{"id":429,"date":"2017-06-08T00:00:00","date_gmt":"2017-06-08T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/08\/lassociation-de-gestion-agreee\/"},"modified":"2021-12-07T18:13:39","modified_gmt":"2021-12-07T16:13:39","slug":"lassociation-de-gestion-agreee","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lassociation-de-gestion-agreee\/","title":{"rendered":"L'Association de Gestion Agr\u00e9\u00e9e"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>L'Association de Gestion Agr\u00e9\u00e9e, appel\u00e9 AGA, est une association d\u00e9di\u00e9e aux professionnels lib\u00e9raux, avec un objectif d'assistance en mati\u00e8re comptable, fiscale, gestion de l'entreprise, conseil et soutien en cas d'apparition de difficult\u00e9s au sein de l'entreprise.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le r\u00f4le des Associations de Gestion Agr\u00e9\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Les Associations de Gestion Agr\u00e9\u00e9e, appel\u00e9es AGA, sont des associations de gestion comptable sp\u00e9cialis\u00e9es pour les professionnels lib\u00e9raux, c'est-\u00e0-dire les professionnels assujettis aux b\u00e9n\u00e9fices non commerciaux, qu'ils exercent sous forme d'entreprise individuelle ou sous forme de soci\u00e9t\u00e9 soumise \u00e0 l'imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant, les AGA n'obligent pas leurs adh\u00e9rents \u00e0 faire tenir leur comptabilit\u00e9 par un expert comptable.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elles prodiguent aussi des conseils de comptabilit\u00e9, afin que celle-ci soit tenue par le professionnel lib\u00e9ral lui-m\u00eame.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les AGA s'occupent notamment de :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>simplifier la comptabilit\u00e9 du professionnel lib\u00e9ral,<\/li><li>aider dans les d\u00e9marches administratives,<\/li><li>assister les professionnels lib\u00e9raux dans la gestion de leur activit\u00e9 ou de leur fiscalit\u00e9,<\/li><li>remettre un rapport annuel de gestion,<\/li><li>conseiller le professionnel qui rencontre des difficult\u00e9s,<\/li><li>\u00e9tablir la d\u00e9claration fiscale du professionnel, \u00e0 sa demande.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les engagements des adh\u00e9rents<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Les adh\u00e9rents s'engagent \u00e0 respecter les pr\u00e9conisations faites sur leur ordre professionnel ou leur organisation professionnelle, notamment en mati\u00e8re comptable et fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D'autre part, les adh\u00e9rents donnent leur accord permanent \u00e0 leur AGA pour qu'elle transmette \u00e0 l'administration fiscale leurs documents comptables.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les avantages fiscaux des AGA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>L'adh\u00e9sion \u00e0 une AGA apporte certains avantages comme :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la non application de la majoration de 25% sur le b\u00e9n\u00e9fice imposable r\u00e9alis\u00e9 au cours de l'exercice pr\u00e9c\u00e9dent,<\/li><li>si l'activit\u00e9 lib\u00e9rale a \u00e9t\u00e9 cr\u00e9\u00e9e en cours d'ann\u00e9e, et que le professionnel adh\u00e8re la m\u00eame ann\u00e9e, l'exon\u00e9ration est \u00e9galement accord\u00e9e,<\/li><li>la possibilit\u00e9 de d\u00e9duire du compte de r\u00e9sultat, l'int\u00e9gralit\u00e9 du salaire du conjoint,<\/li><li>la d\u00e9ductibilit\u00e9 des frais de comptabilit\u00e9 (honoraires de l'expert comptable) et la cotisation \u00e0 une AGA (jusqu'\u00e0 un maximum de 915 \u20ac par an).<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour en b\u00e9n\u00e9ficier, le professionnel lib\u00e9ral doit \u00eatre impos\u00e9 \u00e0 la d\u00e9claration contr\u00f4l\u00e9e des B\u00e9n\u00e9fices Non Commerciaux (BNC).<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour aller plus loin : <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a target=\"_blank\" href=\"http:\/\/www.fnaga.com\/\" rel=\"noreferrer noopener\">F\u00e9d\u00e9ration Nationale des AGA<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                      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Gestion Agr\u00e9\u00e9<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le Centre de Gestion Agr\u00e9\u00e9, appel\u00e9 CGA, est une association qui travaille en partenariat avec les petites entreprises artisanales, commerciales, industrielles, agricoles, (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:425,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/lexpert-comptable\/&quot;,&quot;title&quot;:&quot;L\\u0027expert-comptable&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les 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href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lexpert-comptable\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les diff\u00e9rents intervenants<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">L&#039;expert-comptable<\/span>\n                <\/h3>\n                                <p class=\"card__article\">L&#039;expert-comptable est un sp\u00e9cialiste de la comptabilit\u00e9. Il a l&#039;obligation d&#039;\u00eatre inscrit \u00e0 l&#039;Ordre des Experts-Comptables afin d&#039;exercer. Il assure la tenue de votre comptabilit\u00e9, (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:522,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/tenir-seul-sa-comptabilite\/&quot;,&quot;title&quot;:&quot;Tenir seul sa comptabilit\u00e9&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"522\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/tenir-seul-sa-comptabilite\/\"\n         data-title=\"Tenir seul sa comptabilit\u00e9\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/tenir-seul-sa-comptabilite\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les diff\u00e9rents intervenants<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Tenir seul sa comptabilit\u00e9<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Il est possible de tenir seul sa comptabilit\u00e9. Cette option pr\u00e9sente des avantages et aussi des inconv\u00e9nients qu&#039;il est pr\u00e9f\u00e9rable de conna\u00eetre avant de commencer. Les avantages (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>L'Association de Gestion Agr\u00e9\u00e9e, appel\u00e9 AGA, est une association d\u00e9di\u00e9e aux professionnels lib\u00e9raux, avec un objectif d'assistance en mati\u00e8re comptable, fiscale, gestion de l'entreprise, conseil et soutien en cas d'apparition de difficult\u00e9s au sein de l'entreprise. Le r\u00f4le des Associations de Gestion Agr\u00e9\u00e9e Les Associations de Gestion Agr\u00e9\u00e9e, appel\u00e9es AGA, sont des associations de gestion [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":2726,"viewed_at":"1778448261","newsletter":"0","_yoast_wpseo_primary_category":154,"footnotes":""},"categories":[79,130,154],"tags":[],"class_list":["post-429","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-differents-intervenants"],"yoast_head":"<title>L&#039;Association de Gestion Agr\u00e9\u00e9e - Les diff\u00e9rents intervenants - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lassociation-de-gestion-agreee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;Association de Gestion Agr\u00e9\u00e9e - Les diff\u00e9rents intervenants - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"L&#039;Association de Gestion Agr\u00e9\u00e9e, appel\u00e9 AGA, est une association d\u00e9di\u00e9e aux professionnels lib\u00e9raux, avec un objectif d&#039;assistance en mati\u00e8re comptable, fiscale, gestion de l&#039;entreprise, conseil et soutien en cas d&#039;apparition de difficult\u00e9s au sein de l&#039;entreprise. 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