{"id":9748,"date":"2021-06-25T12:02:57","date_gmt":"2021-06-25T12:02:57","guid":{"rendered":"https:\/\/dpoassociates.eu\/quand-le-comptable-est-il-la-partie-responsable\/"},"modified":"2024-07-05T11:12:24","modified_gmt":"2024-07-05T11:12:24","slug":"quand-le-comptable-est-il-la-partie-responsable","status":"publish","type":"post","link":"https:\/\/dpoassociates.eu\/fr\/quand-le-comptable-est-il-la-partie-responsable\/","title":{"rendered":"Quand le comptable est-il la partie responsable ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9748\" class=\"elementor elementor-9748 elementor-6954\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df3744e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df3744e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-07cee9c\" data-id=\"07cee9c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc230e4 elementor-widget elementor-widget-text-editor\" data-id=\"fc230e4\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"tekstje\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Le comptable et le GDPR<\/h2>\n<p><em>Le comptable et le GDPR : Il est tr\u00e8s important de d\u00e9terminer si vous, en tant que comptable, expert-comptable ou conseiller fiscal, \u00eates le contr\u00f4leur ou le sous-traitant en termes de traitement de donn\u00e9es \u00e0 caract\u00e8re personnel pour une mission particuli\u00e8re.<\/em><\/p>\n<p>Le responsable du traitement d\u00e9termine la finalit\u00e9 et les moyens du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel dans le cadre d&rsquo;une activit\u00e9 commerciale donn\u00e9e. Le contr\u00f4leur d\u00e9termine donc ce qui peut \u00eatre fait avec les donn\u00e9es \u00e0 caract\u00e8re personnel \u00e0 traiter, ainsi que la mani\u00e8re dont le traitement est effectu\u00e9.<\/p>\n<p>En tant que comptable, vous \u00eates parfois le responsable du traitement et \u00e9galement le contr\u00f4leur des donn\u00e9es, ce qui a des cons\u00e9quences sur vos responsabilit\u00e9s envers les personnes concern\u00e9es et envers le gouvernement, en particulier le <a href=\"https:\/\/gegevensbeschermingsautoriteit.be\/professioneel\">GBA<\/a>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-6956\" src=\"https:\/\/dpoassociates.eu\/wanneer-is-de-accountant-de-verantwoordelijke\/\" alt=\"\" width=\"1386\" height=\"780\"><\/p>\n<h3><strong>Le comptable en tant que responsable du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel.<\/strong><\/h3>\n<p>Il est erron\u00e9 de qualifier automatiquement l&rsquo;expert-comptable de responsable du traitement des donn\u00e9es, car l&rsquo;expert-comptable ne peut pas et ne veut pas toujours d\u00e9terminer la finalit\u00e9 et les moyens du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel de ses clients.<\/p>\n<p>Dans le cadre de la comptabilit\u00e9 des salaires, comme le calcul des salaires, le r\u00e9gime de retraite et la d\u00e9claration des salaires, le comptable est le sous-traitant des donn\u00e9es \u00e0 caract\u00e8re personnel qu&rsquo;il re\u00e7oit du responsable du traitement. Ici, le responsable du traitement est celui qui d\u00e9termine la finalit\u00e9 et les moyens du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel du personnel au sein de son organisation.<\/p>\n<p>De m\u00eame, lors de la saisie des chiffres et de la d\u00e9claration de la TVA, le comptable est le sous-traitant des donn\u00e9es \u00e0 caract\u00e8re personnel qu&rsquo;il traite ensuite pour le compte du responsable du traitement. Il convient donc de d\u00e9finir clairement qui est le responsable du traitement et qui est le sous-traitant, dans l&rsquo;accord de traitement.<\/p>\n<h3><strong>Le conseiller fiscal en tant que responsable du traitement des donn\u00e9es.<\/strong><\/h3>\n<p>Si le comptable fournit des conseils fiscaux, c&rsquo;est lui qui, en tant que conseiller, d\u00e9termine la finalit\u00e9 et les moyens de ce traitement. C&rsquo;est parce que le comptable agit en tant que conseiller fiscal qu&rsquo;il agit en tant que responsable du traitement. C&rsquo;est le comptable lui-m\u00eame qui traitera les donn\u00e9es personnelles des citoyens dans le rapport \u00e0 sa mani\u00e8re pour atteindre le r\u00e9sultat souhait\u00e9.<\/p>\n<p>En tant que contr\u00f4leur, le comptable peut \u00e9galement fournir des conseils de gestion en mati\u00e8re de planification financi\u00e8re, de planification des actifs ou de conseils \u00e9conomiques organisationnels.<\/p>\n<p>En tant que mandataire de clients priv\u00e9s, l&rsquo;expert-comptable agit \u00e9galement en tant que responsable du traitement des donn\u00e9es, car il d\u00e9termine alors la finalit\u00e9 et les moyens du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel au sein de cette organisation.<\/p>\n<h3><strong>Les comptables doivent-ils d\u00e9signer un DPD ?<\/strong><\/h3>\n<p>Les comptables traitent des donn\u00e9es sensibles \u00e0 grande \u00e9chelle. Bien que la lecture des cartes d&rsquo;identit\u00e9 ne soit pas consid\u00e9r\u00e9e comme une donn\u00e9e personnelle sensible au sens du GDPR, le comptable doit tenir compte du principe de proportionnalit\u00e9 exig\u00e9 par les r\u00e8gles du GDPR.<\/p>\n<p>En cas de fraude de la part de ses clients, il est naturel que l&rsquo;auditeur prenne note de l&rsquo;<a href=\"https:\/\/www.privacy-regulation.eu\/nl\/artikel-10-verwerking-van-persoonsgegevens-betreffende-strafrechtelijke-veroordelingen-en-strafbare-feiten-EU-AVG.htm\"> article 10<\/a> de la l\u00e9gislation sur la protection de la vie priv\u00e9e, mais le traitement des donn\u00e9es \u00e0 caract\u00e8re personnel dans le cadre d&rsquo;activit\u00e9s criminelles est interdit. Le traitement de ces donn\u00e9es ne peut \u00eatre effectu\u00e9 que par le gouvernement, les forces de police ou sous un contr\u00f4le gouvernemental strict.<\/p>\n<p>Un cabinet comptable traite des donn\u00e9es sensibles \u00e0 grande \u00e9chelle, telles que des donn\u00e9es financi\u00e8res et des donn\u00e9es m\u00e9dicales dans le cas de soins informels, par exemple. Pour \u00e9viter tout conflit d&rsquo;int\u00e9r\u00eats, l&rsquo;auditeur travaillera avec un d\u00e9l\u00e9gu\u00e9 \u00e0 la protection des donn\u00e9es (DPD) ind\u00e9pendant et externe. Gr\u00e2ce \u00e0 un audit GDPR, le DPD identifiera toutes les op\u00e9rations de traitement et, par le biais d&rsquo;une <a href=\"https:\/\/dpoassociates.eu\/fr\/dpia\/\">DPIA<\/a> ou \u00e9valuation d&rsquo;impact sur la protection des donn\u00e9es, veillera \u00e0 ce que les droits et libert\u00e9s des citoyens dont les donn\u00e9es personnelles sont trait\u00e9es au sein de la comptabilit\u00e9 soient sauvegard\u00e9s.<\/p>\n<h3><strong>En tant que comptable, suis-je \u00e9galement coresponsable ?<\/strong><\/h3>\n<p>Un comptable peut donc \u00eatre \u00e0 la fois le sous-traitant, le responsable du traitement et, dans certains cas, le coresponsable du traitement lorsqu&rsquo;il traite des donn\u00e9es \u00e0 caract\u00e8re personnel dans les locaux de ses clients.<\/p>\n<p>Le comptable collabore parfois avec un conseiller juridique ou un avocat pour donner des conseils ensemble. Dans certaines missions, un comptable devra \u00e9galement coop\u00e9rer avec un auditeur d&rsquo;entreprise, ce qui signifie que les deux parties seront des contr\u00f4leurs de donn\u00e9es pour une partie du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel.<\/p>\n<p>Dans ce cas, un accord de traitement sera \u00e9tabli en tant que \u00ab\u00a0responsables conjoints du traitement\u00a0\u00bb, car les parties coop\u00e9rantes d\u00e9termineront la finalit\u00e9 et les moyens dans le cadre d&rsquo;un accord conjoint.<\/p><p>Comptable GDPR ?&nbsp;<\/p>\n<p>Pour plus d&rsquo;informations, vous pouvez contacter un DPD <a href=\"https:\/\/dpoassociates.eu\/fr\/contact\/\">ici<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1f293a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1f293a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0957d0\" data-id=\"a0957d0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd50948 elementor-align-center elementor-widget elementor-widget-global elementor-global-19699 elementor-global-8660 elementor-widget-button\" data-id=\"fd50948\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/dpoassociates.eu\/fr\/dpo-comme-personne-de-contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DPD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a05e131 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a05e131\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19e0120\" data-id=\"19e0120\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-532d946 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-global elementor-global-19691 elementor-global-8663 elementor-widget-posts\" data-id=\"532d946\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21898 post type-post status-publish format-standard has-post-thumbnail hentry category-non-classifiee\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/dpoassociates.eu\/fr\/gdpr-international-data-transfers-sccs-data-processing-agreements-en-anglais\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"240\" height=\"300\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-240x300.png\" class=\"attachment-medium size-medium wp-image-21896\" alt=\"contractual clauses\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-240x300.png 240w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-819x1024.png 819w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-768x960.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-520x650.png 520w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51.png 1080w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Non classifi\u00e9(e)<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/dpoassociates.eu\/fr\/gdpr-international-data-transfers-sccs-data-processing-agreements-en-anglais\/\" target=&quot;_blank&quot;>\n\t\t\t\tGDPR International Data Transfers &#8211; SCCs &amp; Data Processing Agreements (en anglais)\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/dpoassociates.eu\/fr\/gdpr-international-data-transfers-sccs-data-processing-agreements-en-anglais\/\" aria-label=\"En savoir plus sur GDPR International Data Transfers &#8211; SCCs &amp; Data Processing Agreements (en anglais)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLire la suite \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21812 post type-post status-publish format-standard has-post-thumbnail hentry category-non-classifiee\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/dpoassociates.eu\/fr\/pourquoi-il-est-preferable-que-chaque-entreprise-designe-un-dpd\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-300x169.png\" class=\"attachment-medium size-medium wp-image-21757\" alt=\"dpo belgie , dpo danny baerts\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-300x169.png 300w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-1024x576.png 1024w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-768x432.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-650x365.png 650w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website.png 1366w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Non classifi\u00e9(e)<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/dpoassociates.eu\/fr\/pourquoi-il-est-preferable-que-chaque-entreprise-designe-un-dpd\/\" target=&quot;_blank&quot;>\n\t\t\t\tPourquoi il est pr\u00e9f\u00e9rable que chaque entreprise d\u00e9signe un DPD\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/dpoassociates.eu\/fr\/pourquoi-il-est-preferable-que-chaque-entreprise-designe-un-dpd\/\" aria-label=\"En savoir plus sur Pourquoi il est pr\u00e9f\u00e9rable que chaque entreprise d\u00e9signe un DPD\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLire la suite \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21671 post type-post status-publish format-standard has-post-thumbnail hentry category-general-fr category-non-classifiee\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/dpoassociates.eu\/fr\/dpd-externe-pour-les-enqueteurs-prives-et-les-enqueteurs-dassurance\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-300x300.png\" class=\"attachment-medium size-medium wp-image-21666\" alt=\"gdpr privedetective\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-300x300.png 300w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-1024x1024.png 1024w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-150x150.png 150w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-768x768.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-650x650.png 650w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47.png 1080w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">G\u00e9n\u00e9ral<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/dpoassociates.eu\/fr\/dpd-externe-pour-les-enqueteurs-prives-et-les-enqueteurs-dassurance\/\" target=&quot;_blank&quot;>\n\t\t\t\tDPD pour les enqu\u00eateurs priv\u00e9s et les enqu\u00eateurs d&rsquo;assurance\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/dpoassociates.eu\/fr\/dpd-externe-pour-les-enqueteurs-prives-et-les-enqueteurs-dassurance\/\" aria-label=\"En savoir plus sur DPD pour les enqu\u00eateurs priv\u00e9s et les enqu\u00eateurs d&rsquo;assurance\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLire la suite \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Il est tr\u00e8s important de d\u00e9terminer si vous, en tant qu&rsquo;aide-comptable, comptable ou conseiller fiscal, \u00eates le responsable du traitement ou le sous-traitant en ce qui concerne le traitement des donn\u00e9es \u00e0 caract\u00e8re personnel pour une mission particuli\u00e8re.<\/p>\n","protected":false},"author":1,"featured_media":11674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[60],"tags":[],"class_list":["post-9748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"yoast_head":"<!-- This site is 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Comptable et gdpr\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dpoassociates.eu\/fr\/quand-le-comptable-est-il-la-partie-responsable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand le comptable est-il la partie responsable ?\" \/>\n<meta property=\"og:description\" content=\"En tant que comptable, vous \u00eates parfois le responsable du traitement des donn\u00e9es, ce qui a des cons\u00e9quences sur vos responsabilit\u00e9s. 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