personnelles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e77dabf elementor-widget elementor-widget-text-editor\" data-id=\"e77dabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"bt_bb_section69e0b3ab472ac\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_none bt_bb_bottom_spacing_none\" data-bb-version=\"4.7.6\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_none\",\"def\":\"none\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_none\",\"def\":\"none\"}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"6-6\"><div class=\"bt_bb_row_holder\"><div class=\"bt_bb_column col-xxl-6 col-xl-6 col-xs-12 col-sm-6 col-md-6 col-lg-6 bt_bb_vertical_align_top bt_bb_align_left bt_bb_padding_normal\" data-bb-version=\"4.7.5\" data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_text\" data-bb-version=\"4.7.5\"><ul><li>Mise en conformit\u00e9 avec la Loi 29\/2021 du 28 octobre qualifi\u00e9e de protection des donn\u00e9es personnelles pour les sujets oblig\u00e9s.<\/li><li>Conception et mise en \u0153uvre de mesures techniques et organisationnelles en mati\u00e8re de LQPD.<\/li><li>R\u00e9alisation de rapports de r\u00e9vision en mati\u00e8re de LQPD.<\/li><li>Plans d\u2019action pour mettre en \u0153uvre les recommandations en mati\u00e8re de LQPD.<\/li><li>Conseil r\u00e9current en mati\u00e8re de protection des donn\u00e9es \u00e0 caract\u00e8re personnel.<\/li><li>Soutien r\u00e9current au D\u00e9l\u00e9gu\u00e9 \u00e0 la Protection des Donn\u00e9es (DPD) interne des sujets oblig\u00e9s.<\/li><li>Prestation de services d\u2019externalisation du DPD.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section id=\"impuestosociedades\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_none bt_bb_bottom_spacing_none\" data-bb-version=\"4.7.5\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_none\",\"def\":\"none\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_none\",\"def\":\"none\"}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"12\"><div class=\"bt_bb_row_holder\"><div class=\"bt_bb_column col-xxl-12 col-xl-12 col-xs-12 col-sm-12 col-md-12 col-lg-12 bt_bb_vertical_align_top bt_bb_align_left bt_bb_padding_normal\" data-bb-version=\"4.7.5\" data-width=\"12\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_top_spacing_65 bt_bb_bottom_spacing_40\" data-bb-version=\"4.7.5\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_65\",\"def\":\"65\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_40\",\"def\":\"40\"}}\"> <\/div><\/div><\/div><\/div><\/div><\/div><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"\"><div class=\"bt_bb_row_holder\"> <\/div><\/div><\/div><\/div><\/div><\/section><section id=\"bt_bb_section69e0b3ab4d313\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top btLazyLoadBackground bt_bb_background_image bt_bb_top_spacing_65 bt_bb_bottom_spacing_65 btLazyLoaded\" data-bb-version=\"4.7.6\" data-background_image_src=\"'https:\/\/ocps.ad\/wp-content\/uploads\/2020\/07\/hero_FAQ.jpg'\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_65\",\"def\":\"65\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_65\",\"def\":\"65\"}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"6-6\"><div class=\"bt_bb_row_holder\"><div class=\"bt_bb_column col-xxl-6 col-xl-6 col-xs-12 col-sm-6 col-md-6 col-lg-6 bt_bb_vertical_align_top bt_bb_align_left bt_bb_padding_normal\" data-bb-version=\"4.7.6\" data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content\"><div class=\"bt_bb_column_content_inner\"><header class=\"bt_bb_headline bt_bb_font_weight_medium bt_bb_supertitle_font_weight_medium bt_bb_dash_bottom bt_bb_subheadline bt_bb_size_medium bt_bb_align_left\" data-bb-version=\"4.7.6\" data-bt-override-class=\"{\"bt_bb_size_\":{\"current_class\":\"bt_bb_size_medium\",\"def\":\"medium\"},\"bt_bb_align_\":{\"current_class\":\"bt_bb_align_left\",\"def\":\"left\"}}\"><h3 class=\"bt_bb_headline_tag\"> <\/h3><\/header><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fc2f51 e-con-full e-flex e-con e-child\" data-id=\"3fc2f51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23d7e79 elementor-widget elementor-widget-heading\" data-id=\"23d7e79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pr\u00e9vention du Blanchiment de Capitaux et du Financement du Terrorisme (PBC\/FT)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ea4036 elementor-widget elementor-widget-text-editor\" data-id=\"7ea4036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Mise en conformit\u00e9 avec la Loi 14\/2017 en mati\u00e8re de PBCFT pour les sujets oblig\u00e9s.<\/li>\n<li>Mise en \u0153uvre de mesures de PBCFT pour les sujets oblig\u00e9s.<\/li>\n<li>R\u00e9alisation d\u2019audits en mati\u00e8re de PBCFT.<\/li>\n<li>Plans d\u2019action pour mettre en \u0153uvre les recommandations en mati\u00e8re de PBCFT.<\/li>\n<li>Rapports d\u2019expert externe en mati\u00e8re de PBCFT.<\/li>\n<li>R\u00e9alisation d\u2019\u00c9tudes de Risque Individuel (ERI).<\/li>\n<li>Conseil \u00e0 l\u2019OCIC (Organe de Contr\u00f4le Interne et de Communication) et au Repr\u00e9sentant aupr\u00e8s de l\u2019UIFAND (Unit\u00e9 d\u2019Intelligence Financi\u00e8re d\u2019Andorre).<\/li>\n<li>Conseil dans l\u2019\u00e9laboration et la r\u00e9daction de d\u00e9clarations d\u2019op\u00e9rations suspectes.<\/li>\n<li>Formations en mati\u00e8re de PBCFT.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd5d9d9 e-con-full e-flex e-con e-child\" data-id=\"cd5d9d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e0df71f e-con-full e-flex e-con e-child\" data-id=\"e0df71f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbedfbb elementor-widget elementor-widget-heading\" data-id=\"fbedfbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rapports sp\u00e9ciaux et exigences l\u00e9gales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ef21a0 elementor-widget elementor-widget-text-editor\" data-id=\"9ef21a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Rapports d\u2019expert ind\u00e9pendant sur les apports non mon\u00e9taires.<\/li><li>Rapports sur les projets de fusion ou de scission.<\/li><li>Expertises \u00e9conomiques et financi\u00e8res.<\/li><li>Rapports sp\u00e9ciaux requis par les organismes de r\u00e9gulation.<\/li><li>\u00c9tudes actuarielles.<\/li><li>Manuels de proc\u00e9dures.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nous disposons de l\u2019Exp\u00e9rience, de la Connaissance, de la Qualit\u00e9, de la Rigueur et de la Confiance n\u00e9cessaires pour offrir les services professionnels requis par le client, dans un environnement en constante \u00e9volution et de plus en plus r\u00e9glement\u00e9. Audit Externe \u2192 Audit Secteur Public \u2192 Assurance \u2192 Conseil Financier \u2192 Assurance ESG \u2192 Autres [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2707,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2703","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/pages\/2703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/comments?post=2703"}],"version-history":[{"count":4,"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/pages\/2703\/revisions"}],"predecessor-version":[{"id":3173,"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/pages\/2703\/revisions\/3173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/media\/2707"}],"wp:attachment":[{"href":"https:\/\/ocps.ad\/fr\/wp-json\/wp\/v2\/media?parent=2703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}