Legal warning @ L.V. Expertise X3

"Instruction 13L-1-06 n°12 of the General direction of taxes on the date of 24 January 2006 on computer based accounting states that the use of computer based accounting systems implies the respect of the obligations issued by the General Accounting Plan revised in 1999, that is to say a true, regular and consistent accounting information system.

For this reason, the Sage software in their standard and/or parameterized version and their use by users must respect the principles contained in this instruction :

The principle of intangible character or the irreversibility of accounting entries.
Principle of a period closure for chronological postings.
Principle of the permanence of the revision path

Sage has designed this Software family in conformity with these principles, which also must be applied by each user in the processing of their accounting data.
Thus, it is the responsibility of the user to conform to the principles contained in instruction 13L-1-06 n°12 of the General direction of taxes on the date of 24 January 2006 notably within the framework of the use of the Sage software family functionalities and to respect the obligations that result from this. The responsibility of the company Sage will not be committed in the assumption that the utilization of the software contravenes the legal and lawful rules, in particular in the case of any questions on the intangibility of the data recorded thanks to specific/custom developments carried out with a tool integrated in the software or by the modification of data by procedures external to the Sage software family (of DBMS management type).

Moreover, we draw your attention to the fact that the perimeter of control of the computerized accountancy system includes inter alia the documentation of your Sage software package thus making it possible “the auditor to know and to understand the information systems implemented during the period subjected to control including the whole of the significant changes”.

This documentation will include “User” documentation for the standard version of the Sage software package as well as any other documentation related to possible parameterization and/or custom developments that the user may have carried out for themselves or had developed by their IT service provider..