{"id":1446,"date":"2023-07-17T16:56:40","date_gmt":"2023-07-17T16:56:40","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/"},"modified":"2026-01-15T09:28:55","modified_gmt":"2026-01-15T08:28:55","slug":"programme","status":"publish","type":"study-programs","link":"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/","title":{"rendered":"Programme"},"content":{"rendered":"<div class=\"section py-0 static\">\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><!-- SecondaryNavigationMirror --><div class=\"js-secondary-nav--sticky wp-block-unilux-blocks-secondary-navigation\" id=\"e123ecdb-ee35-4737-8c98-5c068c6fa634\">\n    <nav id=\"secondary-navigation\" role=\"navigation\" aria-label=\"Secondary menu\" class=\"secondary-nav\">\n        <button class=\"secondary-nav__button btn btn-solid--primary w-full\" aria-expanded=\"false\" aria-controls=\"secondary-navigation__list\" title=\"The selected page is Overview\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Overview<\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n            <\/svg>\n        <\/button>\n\n        <ul id=\"secondary-navigation__list\" class=\"secondary-nav__list\">\n            <li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Overview<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Programme<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/teaching-staff\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Teaching staff<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/admissions\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Admissions<\/span>\n    <\/a>\n<\/li>\n        <\/ul>\n    <\/nav>\n<\/div>\n<!-- end SecondaryNavigationMirror --><\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-headline-text-and-image\">\n    \n<div class=\"wp-block-unilux-blocks-wrapper container xl:max-w-screen-xl\">\n<h1 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"programme\"\n    >\nProgramme<\/h1>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper flex flex-wrap lg:-mx-32\">\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-7\/12 lg:order-2 lg:px-32\">\n<div class=\"wp-block-unilux-blocks-image-video-wrapper\">\n    <figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--cover\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-300x200.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-1024x684.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-768x513.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8-1536x1026.jpg 1536w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/tyler-franta-iusJ25iYu1c-unsplashqvDwJ8.jpg 2000w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: cover; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 3\/2; object-fit: cover; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-5\/12 lg:order-1 lg:px-32\">\n<p>In order to obtain the Certificate of the Formation compl\u00e9mentaire des candidats experts-comptables, the candidate must achieve a minimum grade of 10 out of 20 for each of the courses (UVs).<br><br>One teaching unit (UE) is equivalent to 45 minutes.<\/p>\n\n\n\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2025\/07\/29112536\/List-of-teaching-units-per-UV_EC.pdf\"\n                target=\"_blank\"\n        class=\"btn btn--primary\"\n            >List of teaching units per UV<\/a>\n<\/li>\n\n\n<li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/admissions\/\"\n                target=\"_self\"\n        class=\"btn btn--secondary\"\n            >Admissions<\/a>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><div class=\"content-card content-card--right content-card__overlay--hidden wp-block-unilux-blocks-content-card\">\n    \n<h2 class=\"content-card__heading has-text-align-left wp-block-unilux-blocks-heading\"        id=\"course-schedule\"\n    >\nCourse schedule<\/h2>\n<div class=\"content-card__visual wp-block-unilux-blocks-content-card-visual-area\">\n    \n<section class=\"wp-block-unilux-blocks-image-video-wrapper\">\n    <figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--cover\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d-300x201.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d-1024x685.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d-768x514.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/photo-1435527173128-983b87201f4d.jpg 1167w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: cover; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 3\/2; object-fit: cover; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/section>\n<div class=\"wp-block-unilux-blocks-wrapper content-card__overlay\">\n<a class=\"wp-block-unilux-blocks-button-highlight-rounded bottom-left\" \n    href=\"#\"\n    target=\"_self\"\n>\n    \n<span class=\"btn-highlight-rounded__name wp-block-unilux-blocks-plain-text\"><\/span>    <span class=\"icon-rounded\">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>    <\/span>\n<\/a><\/div>\n<\/div><div class=\"content-card__body  wp-block-unilux-blocks-content-card-free-area\">\n    \n<p>Subject to the availability of the teachers, courses will be given on the following days:<\/p>\n\n<ul class=\"ulux-list\">\n<li class=\"ulux-list-item\">Mondays from 16.00 to 20.00.<\/li>\n\n\n\n<li class=\"ulux-list-item\">Wednesdays: anytime from 8.00 to 20.00, the duration of one Value Unit (course) being 2 to 3 hours<\/li>\n\n\n\n<li class=\"ulux-list-item\">Saturdays: from 8.00 to 12.00.<\/li>\n<\/ul>\n\n<p>The courses of this program are taught in-person at the <a href=\"https:\/\/www.uni.lu\/en\/about\/campuses\/limpertsberg-campus\/\">Limpertsberg campus.<\/a><\/p>\n\n<p>Responsibility of the duly enrolled candidate:<\/p>\n\n<p>It is reminded that it is the obligation of each enrolled candidate to regularly check the MOODLE system of the University of Luxembourg in order to consult the schedules of courses and exams, any modification thereto, and other relevant information (in particular the sections entitled &#8220;General Information&#8221; and &#8220;News Forum&#8221;).<\/p>\n\n<p>Each semester, the procedures for accessing the MOODLE system are communicated to duly enrolled candidates via e-mail 8 days before the start of the classes of the relevant semester (without prejudice).<\/p>\n<\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"exam-organisation\"\n    >\nExam organisation<\/h2>\n\n\n\n<p>Exam dates are published on Moodle at least three weeks prior to the first session exams.<\/p>\n\n\n\n<p>The information will mention the date, time and place of each written exam.<\/p>\n\n\n\n<p>A candidate can only attend the retake session of an exam if they have failed the first session exam of the same academic year or if they have been absent from the first session exam due to a validly notified medical reason as described in the Examination Regulation (only absences for illness supported by a medical certificate sent by registered post within 3 working days of the occurrence of the illness will be recognized).<\/p>\n<\/div><\/section>\n\n\n\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"academic-contents\"\n    >\nAcademic contents<\/h2>\n\n\n\n<div id=\"tab-nav\" class=\"tab-nav\">\n    <button\n        type=\"button\"\n        class=\"button-toggle btn btn--white w-full\"\n        aria-expanded=\"false\"\n        aria-controls=\"tab-nav__listing\"\n        title=\"The selected tab is CONTENT OF THE CURRENT LABEL\"\n    >\n        <span class=\"btn__name mr-auto\">Semestre 1<\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n        <\/svg>\n    <\/button>\n    <ul\n        id=\"tab-nav__listing\"\n        class=\"tab-nav__listing nav manual\"\n        role=\"tablist\"\n        aria-label=\"About me\"\n    >\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-fbbacdc9-987b-4015-a8be-2796897993ab\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-fbbacdc9-987b-4015-a8be-2796897993ab\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-fbbacdc9-987b-4015-a8be-2796897993ab\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semestre 1<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-25ace714-eb8d-4f5a-92da-417e221577e7\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-25ace714-eb8d-4f5a-92da-417e221577e7\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-25ace714-eb8d-4f5a-92da-417e221577e7\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semestre 2<\/span>\n            <\/button>\n        <\/li>\n            <\/ul>\n<\/div>\n<div class=\"tab-content\">\n    <section\n    id=\"tabpanel-fbbacdc9-987b-4015-a8be-2796897993ab\"\n    aria-labelledby=\"tab-fbbacdc9-987b-4015-a8be-2796897993ab\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Certificat de formation compl\u00e9mentaire des experts comptables &#8211; Candidats stagiaires, Semestre 1 (2025-2026 Winter)<\/h3>\n    \n<div id=\"accordion-module-69e702c05ec81\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-69e702c05ecbd\"\n        >\n            <span class=\"accordion__title\">\n                UV1 &#8211; D\u00e9ontologie du r\u00e9viseur d&#039;entreprises et de l&#039;expert comptable                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-19                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-69e702c05ecbd\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c05ec81\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV1 &#8211; D\u00e9ontologie du r\u00e9viseur d&#039;entreprises et de l&#039;expert comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-19<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> D\u00e9ontologie de l&#039;expert comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>R\u00e9soudre des cas simples de situations dans lesquelles l\u2019ind\u00e9pendance du r\u00e9viseur d\u2019entreprises\/expert-comptable<br>peut \u00eatre questionn\u00e9e.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00b0 Fondements de la d\u00e9ontologie du r\u00e9viseur d\u2019entreprises\/expert-comptable (loi sur la profession de l\u2019audit, code<br>\u00a0 d\u2019\u00e9thique endors\u00e9 par la CSSF)<\/p><p>\u00b0 Concepts-cl\u00e9s quant \u00e0 l\u2019organisation des cabinets (ISQC1, AML\/ATF)<\/p><p>\u00b0 D\u00e9veloppements l\u00e9gislatifs europ\u00e9ens et luxembourgeois<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>Code d\u2019\u00e9thique de l\u2019IESBA \u2013 section 290<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-69e702c05ecdc\"\n        >\n            <span class=\"accordion__title\">\n                UV5 &#8211; Droit commercial                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-18                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-69e702c05ecdc\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c05ec81\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV5 &#8211; Droit commercial<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-18<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit commercial et droit des soci\u00e9t\u00e9s<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Conna\u00eetre les diff\u00e9rences entre les multiples formes de soci\u00e9t\u00e9s existantes,<br>\u00b0 D\u00e9crire les r\u00e8gles de fonctionnement ;<br>\u00b0 D\u00e9terminer quand la soci\u00e9t\u00e9 est engag\u00e9e ;<br>\u00b0 Conna\u00eetre les sanctions des manquements aux r\u00e8gles pr\u00e9vues par la loi ;<br>\u00b0 D\u2019appliquer les r\u00e8gles de la faillite.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Essentiellement droit des soci\u00e9t\u00e9s commerciales.<\/p><p>En outre : notions de commer\u00e7ant, droit commercial , droit de la faillite (et autres proc\u00e9dures collectives)<br><\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Loi du 10.08.1915 et loi de 2002 sur RCS\u2026etc                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-69e702c05ecea\"\n        >\n            <span class=\"accordion__title\">\n                UV6 &#8211; Droit du travail et de la s\u00e9curit\u00e9 sociale                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-28                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-69e702c05ecea\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c05ec81\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV6 &#8211; Droit du travail et de la s\u00e9curit\u00e9 sociale<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-28<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit du travail et de la s\u00e9curit\u00e9 sociale<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p><br>DROIT DU TRAVAIL<br>:<\/p><br><p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<br> Conna\u00eetre le cadre l\u00e9gal r\u00e9glementaire<br> Reconna\u00eetre \/ identifier les situations critiques en terme de droit du travail.<br> Savoir \u00e9valuer \/ calculer les risques financiers li\u00e9s \u00e0 une situation donn\u00e9e<\/p><br><p><br>DROIT DE LA SECURITE SOCIALE<br>:\u200b<\/p><br><p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<br>\u00b0 Comprendre les grands principes du droit de la s\u00e9curit\u00e9 sociale luxembourgeois et europ\u00e9en ;<br>\u00b0 Comprendre les grands enjeux actuels du droit de la s\u00e9curit\u00e9 sociale luxembourgeois et europ\u00e9en ;<br>\u00b0 \u00catre en mesure de r\u00e9soudre certains cas pratiques en relation avec la libre circulation des affili\u00e9s au sein de<br>\u00a0 l\u2019UE<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>DROIT DU TRAVAIL :<\/p><p>Dans le cadre du cours seront abord\u00e9s la notion de contrat de travail, la conclusion du contrat de travail (avec la<br>diff\u00e9renciation entre le contrat de travail \u00e0 dur\u00e9e d\u00e9termin\u00e9e et le contrat de travail \u00e0 dur\u00e9e ind\u00e9termin\u00e9e) ainsi que les<br>diff\u00e9rentes modalit\u00e9s de r\u00e9siliation du contrat. Vu le background des \u00e9tudiants un accent particulier est mis sur les<br>risques financiers engendr\u00e9s notamment par le licenciement abusif.<\/p><p>DROIT DE LA SECURITE SOCIALE :<\/p><p>Introduction au droit de la s\u00e9curit\u00e9 sociale, sources juridiques, organisation de la s\u00e9curit\u00e9 sociale luxembourgeoise,<br>droit des affili\u00e9s, principaux risques sociaux, voies de recours, droit europ\u00e9en et international de la s\u00e9curit\u00e9 sociale<\/p><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        L\u2019examen \u00e9crit de deux heures au maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures au maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>DROIT DU TRAVAIL<br>:<\/p><br><p>Il n\u2019y a pas de litt\u00e9rature obligatoire, le cours en tant que tel \u00e9tant suffisant pour r\u00e9pondre aux objectifs de<br>l\u2019enseignement. Une bibliographie relative \u00e0 divers ouvrages en mati\u00e8re de droit du travail est toutefois fournie aux<br>\u00e9tudiants ensemble avec le plan du cours.<\/p><br><p><br>DROIT DE LA SECURITE SOCIALE<br>:<\/p><br><p>\u00b0 Code de la S\u00e9curit\u00e9 Sociale luxembourgeoise (publi\u00e9 par le Minist\u00e8re de la S\u00e9curit\u00e9 Sociale et par l\u2019IGSS)<br>\u00b0 La S\u00e9curit\u00e9 Sociale \u2013 R\u00e9glementation internationale (publi\u00e9 par le Minist\u00e8re de la S\u00e9curit\u00e9 Sociale et par<br>\u00a0\u00a0 l\u2019IGSS)<br>\u00b0 Le droit de la S\u00e9curit\u00e9 Sociale (publi\u00e9 par le Minist\u00e8re de la S\u00e9curit\u00e9 Sociale et par l\u2019IGSS)<\/p><br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-25ace714-eb8d-4f5a-92da-417e221577e7\"\n    aria-labelledby=\"tab-25ace714-eb8d-4f5a-92da-417e221577e7\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Certificat de formation compl\u00e9mentaire des experts comptables &#8211; Candidats stagiaires, Semestre 2 (2025-2026 Summer)<\/h3>\n    \n<div id=\"accordion-module-69e702c0620c6\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-69e702c062103\"\n        >\n            <span class=\"accordion__title\">\n                UV2 &#8211; Comptes sociaux                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-23                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-69e702c062103\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c0620c6\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV2 &#8211; Comptes sociaux<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-23<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit comptable (2)<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Connaitre et identifier les pratiques comptables g\u00e9n\u00e9ralement admises<br>\u00b0 Maitriser les connaissances et r\u00e9flexes permettant d\u2019analyser des comptes annuels de mani\u00e8re critique<br>\u00b0 Pouvoir juger de la conformit\u00e9 des comptes annuels avec les dispositions l\u00e9gales et r\u00e9glementaire<br>\u00a0 luxembourgeois<br>\u00b0 Pouvoir pr\u00e9senter \u2013 traduire une situation \u00e9conomique donn\u00e9e dans les comptes annuels de mani\u00e8re<br>\u00a0 appropri\u00e9e<br>\u00b0 Conna\u00eetre les principes de base du r\u00e9f\u00e9rentiel IFRS<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le cours couvre notamment les th\u00e8mes suivants :<\/p><p>\u00b0 titre II de la loi modifi\u00e9e du 19 d\u00e9cembre 2002 concernant le registre de commerce et des soci\u00e9t\u00e9s ainsi que la<br>\u00a0 comptabilit\u00e9 et les comptes annuels des entreprises<br>\u00b0 les r\u00e8glements grand-ducaux du 24 juillet 2006 et du 11 septembre 2006 portant ex\u00e9cution de la loi du 19<br>\u00a0 d\u00e9cembre 2002 concernant le registre de commerce et des soci\u00e9t\u00e9s ainsi que la comptabilit\u00e9 et les comptes<br>\u00a0 annuels des entreprises<br>\u00b0 le r\u00e8glement grand-ducal du 10 juin 2009 d\u00e9terminant la teneur, la pr\u00e9sentation et la num\u00e9rotation d\u2019un plan<br>\u00a0 comptable normalis\u00e9<br>\u00b0 la loi du 10 d\u00e9cembre 2010 relative \u00e0 l\u2019introduction des normes comptables internationales pour les<br>\u00a0 entreprises<br>\u00b0 les IFRS \u2013 principes de base<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum.<br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE :<\/p><br><p>Textes de loi et r\u00e9glements<br>Ouvrages de r\u00e9f\u00e9rence<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-69e702c062123\"\n        >\n            <span class=\"accordion__title\">\n                UV10 &#8211; Droit fiscal                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            CCRE-26                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-69e702c062123\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c0620c6\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> UV10 &#8211; Droit fiscal<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> CCRE-26<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit fiscal<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Objectif : au-del\u00e0 des connaissances th\u00e9oriques de base, arriver au calcul des provisions fiscales dans des<br>\u00a0 cas d\u2019une certaine complexit\u00e9. Etablir des d\u00e9clarations fiscales de collectivit\u00e9s (au titre de l\u2019imp\u00f4t sur le<br>\u00a0 revenu, de l\u2019imp\u00f4t commercial communal, de l\u2019imp\u00f4t sur la fortune, de la TVA) d\u2019un degr\u00e9 de complexit\u00e9 audessus<br>\u00a0 de la moyenne sans \u00eatre exceptionnel. Conseiller en mati\u00e8re de fiscalit\u00e9 internationale sur le jeu des<br>\u00a0 conventions contre la double imposition et le cr\u00e9dit d\u2019imp\u00f4t disponible aux contribuables r\u00e9sidents.<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00b0 Les bases de la fiscalit\u00e9 luxembourgeoise, y compris d\u2019un point de vue historique (dans la mesure o\u00f9 celui-ci<br>\u00a0\u00a0 est pertinent pour la compr\u00e9hension du pr\u00e9sent) ; le droit fiscal g\u00e9n\u00e9ral (l\u2019agencement juridique g\u00e9n\u00e9ral : par<br>\u00a0\u00a0 rapport au droit priv\u00e9, au droit constitutionnel, au droit international, au droit europ\u00e9en), y compris le<br>\u00a0\u00a0 contentieux fiscal. Enseignement des dispositions de droit mat\u00e9riel des principaux imp\u00f4ts luxembourgeois,<br>\u00a0\u00a0 directs et indirects : Imp\u00f4t sur le revenu, Imp\u00f4t sur la fortune, Imp\u00f4t commercial communal, TVA, droits<br>\u00a0\u00a0 d\u2019enregistrement (notamment taxe d\u2019abonnement).<\/p><p>\u00b0 Les conventions contre la double imposition internationale, le droit europ\u00e9en et son impact sur le droit<br>\u00a0\u00a0 luxembourgeois, (libert\u00e9s fondamentales du trait\u00e9, dispositions sur les aides \u00e9tatiques et le code de conduite<br>\u00a0\u00a0 en mati\u00e8re de fiscalit\u00e9).<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit de deux heures maximum. <br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>LITTERATURE : <br>Slides PPT<br><\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<\/div>\n<\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-quick-link-discover-section\">\n    <div class=\"container xl:max-w-screen-xl\">\n        \n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"useful-links\"\n    >\nUseful links<\/h2>\n\n<ul class=\"wp-block-unilux-blocks-quick-link-discover quick-link-list\">\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/teaching-staff\/\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Teaching Staff                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n\n\n\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/admissions\/#equivalence\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Equivalences                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n\n\n\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-reviseurs-dentreprises\/\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Formation des RE                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n<\/ul>\n    <\/div>\n<\/section><\/div>","protected":false},"excerpt":{"rendered":"<p>In order to obtain the Certificate of the Formation compl\u00e9mentaire des candidats experts-comptables, the candidate must achieve a minimum grade of 10 out of 20 for each of the courses (UVs).<br \/>\nOne teaching unit (UE) is equivalent to 45 minutes.<\/p>\n","protected":false},"author":34,"featured_media":1254,"parent":1445,"menu_order":0,"template":"","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"Formation compl\u00e9mentaire des candidats experts-comptables","uluxPrePostTitle":"Study 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University of Luxembourg<\/title>\n<meta name=\"description\" content=\"Candidates must achieve a minimum grade of 10 out of 20 for the Certificate of the Formation compl\u00e9mentaire des candidats experts-comptables.\" \/>\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.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Programme\" \/>\n<meta property=\"og:description\" content=\"Candidates must achieve a minimum grade of 10 out of 20 for the Certificate of the Formation compl\u00e9mentaire des candidats experts-comptables.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/\" \/>\n<meta property=\"og:site_name\" content=\"FDEF EN\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/uni.FDEF.lu\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-15T08:28:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/scott-graham-5fNmWej4tAA-unsplash0wNHuA.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1335\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" 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