{"id":172,"date":"2025-07-07T10:59:08","date_gmt":"2025-07-07T10:59:08","guid":{"rendered":"https:\/\/www.onecca.cm\/?p=172"},"modified":"2025-07-07T10:59:08","modified_gmt":"2025-07-07T10:59:08","slug":"lethique-pilier-fondamental-de-lexpertise-comptable","status":"publish","type":"post","link":"https:\/\/www.onecca.cm\/index.php\/2025\/07\/07\/lethique-pilier-fondamental-de-lexpertise-comptable\/","title":{"rendered":"L\u2019\u00e9thique, pilier fondamental de l\u2019expertise comptable"},"content":{"rendered":"<p>L\u2019\u00e9thique professionnelle constitue la pierre angulaire de la confiance que les entreprises, les institutions et le public accordent aux experts-comptables. La d\u00e9ontologie encadre l\u2019exercice de la profession et garantit la qualit\u00e9 et l\u2019int\u00e9grit\u00e9 des missions r\u00e9alis\u00e9es.<\/p>\n<p>Parmi les principes fondamentaux figurent l\u2019ind\u00e9pendance, la comp\u00e9tence, le secret professionnel et le respect des lois et r\u00e8glements. Ces valeurs assurent la protection des int\u00e9r\u00eats des clients et la cr\u00e9dibilit\u00e9 des informations financi\u00e8res produites.<\/p>\n<p>L\u2019Ordre National des Experts-Comptables veille au respect strict de ces obligations, en accompagnant les professionnels dans leur pratique quotidienne et en sanctionnant les manquements \u00e9ventuels. Cultiver une \u00e9thique irr\u00e9prochable, c\u2019est pr\u00e9server la r\u00e9putation et la solidit\u00e9 de toute la profession.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019\u00e9thique professionnelle constitue la pierre angulaire de la confiance que les entreprises, les institutions et le public accordent aux experts-comptables. La d\u00e9ontologie encadre l\u2019exercice de la profession et garantit la qualit\u00e9 et l\u2019int\u00e9grit\u00e9 des missions r\u00e9alis\u00e9es.<\/p>\n","protected":false},"author":1,"featured_media":347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/posts\/172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/comments?post=172"}],"version-history":[{"count":1,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/posts\/172\/revisions"}],"predecessor-version":[{"id":174,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/posts\/172\/revisions\/174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/media\/347"}],"wp:attachment":[{"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/media?parent=172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/categories?post=172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.onecca.cm\/index.php\/wp-json\/wp\/v2\/tags?post=172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}