{"id":645,"date":"2026-05-08T08:41:02","date_gmt":"2026-05-08T08:41:02","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/delegue-e-s\/"},"modified":"2026-06-01T12:42:24","modified_gmt":"2026-06-01T12:42:24","slug":"delegue-e-s","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/delegue-e-s\/","title":{"rendered":"D\u00e9l\u00e9gu\u00e9.e.s"},"content":{"rendered":"<style>.kb-table-container165_b2f1a2-30{line-height:1.6;letter-spacing:0px;overflow-x:auto;}.kb-table165_b2f1a2-30 tr{height:0px;}.kb-table-container .kb-table165_b2f1a2-30 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:left;}.kb-table-container .kb-table165_b2f1a2-30 caption{text-align:center;}.kb-table-container .kb-table165_b2f1a2-30 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-table165_b2f1a2-30 td, .kb-table165_b2f1a2-30 th{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-table165_b2f1a2-30 td, .kb-table165_b2f1a2-30 th{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-table165_b2f1a2-30 td, .kb-table165_b2f1a2-30 th{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-container165_b2f1a2-30 wp-block-kadence-table\"><table class=\"kb-table kb-table165_b2f1a2-30\">\n<tr class=\"kb-table-row kb-table-row165_4aa098-fd\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data165_2b5746-dc\">\n\n<p class=\"wp-block-paragraph\">Position<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data165_c3f19d-3f\">\n\n<p class=\"wp-block-paragraph\">Nom<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_809b74-67\">\n<td  class=\"kb-table-data kb-table-data165_d1846f-3e\">\n\n<p class=\"wp-block-paragraph\"><strong>Directeur<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_f606d3-5c\">\n\n<p class=\"wp-block-paragraph\"><strong>Andreas Bergmann<\/strong> Prof. Dr. <br\/>Responsable du secteur public<br\/>Z\u00fcrcher Hochschule f\u00fcr angewandte Wissenschaften<br\/>Winterthour<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_ce7bd2-99\">\n<td  class=\"kb-table-data kb-table-data165_0001b9-46\">\n\n<p class=\"wp-block-paragraph\"><strong>Conf\u00e9d\u00e9ration<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_138373-44\">\n\n<p class=\"wp-block-paragraph\"><strong>Martin K\u00f6hli<\/strong><br\/>Contr\u00f4le f\u00e9d\u00e9ral des finances<br\/>Berne<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_31c334-f4\">\n<td  class=\"kb-table-data kb-table-data165_a194a7-49\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_14a9c2-be\">\n\n<p class=\"wp-block-paragraph\"><strong>Stephanie Kuhn<\/strong><br\/>Adm. f\u00e9d. Administration f\u00e9d\u00e9rale des finances<br\/>Statistique financi\u00e8re<br\/>Berne<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_a5edd5-4f\">\n<td  class=\"kb-table-data kb-table-data165_a2c933-5f\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_845b8a-54\">\n\n<p class=\"wp-block-paragraph\"><strong>Danielle Matter<\/strong><br\/>Adm. f\u00e9d. Administration f\u00e9d\u00e9rale des finances<br\/>Finances et comptabilit\u00e9<br\/>Berne<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_f59a32-91\">\n<td  class=\"kb-table-data kb-table-data165_305d82-0c\">\n\n<p class=\"wp-block-paragraph\"><strong>Administrations cantonales des finances<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_868b8e-a2\">\n\n<p class=\"wp-block-paragraph\"><strong>Markus K\u00f6nig<\/strong> Dr.<br\/>Responsable de l\u2019administration des finances<br\/>Canton de B\u00e2le-Ville<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_df1395-cb\">\n<td  class=\"kb-table-data kb-table-data165_7cfd5f-e8\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_a5e067-f8\">\n\n<p class=\"wp-block-paragraph\"><strong>Pierre-Emmanuel Beun<\/strong><br\/>Directeur finances et comptabilit\u00e9<br\/>Canton de Gen\u00e8ve<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_d19ce4-aa\">\n<td  class=\"kb-table-data kb-table-data165_50a1a9-77\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_6a8130-18\">\n\n<p class=\"wp-block-paragraph\"><strong>Urs Meierhans<\/strong><br\/>Responsable de l\u2019administration des finances<br\/>Canton de Thurgovie<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_013a1f-20\">\n<td  class=\"kb-table-data kb-table-data165_02e007-7d\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_854b4f-47\">\n\n<p class=\"wp-block-paragraph\"><strong>Claudia Beier<\/strong><br\/>Comptabilit\u00e9 cantonale<br\/>Administration des finances du canton de Zurich<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_844465-7a\">\n<td  class=\"kb-table-data kb-table-data165_b04168-8a\">\n\n<p class=\"wp-block-paragraph\"><strong>Contr\u00f4les cantonaux des finances<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_f896c8-c1\">\n\n<p class=\"wp-block-paragraph\"><strong>Charles Pict<\/strong><br\/>Directeur du Service d\u2019audit interne<br\/>Canton de Gen\u00e8ve<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_210573-26\">\n<td  class=\"kb-table-data kb-table-data165_a944c6-2d\">\n\n<p class=\"wp-block-paragraph\"><strong>Conf\u00e9rence des autorit\u00e9s cantonales de surveillance <\/strong><br\/><strong>des finances communales<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_7b15cc-67\">\n\n<p class=\"wp-block-paragraph\"><strong>Andreas Hrachowy<\/strong><br\/>Collaborateur de la surveillance financi\u00e8re des communes<br\/>Canton de Zurich<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_afa888-c7\">\n<td  class=\"kb-table-data kb-table-data165_1dc0c4-71\">\n\n<p class=\"wp-block-paragraph\"><strong>Association des communes suisses<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_e8f146-e5\">\n\n<p class=\"wp-block-paragraph\"><strong>Patrick Wolfensberger<\/strong><br\/>Responsable des finances<br\/>Ville d\u2019Uster<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_8d8d5a-03\">\n<td  class=\"kb-table-data kb-table-data165_3d8fe2-c7\">\n\n<p class=\"wp-block-paragraph\"><strong>Union des villes suisses<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_1cb02f-2b\">\n\n<p class=\"wp-block-paragraph\"><strong>Sandra Favre de Oliveira<\/strong><br\/>Secr\u00e9taire g\u00e9n\u00e9rale adjointe et responsable des finances<br\/>Ville de Meyrin<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_60d113-6e\">\n<td  class=\"kb-table-data kb-table-data165_f74efa-c8\">\n\n<p class=\"wp-block-paragraph\"><strong>Monde scientifique, associations professionnelles<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_1d48ff-ae\">\n\n<p class=\"wp-block-paragraph\"><strong>Nathalie Brender<\/strong><br\/>Professeure HES ordinaire, responsable de la fili\u00e8re Economie d\u2019entreprise<br\/>Haute Ecole Sp\u00e9cialis\u00e9e de Suisse occidentale, Gen\u00e8ve<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_5caae4-f2\">\n<td  class=\"kb-table-data kb-table-data165_6dd331-1f\">\n\n<p class=\"wp-block-paragraph\"><strong>EXPERTsuisse<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_ec55df-d4\">\n\n<p class=\"wp-block-paragraph\"><strong>Pirmin Marbacher<\/strong><br\/>Direction Conseil et audit des administrations publiques<br\/>BDO SA<br\/>Lucerne<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_e916e4-1f\">\n<td  class=\"kb-table-data kb-table-data165_21271a-8a\">\n\n<p class=\"wp-block-paragraph\"><strong>SwissAccounting<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_1ef276-bc\">\n\n<p class=\"wp-block-paragraph\"><strong>Dieter Pfaff<\/strong> Prof. Dr.<br\/>Institut de gestion d\u2019entreprise<br\/>Universit\u00e9 de Zurich<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row165_ced583-fd\">\n<td  class=\"kb-table-data kb-table-data165_e2ee6a-96\">\n\n<p class=\"wp-block-paragraph\"><strong>Swiss GAAP RPC<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data165_ac0b0b-fd\">\n\n<p class=\"wp-block-paragraph\"><strong>Reto Eberle<\/strong> Prof. Dr.<br\/>Associ\u00e9, KPMG SA<br\/>Zurich<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>","protected":false},"excerpt":{"rendered":"","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":"","_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-645","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9l\u00e9gu\u00e9.e.s - SRS-CSPCP neu<\/title>\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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