Votre adhérent a raison ! Toute association qui reçoit annuellement plus de 153 000 € de dons ouvrant droit, pour les donateurs, à un avantage fiscal doit établir des comptes annuels (bilan, compte de résultat et annexe) et désigner un commissaire aux comptes (CAC). Elle doit également publier ses comptes ainsi que le rapport du CAC portant sur ceux-ci.
Et attention, car le dirigeant d’une association qui s’abstiendrait d’établir des comptes annuels risquerait une amende de 9 000 € !
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