{"id":557,"date":"2023-07-17T16:56:50","date_gmt":"2023-07-17T16:56:50","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fdef-fr\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/"},"modified":"2026-01-15T09:36:16","modified_gmt":"2026-01-15T08:36:16","slug":"programme","status":"publish","type":"study-programs","link":"https:\/\/www.uni.lu\/fdef-fr\/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=\"10eb8235-23a7-4381-9a8a-edc433d58997\">\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 Programme\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Programme<\/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-fr\/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\">Accueil<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-fr\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/programme\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link isactived\" aria-current=\"page\">\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-fr\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/equipe-enseignante\/\" 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\">Equipe enseignante<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-fr\/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\/18\/2023\/07\/29120023\/Programme-with-computer.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29120023\/Programme-with-computer-300x200.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29120023\/Programme-with-computer-1024x684.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29120023\/Programme-with-computer-768x513.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29120023\/Programme-with-computer-1536x1026.jpg 1536w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29120023\/Programme-with-computer.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>Pour obtenir le certificat de formation compl\u00e9mentaire des candidats experts-comptables, le candidat doit avoir une note minimum de 10 sur 20 \u00e0 chacun des cours (UV).<br><br>Une Unit\u00e9 d\u2019Enseignement (UE) \u00e9quivaut \u00e0 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=\"_self\"\n        class=\"btn btn--primary\"\n            >Liste des unit\u00e9s d&rsquo;enseignement par 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-fr\/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=\"emploi-du-temps\"\n    >\nEmploi du temps<\/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\/18\/2023\/07\/29115634\/Course-schedule.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29115634\/Course-schedule-300x201.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29115634\/Course-schedule-1024x685.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29115634\/Course-schedule-768x514.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2023\/07\/29115634\/Course-schedule.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>Sous r\u00e9serve de la disponibilit\u00e9 des enseignants, les cours auront lieu les jours suivants :<\/p>\n\n<ul class=\"ulux-list\">\n<li class=\"ulux-list-item\">Les lundis de 16h00 \u00e0 20h00.<\/li>\n\n\n\n<li class=\"ulux-list-item\">Les mercredis : \u00e0 tout moment entre 8h00 et 20h00, la dur\u00e9e d&rsquo;une unit\u00e9 de valeur (cours) \u00e9tant de 2 \u00e0 3 heures.<\/li>\n\n\n\n<li class=\"ulux-list-item\">Les samedis : de 8h00 \u00e0 12h00.<\/li>\n<\/ul>\n\n<p>Les cours de ce programme sont dispens\u00e9s en pr\u00e9sentiel sur le <a href=\"https:\/\/www.uni.lu\/fr\/a-propos\/campus\/campus-limpertsberg\/\">campus de Limpertsberg<\/a>.<\/p>\n\n<p>Responsabilit\u00e9 du candidat d\u00fbment inscrit :<\/p>\n\n<p>Il est rappel\u00e9 qu&rsquo;il incombe \u00e0 chaque candidat inscrit de consulter r\u00e9guli\u00e8rement le syst\u00e8me MOODLE de l&rsquo;Universit\u00e9 du Luxembourg afin de prendre connaissance des horaires des cours et des examens, de toute modification y aff\u00e9rente et d&rsquo;autres informations pertinentes (en particulier les sections intitul\u00e9es \u00ab Informations g\u00e9n\u00e9rales \u00bb et \u00ab Forum d&rsquo;actualit\u00e9s \u00bb).<\/p>\n\n<p>Chaque semestre, les proc\u00e9dures d&rsquo;acc\u00e8s au syst\u00e8me MOODLE sont communiqu\u00e9es aux candidats d\u00fbment inscrits par courrier \u00e9lectronique 8 jours avant le d\u00e9but des cours du semestre concern\u00e9 (sans pr\u00e9judice).<\/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=\"organisation-des-examens\"\n    >\nOrganisation des examens<\/h2>\n\n\n\n<p>Les dates des examens sont publi\u00e9es sur Moodle au moins trois semaines avant les examens de la premi\u00e8re session.<\/p>\n\n\n\n<p>Les informations mentionneront la date, l&rsquo;heure et le lieu de chaque examen \u00e9crit.<\/p>\n\n\n\n<p>Un candidat ne peut se pr\u00e9senter \u00e0 la session de rattrapage d&rsquo;un examen que s&rsquo;il a \u00e9chou\u00e9 \u00e0 l&rsquo;examen de la premi\u00e8re session de la m\u00eame ann\u00e9e universitaire ou s&rsquo;il a \u00e9t\u00e9 absent \u00e0 l&rsquo;examen de la premi\u00e8re session pour une raison m\u00e9dicale valablement notifi\u00e9e, telle que d\u00e9crite dans le r\u00e8glement des examens (seules les absences pour cause de maladie justifi\u00e9es par un certificat m\u00e9dical envoy\u00e9 par courrier recommand\u00e9 dans les 3 jours ouvrables suivant la survenue de la maladie seront reconnues).<\/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-8b6138c4-6314-4def-8e29-3552a717b33e\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-8b6138c4-6314-4def-8e29-3552a717b33e\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-8b6138c4-6314-4def-8e29-3552a717b33e\"\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-5301e2a7-b094-4c10-a95c-0891f88a3d81\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-5301e2a7-b094-4c10-a95c-0891f88a3d81\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-5301e2a7-b094-4c10-a95c-0891f88a3d81\"\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-8b6138c4-6314-4def-8e29-3552a717b33e\"\n    aria-labelledby=\"tab-8b6138c4-6314-4def-8e29-3552a717b33e\"\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-69e702c08f16e\" 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-69e702c08f194\"\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\">Cr\u00e9dits ECTS :<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">R\u00e9f\u00e9rence :<\/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-69e702c08f194\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c08f16e\">\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>D\u00e9tails<\/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\">Nombre d&#039;ECTS :<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">R\u00e9f\u00e9rence :<\/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\">Langue(s) :<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Obligatoire :<\/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>Objectifs<\/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-69e702c08f1ac\"\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\">Cr\u00e9dits ECTS :<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">R\u00e9f\u00e9rence :<\/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-69e702c08f1ac\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c08f16e\">\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>D\u00e9tails<\/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\">Nombre d&#039;ECTS :<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">R\u00e9f\u00e9rence :<\/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\">Langue(s) :<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Obligatoire :<\/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>Objectifs<\/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-69e702c08f1b9\"\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\">Cr\u00e9dits ECTS :<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">R\u00e9f\u00e9rence :<\/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-69e702c08f1b9\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c08f16e\">\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>D\u00e9tails<\/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\">Nombre d&#039;ECTS :<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">R\u00e9f\u00e9rence :<\/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\">Langue(s) :<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Obligatoire :<\/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>Objectifs<\/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-5301e2a7-b094-4c10-a95c-0891f88a3d81\"\n    aria-labelledby=\"tab-5301e2a7-b094-4c10-a95c-0891f88a3d81\"\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-69e702c091c49\" 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-69e702c091c6e\"\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\">Cr\u00e9dits ECTS :<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">R\u00e9f\u00e9rence :<\/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-69e702c091c6e\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c091c49\">\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>D\u00e9tails<\/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\">Nombre d&#039;ECTS :<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">R\u00e9f\u00e9rence :<\/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\">Langue(s) :<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Obligatoire :<\/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>Objectifs<\/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-69e702c091c85\"\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\">Cr\u00e9dits ECTS :<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">R\u00e9f\u00e9rence :<\/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-69e702c091c85\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-69e702c091c49\">\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>D\u00e9tails<\/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\">Nombre d&#039;ECTS :<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">R\u00e9f\u00e9rence :<\/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\">Langue(s) :<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Obligatoire :<\/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>Objectifs<\/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=\"liens-utiles\"\n    >\nLiens utiles<\/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-fr\/study-programs\/formation-complementaire-des-candidats-experts-comptables\/equipe-enseignant\/\"\n                    class=\"quick-link\"\n            target=\"\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    Equipe enseignante                <\/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-fr\/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                    \u00c9quivalence                <\/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-fr\/study-programs\/formation-complementaire-des-reviseurs-d-entreprises\/\"\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>Pour obtenir le certificat de formation compl\u00e9mentaire des candidats experts-comptables, le candidat doit avoir une note minimum de 10 sur 20 \u00e0 chacun des cours (U.V.).<\/p>\n","protected":false},"author":34,"featured_media":538,"parent":556,"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":"Programmes 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