{"id":7939,"date":"2021-12-20T07:00:09","date_gmt":"2021-12-20T06:00:09","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=7939"},"modified":"2022-08-31T12:02:50","modified_gmt":"2022-08-31T10:02:50","slug":"sasu-les-specificites-a-connaitre","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/sasu-les-specificites-a-connaitre\/","title":{"rendered":"SASU : Les sp\u00e9cificit\u00e9s \u00e0 conna\u00eetre"},"content":{"rendered":"

Le statut SASU<\/h2>\n

La SASU, soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle comporte des sp\u00e9cificit\u00e9s particuli\u00e8res qui la diff\u00e9rencient de la SAS traditionnelle \u00e0 d\u00e9couvrir dans cette infographie.<\/p>\n

\"SpecificitesLe registre des d\u00e9cisions de l’associ\u00e9 unique<\/h3>\n
\n

Les d\u00e9cisions de l\u2019associ\u00e9 unique doivent \u00eatre r\u00e9pertori\u00e9es dans un registre<\/strong> (c. com. art. L. 227-9). En l\u2019\u00e9tat des textes, aucune disposition n\u2019impose une cotation du registre<\/strong>\u00a0; il n\u2019en demeure pas moins que pour des raisons de fiabilit\u00e9 et de preuve, ce registre pourrait \u00eatre pr\u00e9sent\u00e9 volontairement au greffe du tribunal de commerce pour l\u2019apposition d\u2019un paraphe.<\/p>\n<\/div>\n

\n

D’autre part, ce registre peut \u00eatre d\u00e9mat\u00e9rialis\u00e9<\/strong>. Dans ce cas, si les statuts pr\u00e9voient la tenue du registre des d\u00e9cisions de l\u2019associ\u00e9 unique et l’\u00e9tablissement des proc\u00e8s-verbaux sous forme \u00e9lectronique sans en pr\u00e9ciser les modalit\u00e9s, les proc\u00e8s-verbaux doivent \u00eatre sign\u00e9s au moyen d’une signature \u00e9lectronique avanc\u00e9e<\/strong> au sens du r\u00e8glement europ\u00e9en (c. com. art. R. 227-1-1).<\/p>\n

L’associ\u00e9 unique poss\u00e8de au moment de la d\u00e9cision d’augmentation de capital toutes les actions, et dispose du droit de souscrire aux augmentations du capital en num\u00e9raire<\/strong>. Il peut donc d\u00e9cider de renoncer \u00e0 l\u2019exercice de ce droit. Sous r\u00e9serve de l\u2019existence de clauses statutaires particuli\u00e8res, il est libre de c\u00e9der ou d\u2019accorder \u00e0 de nouveaux investisseurs le droit de souscrire \u00e0 une augmentation du capital<\/strong>, aux conditions qu\u2019il fixe. Il n\u2019est pas tenu de d\u00e9cider au vu d\u2019un rapport du commissaire aux comptes.<\/p>\n

Les r\u00f4les dans l’approbation des comptes<\/h3>\n

L\u2019associ\u00e9 unique ne peut pas d\u00e9l\u00e9guer ses pouvoirs<\/strong> (c. com. art. L. 227-9<\/a>) cette interdiction est express\u00e9ment pr\u00e9vue pour les d\u00e9cisions relatives aux comptes sociaux<\/strong>.
\nEn effet, dans les SASU, le rapport de gestion, les comptes annuels et, le cas \u00e9ch\u00e9ant, les comptes consolid\u00e9s sont arr\u00eat\u00e9s par le pr\u00e9sident.
\nL\u2019associ\u00e9 unique approuve les comptes, apr\u00e8s, le cas \u00e9ch\u00e9ant, rapport du commissaire aux comptes, dans un d\u00e9lai de 6 mois \u00e0 compter de la cl\u00f4ture de l\u2019exercice.<\/p>\n

Le cas des conventions r\u00e8glement\u00e9es<\/h3>\n

\u00c0 la diff\u00e9rence de la SAS pluripersonnelle, les conventions conclues directement ou par personnes interpos\u00e9es entre la SASU et son pr\u00e9sident, l’un de ses dirigeants, son associ\u00e9 unique ou, s’il s’agit d’une soci\u00e9t\u00e9 actionnaire, la soci\u00e9t\u00e9 la contr\u00f4lant, ne font pas l’objet d’un rapport sp\u00e9cial<\/strong> \u00e9tabli par le pr\u00e9sident ou, s’il en a \u00e9t\u00e9 d\u00e9sign\u00e9 un, par le commissaire aux comptes, mais elles doivent \u00eatre mentionn\u00e9es sur le registre des d\u00e9cisions<\/strong> de l’associ\u00e9 unique (c. com. art. L. 227-10<\/a>).<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le statut SASU La SASU, soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle comporte des sp\u00e9cificit\u00e9s particuli\u00e8res qui la diff\u00e9rencient de la SAS traditionnelle \u00e0 d\u00e9couvrir dans cette infographie. Le registre des d\u00e9cisions de l’associ\u00e9 unique Les d\u00e9cisions de l\u2019associ\u00e9 unique doivent \u00eatre r\u00e9pertori\u00e9es dans un registre (c. com. art. L. 227-9). En l\u2019\u00e9tat des textes, aucune disposition …<\/p>\n

SASU : Les sp\u00e9cificit\u00e9s \u00e0 conna\u00eetre<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":16,"featured_media":7940,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[7,5],"tags":[326,133,206,325],"class_list":["post-7939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infographies","category-vie-des-affaires","tag-entrepreneur","tag-infographie","tag-legaldesign","tag-sasu"],"acf":[],"yoast_head":"\nSASU : Les sp\u00e9cificit\u00e9s \u00e0 conna\u00eetre - 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