{"id":562,"date":"2026-05-04T11:46:56","date_gmt":"2026-05-04T11:46:56","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/page-daccueil\/"},"modified":"2026-10-02T12:36:28","modified_gmt":"2026-10-02T12:36:28","slug":"page-daccueil","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/","title":{"rendered":"Page d\u2019accueil"},"content":{"rendered":"<style>.kb-image562_8a2d74-d3.kb-image-is-ratio-size, .kb-image562_8a2d74-d3 .kb-image-is-ratio-size{max-width:949px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image562_8a2d74-d3.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image562_8a2d74-d3 .kb-image-is-ratio-size{align-self:unset;}.kb-image562_8a2d74-d3 figure{max-width:949px;}.kb-image562_8a2d74-d3 .image-is-svg, .kb-image562_8a2d74-d3 .image-is-svg img{width:100%;}.kb-image562_8a2d74-d3 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image562_8a2d74-d3\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"959\" height=\"192\" src=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau.jpg\" alt=\"\" class=\"kb-img wp-image-86\" srcset=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau.jpg 959w, https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau-300x60.jpg 300w, https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau-768x154.jpg 768w\" sizes=\"auto, (max-width: 959px) 100vw, 959px\" \/><\/figure><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h2 class=\"wp-block-heading has-theme-palette-2-color has-text-color has-link-color wp-elements-1\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/srs-cspcp\/\">Conseil suisse de pr\u00e9sentation des comptes publics<\/a><\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h2 class=\"wp-block-heading has-theme-palette-1-color has-text-color has-link-color wp-elements-2\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/mch2\/\">MCH2 Mod\u00e8le comptable harmonis\u00e9 pour les cantons et les communes suisses<\/a><\/h2>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-bottom is-layout-flow wp-block-column-is-layout-flow\"><style>.wp-block-kadence-advancedbtn.kb-btns562_fbe8e1-23{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:space-between;align-items:center;}.kt-btns562_fbe8e1-23 .kt-button{font-weight:normal;font-style:normal;}.kt-btns562_fbe8e1-23 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns562_fbe8e1-23 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns562_fbe8e1-23 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns562_fbe8e1-23 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns562_fbe8e1-23 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns562_fbe8e1-23 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns562_fbe8e1-23 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns562_fbe8e1-23{justify-content:space-between;align-items:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns562_fbe8e1-23{flex-direction:column-reverse;align-items:center;justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns562_fbe8e1-23 nur-desktop\"><style>.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_f744a9-1a.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_f744a9-1a kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/organisation\/\"><span class=\"kt-btn-inner-text\"><strong>Organisation<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_65a2d7-68.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_65a2d7-68 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/page-dapercu-mch2\/\"><span class=\"kt-btn-inner-text\"><strong>MCH2<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_30bab1-2d.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_30bab1-2d kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/\"><span class=\"kt-btn-inner-text\"><strong>Recommandations<\/strong><\/span><\/a><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns562_54fbe3-ff{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:space-between;align-items:center;}.kt-btns562_54fbe3-ff .kt-button{font-weight:normal;font-style:normal;}.kt-btns562_54fbe3-ff .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns562_54fbe3-ff .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns562_54fbe3-ff .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns562_54fbe3-ff .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns562_54fbe3-ff .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns562_54fbe3-ff .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns562_54fbe3-ff .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns562_54fbe3-ff nur-desktop\"><style>.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button:focus{background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_7ab978-09.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_7ab978-09 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/rapports-y-compris-enquete\/\"><span class=\"kt-btn-inner-text\"><strong>Rapports (y compris enqu\u00eate)<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_3d9792-1e.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_3d9792-1e.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_3d9792-1e.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_3d9792-1e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_3d9792-1e.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}<\/style><a class=\"kb-button kt-button button kb-btn562_3d9792-1e kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/complements-aux-recommandations\/\"><span class=\"kt-btn-inner-text\"><strong>Compl\u00e9ments aux recommandations<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_067b87-4d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_067b87-4d kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/faq\/\"><span class=\"kt-btn-inner-text\"><strong>FAQ<\/strong><\/span><\/a><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns562_7410dd-05{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:space-between;align-items:center;}.kt-btns562_7410dd-05 .kt-button{font-weight:normal;font-style:normal;}.kt-btns562_7410dd-05 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns562_7410dd-05 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns562_7410dd-05 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns562_7410dd-05 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns562_7410dd-05 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns562_7410dd-05 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns562_7410dd-05 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns562_7410dd-05{align-items:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns562_7410dd-05 nur-handy\"><style>.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_1e45f2-46.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_1e45f2-46 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/organisation\/\"><span class=\"kt-btn-inner-text\"><strong>Organisation<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button:focus{background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_d2a546-3d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_d2a546-3d kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/rapports-y-compris-enquete\/\"><span class=\"kt-btn-inner-text\"><strong>Rapports (y compris enqu\u00eate)<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_4f2e8b-4e.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_4f2e8b-4e kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/page-dapercu-mch2\/\"><span class=\"kt-btn-inner-text\"><strong>MCH2<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_d6ed9c-9d.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_d6ed9c-9d kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/\"><span class=\"kt-btn-inner-text\"><strong>Recommandations<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_c34a24-83.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_c34a24-83.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_c34a24-83.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_c34a24-83.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_c34a24-83.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}<\/style><a class=\"kb-button kt-button button kb-btn562_c34a24-83 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/complements-aux-recommandations\/\"><span class=\"kt-btn-inner-text\"><strong>Compl\u00e9ments aux recommandations<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn562_39c26c-c1.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn562_39c26c-c1 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/faq\/\"><span class=\"kt-btn-inner-text\"><strong>FAQ<\/strong><\/span><\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-theme-palette-2-color has-text-color has-link-color wp-elements-3\">Derni\u00e8res actualit\u00e9s<\/h2>\n\n\n<\/div>\n<\/div>\n\n\n<style>.kb-table-container562_b80b28-9f{overflow-x:auto;}.kb-table562_b80b28-9f tr > *:nth-child(1){width:25%;}.kb-table562_b80b28-9f{table-layout:fixed;width:100%;}.kb-table-container .kb-table562_b80b28-9f th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table562_b80b28-9f caption{text-align:center;}.kb-table-container .kb-table562_b80b28-9f td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table562_b80b28-9f tr{border-top:1px solid var(--global-palette3, #1A202C);border-right:1px solid var(--global-palette3, #1A202C);border-bottom:1px solid var(--global-palette3, #1A202C);border-left:1px solid var(--global-palette3, #1A202C);}@media all and (max-width: 1024px){.kb-table-container .kb-table562_b80b28-9f tr{border-top:1px solid var(--global-palette3, #1A202C);border-right:1px solid var(--global-palette3, #1A202C);border-bottom:1px solid var(--global-palette3, #1A202C);border-left:1px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.kb-table-container .kb-table562_b80b28-9f tr{border-top:1px solid var(--global-palette3, #1A202C);border-right:1px solid var(--global-palette3, #1A202C);border-bottom:1px solid var(--global-palette3, #1A202C);border-left:1px solid var(--global-palette3, #1A202C);}}<\/style><div class=\"kb-table-container kb-table-container562_b80b28-9f wp-block-kadence-table\"><table class=\"kb-table kb-table562_b80b28-9f\">\n<tr class=\"kb-table-row kb-table-row562_f65da0-6e\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data562_a81cd2-f6\">\n\n<p class=\"has-text-align-left has-theme-palette-2-color has-text-color has-link-color wp-elements-4 wp-block-paragraph\">Date<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data562_4960bf-e6\">\n\n<p class=\"has-text-align-left has-theme-palette-2-color has-text-color has-link-color wp-elements-5 wp-block-paragraph\">Titre<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row562_049bca-38\">\n<td  class=\"kb-table-data kb-table-data562_26cdf2-9b\">\n\n<p class=\"wp-block-paragraph\">24.09.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data562_bb2149-53\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/\">Presentation of Financial Statements<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row562_46bd34-7b\">\n<td  class=\"kb-table-data kb-table-data562_a37bcd-46\">\n\n<p class=\"wp-block-paragraph\">24.09.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data562_c465bf-e5\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/\">ED 97 Making Materiality Judgements<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row562_8bb171-5d\">\n<td  class=\"kb-table-data kb-table-data562_4a7291-74\">\n\n<p class=\"wp-block-paragraph\">15.06.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data562_bb6bf6-3a\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/\">ED 96 Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (Amendments to IPSAS 40)<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row562_d8e9fe-41\">\n<td  class=\"kb-table-data kb-table-data562_e3091b-ca\">\n\n<p class=\"wp-block-paragraph\">15.06.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data562_7adba8-2c\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/\">ED 95 Improvements to IPSAS Accounting Standards \u2013 Volume 10<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row562_0a6cfe-de\">\n<td  class=\"kb-table-data kb-table-data562_ceda2e-f4\">\n\n<p class=\"wp-block-paragraph\">15.06.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data562_622637-17\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/\">ED 94 Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row562_c04b64-ad\">\n<td  class=\"kb-table-data kb-table-data562_dbf647-89\">\n\n<p class=\"wp-block-paragraph\">27.05.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data562_9eb49e-c2\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/fr\/rapports\/\">SRS-CSPCP : Rapport d&#8217;activit\u00e9 2025<\/a><\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conseil suisse de pr\u00e9sentation des comptes publics MCH2 Mod\u00e8le comptable harmonis\u00e9 pour les cantons et les communes suisses Derni\u00e8res actualit\u00e9s<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-562","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Page d\u2019accueil - SRS-CSPCP neu<\/title>\n<meta name=\"description\" content=\"Conseil suisse de pr\u00e9sentation des comptes publics SRS-CSPCP\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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