customer area contact access map Head office: 19 rue Delorme - 03000 MOULINS Tel: 04 70 46 95 46 - Fax: 04 70 46 95 40 HOME THE FIRM OUR MISSIONS MANAGEMENT NEWS FILES SERVICES The whole ORECA team welcomes you ... ORECA - COMPUTER Accounting Expertise - Statutory Auditors Chartered Accountants registered with the Order of Chartered Accountants Auvergne Region and Center Region Statutory Auditors registered with the Compagnie Régionale de Riom The head office 19 rue Delorme - 03000 MOULINS Tel: 04 70 46 95 46 - Fax: 04 70 46 95 40 Email: RCS 383 471 968 CUSSET Secondary offices 3, rue de l'Hotel de Ville - 18600 SANCOINS Tel: 02 48 74 51 19 - Fax: 02 48 74 52 21 16, Cours Fleurus - 18200 SAINT-AMAND MONTROND Tel: 02 48 96 54 79 - Fax: 02 48 96 81 52 38, avenue Jean Jaurès - 03350 CERILLY Tel: 04 70 67 54 14 - Fax: 04 70 67 58 97 5, route de Varennes - 03500 SAINT-POURCAIN SUR SIOULE Tel: 04 70 47 71 47 - Fax: 04 70 47 71 40 Presentation of the firm ORECA Chartered Accountant and Statutory Auditors, establishment on five sites : Moulins, Sancoins, Cérilly, Saint-Pourçain sur Sioule, Saint-Amand Montrond, 4 Chartered Accountants partners : Brigitte BERGEMIN, Gérard MERGUI, Alexis MOUSSERIN, Xavier SOLA, teams specializing in social, legal, tax, IT, competent accountants and account managers, It is a team of 40 professionals at your service to: advise you secure support you at all stages of the life of your business and relieve you of your administrative tasks. find out more Our missions Traditional missions: traders, artisans, liberal professions, farmers, SMEs. Specializations: Business takeover creation: negotiation assistance Amicable and legal expertise, Mediation Wealth management advice (private and / or professional) Social, legal, IT missions Support for associations find out more about our missions Cabinet news Firm news News Pay attention to the amount mentioned in your claims! The creditor of a company in compulsory liquidation, who declares his claim for a provisional amount, must then imperatively complete his declaration within the allotted time. (...) all legal news No tax adjustment on documents obtained illegally! The tax administration may not rely on documents obtained by the judicial authority under conditions subsequently declared illegal to establish a tax. (...) all tax news New records for the secondary domain name market With its 6.8 million dollars, "z.com" holds the 2014 record for sales of the secondary domain name market. (...) all multimedia news Manage the public holiday of August 15 How to deal with a public holiday that falls on a Saturday? (...) all social news Drawing of the week Succession The files Renewal of the commercial lease Le bail commercial est conclu pour une durée minimale de neuf ans et donne droit, sauf exceptions, à renouvellement. Ce dernier doit résulter d’un congé donné par le bailleur ou d’une demande adressée par le locataire. Que l’initiative soit prise par le bailleur ou le locataire, tous deux sont obligés de respecter un certain nombre de règles, précises et quelques peu complexes, édictées par le Code de commerce. Le point sur la réglementation en la matière. (...) juridique > contrats Déduction fiscale des investissements industriels Les biens industriels acquis ou fabriqués par les entreprises entre le 15 avril 2015 et le 14 avril 2016 peuvent ouvrir droit à une nouvelle déduction exceptionnelle, égale à 40 % de leur prix de revient. Cette mesure a récemment été légalisée par l’adoption de la loi Macron. Mais l’administration fiscale en avait déjà précisé les contours. (...) fiscal > fiscalité des résultats Le crowdfunding, nouveau système de financement de l’entreprise According to the latest Compinnov barometer, French crowdfunding platforms collected 152 million euros in 2014, including more than 49 million in the form of interest-bearing loans awarded to companies. An amount that has doubled in one year, reflecting a certain enthusiasm for these tools for putting project leaders in touch with funders. A good opportunity to present the main operating principles of this financing system. (...) management In the light of Explosions of Tianjin: the rain, new fear of the experts and the rescue (...) Greece is regaining a little confidence with its European partners (...) Crucial week for the pork sector (...) Agenda 20 August Craftsmen, traders and industrialists: payment by monthly deduction of contributions (...) 25 Aug Employers with at least 50 employees: declaration and payment of charges (...) monthly deadlines school holidays calendar Online services Key figures (New) Commercial rent index (...) the key numbers Simulators Transport payment simulators Questions answers The tenant's right of first refusal in the event of the sale of the rented accommodation (...) questions answers The Cabinet Presentation Firm news The team Recruitment Access map Contact Our missions All our missions Our expertise missions Our accounting missions Our legal and tax missions Our consulting and management missions Our social missions Our IT missions Our organizational missions Our missions to associations Our training missions Management news Social Tax Legal Multimedia Files Social Tax Legal Heritage Management Informatique Loi de finances Paie Aides à l'embauche Services Chiffres clés Simulateurs Agenda Questions/réponses Bourse Économie Sites utiles Siège social 19 rue Delorme 03000 MOULINS Tél : 04 70 46 95 46 Fax : 04 70 46 95 40 Email Sancoins 3, rue de l’Hôtel de Ville 18600 SANCOINS Tél : 02 48 74 51 19 Fax : 02 48 74 52 21 St-Amand Montrond 16, Cours Fleurus 18200 SAINT-AMAND MONTROND Tél : 02 48 96 54 79 Fax : 02 48 96 81 52 Cerilly 38, avenue Jean Jaurès 03350 CERILLY Tel: 04 70 67 54 14 Fax: 04 70 67 58 97 St-Pourcain sur Sioule 5, route de Varennes 03500 ST-POURCAIN SUR SIOULE Tel: 04 70 47 71 47 Fax: 04 70 47 71 40 © 2009-2015 - Les Echos Publishing - legal notices - administration