{"id":458116,"date":"2026-02-11T16:26:46","date_gmt":"2026-02-11T15:26:46","guid":{"rendered":"https:\/\/group-gac.com\/?p=458116"},"modified":"2026-03-02T15:42:44","modified_gmt":"2026-03-02T14:42:44","slug":"liste-organismes-agrees-cir-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cir-la-liste-2026-des-organismes-agrees-mises-a-jour-par-le-ministere\/","title":{"rendered":"CIR: the 2026 list of approved bodies updated by the Ministry"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"458116\" class=\"elementor elementor-458116\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16bb052 e-con-full e-flex e-con e-child\" data-id=\"16bb052\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d352d9 e-con-full e-flex e-con e-child\" data-id=\"5d352d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efec846 elementor-widget elementor-widget-heading\" data-id=\"efec846\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cr\u00e9dit d\u2019Imp\u00f4t Recherche : mise \u00e0 jour de la liste des organismes agr\u00e9\u00e9s par le MESRE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-681fdf3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"681fdf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le 18 janvier dernier, le minist\u00e8re de l\u2019Enseignement sup\u00e9rieur, de la Recherche et de l\u2019Espace (MESRE) a proc\u00e9d\u00e9 \u00e0 la <strong>mise \u00e0 jour de la liste des organismes et experts agr\u00e9\u00e9s au titre du Cr\u00e9dit d\u2019Imp\u00f4t Recherche (CIR), du Cr\u00e9dit d\u2019Imp\u00f4t Innovation (CII) et du Cr\u00e9dit d\u2019Imp\u00f4t Collaboration Recherche (CICo)<\/strong>.<\/p><p>Cette base, publi\u00e9e en open data, recense les organismes de recherche, innovation, experts scientifiques, bureaux de style et stylistes disposant d\u2019un <strong>agr\u00e9ment officiel<\/strong> leur permettant d\u2019intervenir dans des projets de R&amp;D ou d\u2019innovation \u00e9ligibles \u00e0 ces diff\u00e9rents cr\u00e9dits d\u2019imp\u00f4t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf88d53 elementor-widget elementor-widget-heading\" data-id=\"bf88d53\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi v\u00e9rifier l\u2019agr\u00e9ment CIR de votre prestataire est indispensable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-921da71 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"921da71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu\u2019une entreprise externalise tout ou partie de ses travaux de recherche et d\u00e9veloppement ou d\u2019innovation, elle doit <strong>imp\u00e9rativement v\u00e9rifier que son prestataire est agr\u00e9\u00e9 <\/strong><a href=\"https:\/\/group-gac.com\/cir-cii-strategie-fiscale-innovation\/\" target=\"_blank\" rel=\"noopener\"><strong>CIR, CII<\/strong><\/a><strong> ou <\/strong><a href=\"https:\/\/group-gac.com\/cico-comment-securiser-votre-declaration\/\" target=\"_blank\" rel=\"noopener\"><strong>CICo<\/strong><\/a><strong> afin de pouvoir int\u00e9grer ce type de d\u00e9pense dans l\u2019assiette de son cr\u00e9dit d\u2019imp\u00f4t<\/strong>.<\/p><p>Deux points de vigilance majeurs :<\/p><ul><li>Le prestataire doit \u00eatre titulaire d\u2019un agr\u00e9ment en cours de validit\u00e9 d\u00e9livr\u00e9 par le MESRE ;<\/li><li>Les d\u00e9penses sous-trait\u00e9es doivent \u00eatre \u00e9ligibles au regard des r\u00e8gles fiscales applicables.<\/li><\/ul><p>La liste mise \u00e0 disposition par le minist\u00e8re permet de <strong>v\u00e9rifier rapidement si un prestataire est agr\u00e9\u00e9 pour une ann\u00e9e donn\u00e9e<\/strong>.<\/p><p><strong><u>Attention<\/u><\/strong> : cette liste est strictement indicative. Elle n\u2019est pas opposable \u00e0 l\u2019administration fiscale et ne remplace pas la d\u00e9cision d\u2019agr\u00e9ment officielle. Le donneur d\u2019ordre doit donc demander <strong>syst\u00e9matiquement \u00e0 son prestataire la d\u00e9cision d\u2019agr\u00e9ment et v\u00e9rifier que l\u2019ann\u00e9e d\u2019agr\u00e9ment correspond bien \u00e0 l\u2019ann\u00e9e de d\u00e9claration du cr\u00e9dit d\u2019imp\u00f4t<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c621841 elementor-widget elementor-widget-heading\" data-id=\"c621841\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIR : quelles obligations d\u00e9claratives pour les d\u00e9penses de sous-traitance ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-852a945 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"852a945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorsque des d\u00e9penses de recherche externalis\u00e9es sont int\u00e9gr\u00e9es dans l\u2019assiette de son cr\u00e9dit d\u2019imp\u00f4t, l\u2019entreprise doit joindre \u00e0 sa d\u00e9claration n\u00b0 2069-A-SD un \u00e9tat annexe : la d\u00e9claration 2069-A-2-SD mentionnant :<\/p><ul><li>La liste des organismes prestataires, avec SIREN et adresse ;<\/li><li>Le montant des d\u00e9penses externalis\u00e9es et r\u00e9alis\u00e9es par le prestataire ;<\/li><li>Le dispositif concern\u00e9 par ces d\u00e9penses.<\/li><\/ul><p>En cas de <a href=\"https:\/\/group-gac.com\/fiscalite-innovation-controle-cir-cii-ipbox\/\" target=\"_blank\" rel=\"noopener\">contr\u00f4le fiscal<\/a>, l\u2019administration exigera un certain nombre de <strong>pi\u00e8ces justificatives<\/strong>, notamment :<\/p><ul><li>La d\u00e9cision d\u2019agr\u00e9ment du prestataire ;<\/li><li>Les contrats de prestation ou de collaboration ;<\/li><li>Les factures d\u00e9taill\u00e9es.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c61bc45 elementor-widget elementor-widget-heading\" data-id=\"c61bc45\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9penses externalis\u00e9es CIR : quels risques en cas de contr\u00f4le fiscal ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab65fd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5ab65fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En cas de contr\u00f4le, le risque majeur d\u00e9passe la seule question de l\u2019agr\u00e9ment ; il r\u00e9side \u00e9galement dans <strong>l\u2019appr\u00e9ciation de l\u2019\u00e9ligibilit\u00e9 des d\u00e9penses externalis\u00e9es au regard des dispositifs concern\u00e9s<\/strong>. Cette appr\u00e9ciation implique une <strong>analyse qualitative de la nature des travaux r\u00e9alis\u00e9s<\/strong> et peut conduire \u00e0 l\u2019exclusion de certaines d\u00e9penses de l\u2019assiette, nonobstant leur r\u00e9alisation effective dans le cadre du projet.<\/p><p>Nous recommandons de :<\/p><ul><li><strong>Conserver l\u2019ensemble des \u00e9l\u00e9ments de justification des travaux r\u00e9alis\u00e9s<\/strong> : contrat de sous-traitance, cahiers des charges, devis, comptes rendus de r\u00e9union, jalons techniques, livrables interm\u00e9diaires ;<\/li><li><strong>Formaliser une r\u00e9partition claire, distincte et document\u00e9e des r\u00f4les et des t\u00e2ches<\/strong> entre les ressources internes et externes ;<\/li><li><strong>D\u00e9montrer l\u2019absence de doublons<\/strong> tant dans les travaux r\u00e9alis\u00e9s que dans les d\u00e9penses d\u00e9clar\u00e9es.<\/li><\/ul><p>Une <strong>documentation solide et coh\u00e9rente reste le meilleur levier de s\u00e9curisation<\/strong> en cas de contr\u00f4le.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6a5044 elementor-widget elementor-widget-text-editor\" data-id=\"a6a5044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b data-path-to-node=\"8,1,0,0\" data-index-in-node=\"0\">Source :<\/b> <a href=\"https:\/\/data.enseignementsup-recherche.gouv.fr\/pages\/home\/\" target=\"_blank\" rel=\"noopener\">Enseignement sup\u00e9rieur, recherche, innovation open data MESR<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5327d3 e-con-full e-flex e-con e-child\" data-id=\"d5327d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac836e elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"2ac836e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Mise \u00e0 jour liste agr\u00e9\u00e9e MESRE<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Importance de l'agr\u00e9ment prestataire<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Obligations pour la sous-traitance<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Risques en cas de contr\u00f4le fiscal<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> FAQ : Organismes agr\u00e9\u00e9s CIR<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b94a17d e-con-full e-flex e-con e-child\" data-id=\"b94a17d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7849091 e-con-full e-flex e-con e-child\" data-id=\"7849091\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b58a8 elementor-widget elementor-widget-heading\" data-id=\"85b58a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">S\u00e9curiser votre strat\u00e9gie de fiscalit\u00e9 de l\u2019innovation <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3dd5e1 elementor-widget elementor-widget-text-editor\" data-id=\"f3dd5e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dans un contexte de contr\u00f4les renforc\u00e9s sur les d\u00e9penses de R&amp;D sous-trait\u00e9es, la s\u00e9curisation des d\u00e9penses int\u00e9gr\u00e9es dans l\u2019assiette du CIR, CII ou CICo constitue un enjeu majeur pour les directions financi\u00e8res et fiscales.<\/p><p><strong>G.A.C. Group accompagne les entreprises innovantes dans la v\u00e9rification de l\u2019\u00e9ligibilit\u00e9 des prestataires et d\u00e9penses d\u00e9clar\u00e9es, la s\u00e9curisation documentaire des projets de R&amp;D, la pr\u00e9paration et la gestion des contr\u00f4les fiscaux, la fiabilisation des d\u00e9clarations des cr\u00e9dits d\u2019imp\u00f4t.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d50f4b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2d50f4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\">\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\">Prenez RDV avec un expert en fiscalit\u00e9 de l\u2019innovation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad519ae e-con-full e-flex e-con e-child\" data-id=\"ad519ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47f4878 elementor-widget-laptop__width-initial elementor-widget elementor-widget-image\" data-id=\"47f4878\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6a744e e-con-full e-flex e-con e-child\" data-id=\"a6a744e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e26d06 elementor-widget elementor-widget-heading\" data-id=\"5e26d06\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Organismes agr\u00e9\u00e9s CIR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6df987 elementor-widget elementor-widget-n-accordion\" data-id=\"c6df987\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2080\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La liste des organismes agr\u00e9\u00e9s publi\u00e9e par le minist\u00e8re suffit-elle en cas de contr\u00f4le ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2080\" class=\"elementor-element elementor-element-1612471 e-con-full e-flex e-con e-child\" data-id=\"1612471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91900c8 elementor-widget elementor-widget-text-editor\" data-id=\"91900c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Non, seule la d\u00e9cision officielle d\u2019agr\u00e9ment du prestataire fait foi. La liste publi\u00e9e reste indicative.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels documents conserver pour s\u00e9curiser les d\u00e9penses externalis\u00e9es ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2081\" class=\"elementor-element elementor-element-526cefa e-con-full e-flex e-con e-child\" data-id=\"526cefa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07ac738 elementor-widget elementor-widget-text-editor\" data-id=\"07ac738\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Contrats, factures d\u00e9taill\u00e9es, livrables, comptes rendus techniques et d\u00e9cision d\u2019agr\u00e9ment doivent \u00eatre archiv\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"La liste des organismes agr\\u00e9\\u00e9s publi\\u00e9e par le minist\\u00e8re suffit-elle en cas de contr\\u00f4le ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non, seule la d\\u00e9cision officielle d\\u2019agr\\u00e9ment du prestataire fait foi. 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How to secure your R&amp;D subcontracting expenses?<\/p>","protected":false},"author":47,"featured_media":458121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CIR : mise \u00e0 jour 2026 des organismes agr\u00e9\u00e9s MESR","_seopress_titles_desc":"La liste des organismes agr\u00e9\u00e9s CIR, CII et CICo est mise \u00e0 jour. 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