feat(commercial) : add clients XLSX export endpoint

Expose les sous-ressources Contacts / Adresses / RIB du repertoire clients
(M1, spec § 4.5) :

- 3 Processors dedies (ClientContactProcessor, ClientAddressProcessor,
  ClientRibProcessor) : normalisation serveur reutilisant ClientFieldNormalizer
  (RG-1.19 capitalize, RG-1.20 telephones chiffres, RG-1.21 emails/billingEmail
  lowercase) + regles metier.
- Operations API Platform :
  - POST /api/clients/{id}/contacts|addresses, PATCH/DELETE /api/client_contacts|addresses/{id}
    (security commercial.clients.manage)
  - POST /api/clients/{id}/ribs, PATCH/DELETE /api/client_ribs/{id}
    (security commercial.clients.accounting.manage)
  - GET item par sous-ressource (lecture unitaire) ; pas de GET collection
    autonome (lecture via le parent, non concernee par la pagination ERP-72).
- Regles de gestion :
  - RG-1.13 : DELETE du dernier RIB d'un client en reglement LCR -> 409.
  - RG-1.14 : DELETE du dernier contact d'un client -> 409 (completude front au M1).
  - RG-1.05 : prenom OU nom du contact obligatoire -> 422.
- Validations deja portees par l'entite et desormais exercees : Assert\Count(min:1)
  sur ClientAddress.sites (RG-1.10), Assert\Regex code postal (RG-1.09),
  Assert\Iban / Assert\Bic sur ClientRib.
- SiteReferenceDenormalizer : resout les IRIs /api/sites vers SiteInterface
  (meme pattern que CategoryReferenceDenormalizer, sans import cross-module).
- Ajout de symfony/intl, requis par Assert\Bic.

Tests : ClientSubResourceApiTest (13 cas) couvrant CRUD, normalisation,
RG-1.13/1.14, gating 403 sur client_ribs sans accounting.manage. Suite back
complete au vert (383 tests).

composer.json

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@@ -23,6 +24,7 @@
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         "symfony/property-access": "8.0.*",

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+            "homepage": "https://github.com/MarkBaker/PHPMatrix",
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+                "excel",
+                "gnumeric",
+                "ods",
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+                "xls",
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+            "time": "2026-04-20T02:42:17+00:00"
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+            "time": "2021-10-29T13:26:27+00:00"
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@@ -5172,6 +5596,95 @@
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-            "require-dev": {
-                "phpstan/phpstan": "^1.12 || ^2",
-                "phpstan/phpstan-strict-rules": "^1 || ^2",
-                "phpunit/phpunit": "^8 || ^9"
-            },
-            "type": "library",
-            "extra": {
-                "phpstan": {
-                    "includes": [
-                        "extension.neon"
-                    ]
-                },
-                "branch-alias": {
-                    "dev-main": "3.x-dev"
-                }
-            },
-            "autoload": {
-                "psr-4": {
-                    "Composer\\Pcre\\": "src"
-                }
-            },
-            "notification-url": "https://packagist.org/downloads/",
-            "license": [
-                "MIT"
-            ],
-            "authors": [
-                {
-                    "name": "Jordi Boggiano",
-                    "email": "j.boggiano@seld.be",
-                    "homepage": "http://seld.be"
-                }
-            ],
-            "description": "PCRE wrapping library that offers type-safe preg_* replacements.",
-            "keywords": [
-                "PCRE",
-                "preg",
-                "regex",
-                "regular expression"
-            ],
-            "support": {
-                "issues": "https://github.com/composer/pcre/issues",
-                "source": "https://github.com/composer/pcre/tree/3.3.2"
-            },
-            "funding": [
-                {
-                    "url": "https://packagist.com",
-                    "type": "custom"
-                },
-                {
-                    "url": "https://github.com/composer",
-                    "type": "github"
-                },
-                {
-                    "url": "https://tidelift.com/funding/github/packagist/composer/composer",
-                    "type": "tidelift"
-                }
-            ],
-            "time": "2024-11-12T16:29:46+00:00"
-        },
         {
             "name": "composer/xdebug-handler",
             "version": "3.0.5",

config/sidebar.php

@@ -103,6 +103,13 @@ return [
         'label' => 'sidebar.commercial.section',
         'icon'  => 'mdi:account-arrow-left-outline',
         'items' => [
+            [
+                'label'      => 'sidebar.commercial.clients',
+                'to'         => '/clients',
+                'icon'       => 'mdi:account-group-outline',
+                'module'     => 'commercial',
+                'permission' => 'commercial.clients.view',
+            ],
             [
                 'label'  => 'sidebar.commercial.suppliers',
                 'to'     => '/suppliers',

frontend/i18n/locales/fr.json

@@ -23,6 +23,7 @@
         },
         "commercial": {
             "section": "Commercial",
+            "clients": "Répertoire clients",
             "suppliers": "Répertoire fournisseurs"
         },
         "core": {

frontend/tests/e2e/_fixtures/personas.ts

@@ -65,6 +65,16 @@ export const personas: Record<PersonaKey, Persona> = {
             'sites.bypass_scope',
             'catalog.categories.view',
             'catalog.categories.manage',
+            // Commercial — Repertoire clients (M1). Mappe ici sur le persona
+            // "tout" en attendant les vrais roles metier (bureau/compta/
+            // commerciale/usine) seedes par ERP-74. Pas de nouveau persona
+            // (regle ABSOLUE n°7). commercial.clients.view n'ajoute pas de lien
+            // dans la section Administration, donc expectedAdminLinks reste inchange.
+            'commercial.clients.view',
+            'commercial.clients.manage',
+            'commercial.clients.accounting.view',
+            'commercial.clients.accounting.manage',
+            'commercial.clients.archive',
         ],
         expectedAdminLinks: ['users', 'roles', 'sites', 'categories', 'audit-log'],
     },

src/Module/Catalog/Domain/Entity/Category.php

@@ -153,6 +153,16 @@ class Category implements TimestampableInterface, BlamableInterface, CategoryInt
         return $this;
     }
 
+    /**
+     * Implemente CategoryInterface : code du type rattache (ou null). Permet
+     * aux modules tiers de filtrer/valider par type metier sans dependre de
+     * Catalog.
+     */
+    public function getCategoryTypeCode(): ?string
+    {
+        return $this->categoryType?->getCode();
+    }
+
     public function getDeletedAt(): ?DateTimeImmutable
     {
         return $this->deletedAt;

src/Module/Commercial/Application/Service/ClientFieldNormalizer.php

@@ -0,0 +1,80 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Application\Service;
+
+/**
+ * Normalisation serveur des champs texte d'un Client / ClientContact, appliquee
+ * par le ClientProcessor (et plus tard le ClientContactProcessor) AVANT
+ * persistance. Cf. spec-back M1 § 2.9 + RG-1.18 a RG-1.21.
+ *
+ * - companyName  : UPPERCASE integral (RG-1.18)
+ * - firstName / lastName (personnes) : Title Case (RG-1.19)
+ * - phone* : chiffres uniquement, ex "06.12.34.56.78" -> "0612345678" (RG-1.20).
+ *   Le formatage d'affichage "XX XX XX XX XX" est de la responsabilite du front.
+ * - email : lowercase integral (RG-1.21)
+ *
+ * Toutes les methodes sont null-safe et trim-ent l'entree ; une chaine vide
+ * apres trim devient null (evite de persister "" dans des colonnes nullable).
+ */
+final class ClientFieldNormalizer
+{
+    /**
+     * Nom de societe en majuscules (RG-1.18). Conserve null tel quel ; une
+     * chaine non vide est trim + upper. Une chaine vide reste "" (champ
+     * obligatoire : c'est l'Assert\NotBlank qui rejette, pas le normalizer).
+     */
+    public function normalizeCompanyName(?string $value): ?string
+    {
+        if (null === $value) {
+            return null;
+        }
+
+        return mb_strtoupper(trim($value), 'UTF-8');
+    }
+
+    /**
+     * Nom/prenom de personne en Title Case (RG-1.19) : "JEAN dupont" ->
+     * "Jean Dupont". Une chaine vide apres trim devient null.
+     */
+    public function normalizePersonName(?string $value): ?string
+    {
+        if (null === $value) {
+            return null;
+        }
+
+        $value = trim($value);
+
+        return '' === $value ? null : mb_convert_case($value, MB_CASE_TITLE, 'UTF-8');
+    }
+
+    /**
+     * Email en minuscules (RG-1.21). Une chaine vide apres trim devient null.
+     */
+    public function normalizeEmail(?string $value): ?string
+    {
+        if (null === $value) {
+            return null;
+        }
+
+        $value = trim($value);
+
+        return '' === $value ? null : mb_strtolower($value, 'UTF-8');
+    }
+
+    /**
+     * Telephone reduit aux chiffres (RG-1.20) : "06.12.34.56.78" ->
+     * "0612345678". Une valeur sans aucun chiffre devient null.
+     */
+    public function normalizePhone(?string $value): ?string
+    {
+        if (null === $value) {
+            return null;
+        }
+
+        $digits = preg_replace('/\D+/', '', $value) ?? '';
+
+        return '' === $digits ? null : $digits;
+    }
+}

src/Module/Commercial/Application/Validator/ClientInformationCompletenessValidator.php

@@ -0,0 +1,76 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Application\Validator;
+
+use ApiPlatform\Validator\Exception\ValidationException;
+use App\Module\Commercial\Domain\Entity\Client;
+use Symfony\Component\Validator\ConstraintViolation;
+use Symfony\Component\Validator\ConstraintViolationList;
+
+/**
+ * Validator metier RG-1.04 : pour un utilisateur portant le role metier
+ * Commerciale, TOUS les champs de l'onglet Information deviennent obligatoires
+ * lors d'un PATCH touchant le groupe `client:write:information`.
+ *
+ * Invoque par le ClientProcessor UNIQUEMENT quand les deux conditions sont
+ * reunies (role Commerciale + payload touchant l'onglet Information). Pour les
+ * autres roles, ces champs restent optionnels — le validator n'est pas appele.
+ *
+ * Tant qu'aucun user ne porte le role `commerciale` (seede par ERP-74,
+ * cf. App\Shared\Domain\Security\BusinessRoles::COMMERCIALE), cette regle reste
+ * DORMANTE : aucun appelant ne la declenche.
+ *
+ * Leve une ValidationException (HTTP 422) listant chaque champ manquant, par
+ * coherence avec les violations Symfony rendues par API Platform.
+ */
+final class ClientInformationCompletenessValidator
+{
+    public function validate(Client $client): void
+    {
+        // Map champ -> valeur courante de l'onglet Information.
+        $fields = [
+            'description'    => $client->getDescription(),
+            'competitors'    => $client->getCompetitors(),
+            'foundedAt'      => $client->getFoundedAt(),
+            'employeesCount' => $client->getEmployeesCount(),
+            'revenueAmount'  => $client->getRevenueAmount(),
+            'directorName'   => $client->getDirectorName(),
+            'profitAmount'   => $client->getProfitAmount(),
+        ];
+
+        $violations = new ConstraintViolationList();
+
+        foreach ($fields as $property => $value) {
+            if ($this->isMissing($value)) {
+                $violations->add(new ConstraintViolation(
+                    sprintf('Ce champ est obligatoire pour le role Commerciale (champ "%s").', $property),
+                    null,
+                    [],
+                    $client,
+                    $property,
+                    $value,
+                ));
+            }
+        }
+
+        if (count($violations) > 0) {
+            throw new ValidationException($violations);
+        }
+    }
+
+    /**
+     * Une valeur est manquante si null ou, pour une chaine, vide apres trim.
+     * Les zeros numeriques (employeesCount = 0, profitAmount = "0.00") sont des
+     * valeurs valides : on ne les considere pas manquants.
+     */
+    private function isMissing(mixed $value): bool
+    {
+        if (null === $value) {
+            return true;
+        }
+
+        return is_string($value) && '' === trim($value);
+    }
+}

src/Module/Commercial/CommercialModule.php

@@ -9,4 +9,36 @@ final class CommercialModule
     public const string ID     = 'commercial';
     public const string LABEL  = 'Commercial';
     public const bool REQUIRED = false;
+
+    /**
+     * Liste declarative des permissions RBAC exposees par le module Commercial.
+     *
+     * Consommee par la commande `app:sync-permissions` (SyncPermissionsCommand)
+     * qui se charge d'upserter ces entrees dans la table `permission`, de
+     * reactiver les codes precedemment marques orphelins et de marquer comme
+     * orphelins ceux qui ont disparu du code source.
+     *
+     * La cle `module` est auto-injectee par le sync command a partir de
+     * `self::ID`, il est donc inutile de la repeter dans chaque entree.
+     *
+     * Convention de nommage des codes : `module.resource[.sub].action` en
+     * snake_case, le prefixe module devant correspondre exactement a
+     * `self::ID` (verifie par la commande de synchronisation).
+     *
+     * Granularite alignee sur Core/Catalog (view + manage), plus deux
+     * permissions dediees a l'onglet Comptabilite et a l'archivage
+     * (cf. spec-back M1 § 2.7).
+     *
+     * @return array<int, array{code: string, label: string}>
+     */
+    public static function permissions(): array
+    {
+        return [
+            ['code' => 'commercial.clients.view', 'label' => 'Voir les clients'],
+            ['code' => 'commercial.clients.manage', 'label' => 'Créer / modifier les clients (hors onglet Comptabilité)'],
+            ['code' => 'commercial.clients.accounting.view', 'label' => 'Voir l\'onglet Comptabilité d\'un client'],
+            ['code' => 'commercial.clients.accounting.manage', 'label' => 'Modifier l\'onglet Comptabilité d\'un client'],
+            ['code' => 'commercial.clients.archive', 'label' => 'Archiver / restaurer un client'],
+        ];
+    }
 }

src/Module/Commercial/Domain/Entity/Bank.php

@@ -4,6 +4,9 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\GetCollection;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrineBankRepository;
 use Doctrine\ORM\Mapping as ORM;
 use Symfony\Component\Serializer\Attribute\Groups;
@@ -13,10 +16,29 @@ use Symfony\Component\Serializer\Attribute\Groups;
  * CIC, Credit Agricole) : referentiel statique seede par la migration M1 et
  * re-seede en dev/test par CommercialReferentialFixtures.
  *
- * Lecture seule au M1 (HP-M2-2). Pas de Timestampable/Blamable (referentiel
+ * Lecture seule au M1 (HP-M2-2) : GetCollection + Get uniquement (ERP-56),
- * statique whiteliste dans EntitiesAreTimestampableBlamableTest::EXCLUDED). Le
+ * permission commercial.clients.view ; POST/PATCH/DELETE -> 405. Pas de
- * groupe `client:read:accounting` permet l'embarquement dans la reponse Client.
+ * Timestampable/Blamable (referentiel statique whiteliste dans
+ * EntitiesAreTimestampableBlamableTest::EXCLUDED). Le groupe
+ * `client:read:accounting` permet l'embarquement dans la reponse Client.
  */
+#[ApiResource(
+    operations: [
+        new GetCollection(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['bank:read']],
+            // Tri par defaut spec M1 § 4.7 : position ASC puis label ASC.
+            order: ['position' => 'ASC', 'label' => 'ASC'],
+            // ERP-72 : pagination serveur + toggle ?pagination=false (cf. TvaMode).
+            paginationClientEnabled: true,
+        ),
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['bank:read']],
+        ),
+    ],
+    security: "is_granted('commercial.clients.view')",
+)]
 #[ORM\Entity(repositoryClass: DoctrineBankRepository::class)]
 #[ORM\Table(name: 'bank')]
 #[ORM\UniqueConstraint(name: 'uq_bank_code', columns: ['code'])]

src/Module/Commercial/Domain/Entity/Client.php

@@ -4,6 +4,13 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\GetCollection;
+use ApiPlatform\Metadata\Patch;
+use ApiPlatform\Metadata\Post;
+use App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor\ClientProcessor;
+use App\Module\Commercial\Infrastructure\ApiPlatform\State\Provider\ClientProvider;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientRepository;
 use App\Shared\Domain\Attribute\Auditable;
 use App\Shared\Domain\Contract\BlamableInterface;
@@ -15,6 +22,7 @@ use Doctrine\Common\Collections\ArrayCollection;
 use Doctrine\Common\Collections\Collection;
 use Doctrine\ORM\Mapping as ORM;
 use Symfony\Component\Serializer\Attribute\Groups;
+use Symfony\Component\Serializer\Attribute\SerializedName;
 use Symfony\Component\Validator\Constraints as Assert;
 
 /**
@@ -36,9 +44,62 @@ use Symfony\Component\Validator\Constraints as Assert;
  *  - categories : M2M vers Category (module Catalog) via le contrat
  *    CategoryInterface + resolve_target_entities (regle n°1, pas d'import direct).
  *
- * Aucun ApiResource au M1.1 (ERP-54) : les operations API (Provider + Processor,
+ * Operations API (Provider + Processor) branchees en ERP-55 :
- * normalisation, archivage, accounting conditionnel) sont branchees en ERP-55.
+ *  - GetCollection / Get : security commercial.clients.view. La liste expose le
+ *    groupe client:read ; le detail embarque en plus contacts/adresses/ribs
+ *    (groupe client:item:read). Les champs comptables (client:read:accounting)
+ *    sont ajoutes DYNAMIQUEMENT par ClientReadGroupContextBuilder si l'user a
+ *    la permission accounting.view (§ 2.7 / § 4.1 / § 4.2).
+ *  - Post / Patch : security commercial.clients.manage ; le ClientProcessor
+ *    applique normalisation, gating accounting/archive et regles metier.
+ *  - Pas de Delete au M1 (HP-M2-1) : l'archivage passe par PATCH isArchived.
  */
+#[ApiResource(
+    operations: [
+        new GetCollection(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['client:read', 'default:read']],
+            provider: ClientProvider::class,
+        ),
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            // Detail : client + sous-collections embarquees. Le groupe
+            // client:read:accounting est ajoute par le context builder selon la
+            // permission, donc absent ici volontairement.
+            normalizationContext: ['groups' => [
+                'client:read',
+                'client:item:read',
+                'client_contact:read',
+                'client_address:read',
+                'client_rib:read',
+                'default:read',
+            ]],
+            provider: ClientProvider::class,
+        ),
+        new Post(
+            security: "is_granted('commercial.clients.manage')",
+            normalizationContext: ['groups' => ['client:read', 'default:read']],
+            denormalizationContext: ['groups' => ['client:write:main']],
+            processor: ClientProcessor::class,
+        ),
+        new Patch(
+            security: "is_granted('commercial.clients.manage')",
+            // Le ClientProcessor inspecte les champs reellement envoyes pour
+            // autoriser/refuser onglet par onglet (RG-1.22 / RG-1.28) : les
+            // champs accounting exigent accounting.manage, isArchived exige
+            // archive.
+            normalizationContext: ['groups' => ['client:read', 'default:read']],
+            denormalizationContext: ['groups' => [
+                'client:write:main',
+                'client:write:information',
+                'client:write:accounting',
+                'client:write:archive',
+            ]],
+            provider: ClientProvider::class,
+            processor: ClientProcessor::class,
+        ),
+    ],
+)]
 #[ORM\Entity(repositoryClass: DoctrineClientRepository::class)]
 #[ORM\Table(name: 'client')]
 // Index nommes pour matcher la migration (Version20260601000000). L'index
@@ -202,8 +263,13 @@ class Client implements TimestampableInterface, BlamableInterface
     private Collection $ribs;
 
     // === Archive / Soft delete ===
+    // Groupe d'ECRITURE uniquement sur la propriete (denormalisation PATCH
+    // archive). Le groupe de LECTURE est declare sur le getter isArchived()
+    // avec SerializedName('isArchived') : sans cela, Symfony strip le prefixe
+    // "is" et exposerait la cle JSON "archived" (meme pattern que User::isAdmin
+    // et Role::isSystem).
     #[ORM\Column(name: 'is_archived', options: ['default' => false])]
-    #[Groups(['client:read', 'client:write:archive'])]
+    #[Groups(['client:write:archive'])]
     private bool $isArchived = false;
 
     #[ORM\Column(type: 'datetime_immutable', nullable: true)]
@@ -526,6 +592,7 @@ class Client implements TimestampableInterface, BlamableInterface
     }
 
     /** @return Collection<int, ClientContact> */
+    #[Groups(['client:item:read'])]
     public function getContacts(): Collection
     {
         return $this->contacts;
@@ -551,6 +618,7 @@ class Client implements TimestampableInterface, BlamableInterface
     }
 
     /** @return Collection<int, ClientAddress> */
+    #[Groups(['client:item:read'])]
     public function getAddresses(): Collection
     {
         return $this->addresses;
@@ -576,6 +644,7 @@ class Client implements TimestampableInterface, BlamableInterface
     }
 
     /** @return Collection<int, ClientRib> */
+    #[Groups(['client:item:read'])]
     public function getRibs(): Collection
     {
         return $this->ribs;
@@ -600,6 +669,10 @@ class Client implements TimestampableInterface, BlamableInterface
         return $this;
     }
 
+    // Groupe de lecture + nom serialise explicite : sans SerializedName, Symfony
+    // exposerait la cle "archived" (strip du prefixe "is" sur les getters).
+    #[Groups(['client:read'])]
+    #[SerializedName('isArchived')]
     public function isArchived(): bool
     {
         return $this->isArchived;

src/Module/Commercial/Domain/Entity/ClientAddress.php

@@ -4,6 +4,13 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Delete;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\Link;
+use ApiPlatform\Metadata\Patch;
+use ApiPlatform\Metadata\Post;
+use App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor\ClientAddressProcessor;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientAddressRepository;
 use App\Shared\Domain\Attribute\Auditable;
 use App\Shared\Domain\Contract\BlamableInterface;
@@ -28,11 +35,46 @@ use Symfony\Component\Validator\Constraints as Assert;
  *  - sites : SiteInterface (module Sites) via resolve_target_entities
  *  - contacts : ClientContact (meme module)
  *  - categories : CategoryInterface (module Catalog) via resolve_target_entities
- *    — limitees aux types SECTEUR/AUTRE cote validation (RG-1.29, futur Processor)
+ *    — limitees aux types SECTEUR/AUTRE cote validation (RG-1.29, hors ERP-57)
  *
- * Audite (#[Auditable]) + Timestampable/Blamable. Aucun ApiResource au M1.1
+ * Audite (#[Auditable]) + Timestampable/Blamable.
- * (sous-ressources branchees a un ticket dedie).
+ *
+ * Sous-ressource API (ERP-57, spec § 4.5) :
+ *  - POST /api/clients/{clientId}/addresses : creation rattachee au client parent
+ *    (Link toProperty 'client'), security commercial.clients.manage.
+ *  - PATCH / DELETE /api/client_addresses/{id} : security commercial.clients.manage.
+ *  - GET /api/client_addresses/{id} : lecture unitaire (security view) — la
+ *    lecture courante reste via le parent. Pas de GET collection autonome.
+ * Tout passe par le ClientAddressProcessor (normalisation RG-1.21 billingEmail).
  */
+#[ApiResource(
+    operations: [
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['client_address:read']],
+        ),
+        new Post(
+            uriTemplate: '/clients/{clientId}/addresses',
+            uriVariables: [
+                'clientId' => new Link(fromClass: Client::class, toProperty: 'client'),
+            ],
+            security: "is_granted('commercial.clients.manage')",
+            normalizationContext: ['groups' => ['client_address:read']],
+            denormalizationContext: ['groups' => ['client_address:write']],
+            processor: ClientAddressProcessor::class,
+        ),
+        new Patch(
+            security: "is_granted('commercial.clients.manage')",
+            normalizationContext: ['groups' => ['client_address:read']],
+            denormalizationContext: ['groups' => ['client_address:write']],
+            processor: ClientAddressProcessor::class,
+        ),
+        new Delete(
+            security: "is_granted('commercial.clients.manage')",
+            processor: ClientAddressProcessor::class,
+        ),
+    ],
+)]
 #[ORM\Entity(repositoryClass: DoctrineClientAddressRepository::class)]
 #[ORM\Table(name: 'client_address')]
 #[ORM\Index(name: 'idx_client_address_client', columns: ['client_id'])]

src/Module/Commercial/Domain/Entity/ClientContact.php

@@ -4,6 +4,13 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Delete;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\Link;
+use ApiPlatform\Metadata\Patch;
+use ApiPlatform\Metadata\Post;
+use App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor\ClientContactProcessor;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientContactRepository;
 use App\Shared\Domain\Attribute\Auditable;
 use App\Shared\Domain\Contract\BlamableInterface;
@@ -16,13 +23,50 @@ use Symfony\Component\Validator\Constraints as Assert;
 /**
  * Contact d'un client (1:n) — onglet Contact. Au moins firstName OU lastName
  * doit etre renseigne (RG-1.05) : la contrainte est portee par un CHECK BDD
- * (chk_client_contact_name) et validee dans le futur ClientContactProcessor ;
+ * (chk_client_contact_name) et validee dans le ClientContactProcessor ;
  * l'entite reste permissive (les deux champs sont nullable).
  *
  * Audite (#[Auditable]) + Timestampable/Blamable (pattern Shared standard).
- * Les operations CRUD (sous-ressources POST/PATCH/DELETE) sont branchees au
+ *
- * ticket dedie des sous-ressources — aucun ApiResource au M1.1 (ERP-54).
+ * Sous-ressource API (ERP-57, spec § 4.5) :
+ *  - POST /api/clients/{clientId}/contacts : creation rattachee au client parent
+ *    (Link toProperty 'client'), security commercial.clients.manage.
+ *  - PATCH / DELETE /api/client_contacts/{id} : security commercial.clients.manage.
+ *    Le DELETE est physique (sous-collection, pas le client) ; le processor
+ *    refuse la suppression du dernier contact (RG-1.14, 409).
+ *  - GET /api/client_contacts/{id} : lecture unitaire (security view) — la
+ *    lecture courante reste via le parent (client embarque ses contacts). Pas de
+ *    GET collection autonome : non concernee par la pagination ERP-72.
+ * Tout passe par le ClientContactProcessor (normalisation RG-1.19/1.20/1.21).
  */
+#[ApiResource(
+    operations: [
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['client_contact:read']],
+        ),
+        new Post(
+            uriTemplate: '/clients/{clientId}/contacts',
+            uriVariables: [
+                'clientId' => new Link(fromClass: Client::class, toProperty: 'client'),
+            ],
+            security: "is_granted('commercial.clients.manage')",
+            normalizationContext: ['groups' => ['client_contact:read']],
+            denormalizationContext: ['groups' => ['client_contact:write']],
+            processor: ClientContactProcessor::class,
+        ),
+        new Patch(
+            security: "is_granted('commercial.clients.manage')",
+            normalizationContext: ['groups' => ['client_contact:read']],
+            denormalizationContext: ['groups' => ['client_contact:write']],
+            processor: ClientContactProcessor::class,
+        ),
+        new Delete(
+            security: "is_granted('commercial.clients.manage')",
+            processor: ClientContactProcessor::class,
+        ),
+    ],
+)]
 #[ORM\Entity(repositoryClass: DoctrineClientContactRepository::class)]
 #[ORM\Table(name: 'client_contact')]
 #[ORM\Index(name: 'idx_client_contact_client', columns: ['client_id'])]

src/Module/Commercial/Domain/Entity/ClientRib.php

@@ -4,6 +4,13 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Delete;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\Link;
+use ApiPlatform\Metadata\Patch;
+use ApiPlatform\Metadata\Post;
+use App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor\ClientRibProcessor;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientRibRepository;
 use App\Shared\Domain\Attribute\Auditable;
 use App\Shared\Domain\Contract\BlamableInterface;
@@ -16,7 +23,7 @@ use Symfony\Component\Validator\Constraints as Assert;
 /**
  * Coordonnees bancaires d'un client (1:n) — onglet Comptabilite. Au moins un
  * RIB est obligatoire si le type de reglement du client est LCR (RG-1.13,
- * verifie au futur Processor).
+ * verifie au ClientRibProcessor : refus du DELETE du dernier RIB sous LCR).
  *
  * Audit (#[Auditable]) : TOUS les champs sont audites, y compris `iban` et
  * `bic` — AUCUN #[AuditIgnore] (decision Matthieu en revue MR 29/05/2026 :
@@ -25,8 +32,45 @@ use Symfony\Component\Validator\Constraints as Assert;
  *
  * Validation IBAN/BIC : Assert\Iban + Assert\Bic standard Symfony au M1
  * (HP-M2-14 : pas de controle externe banque reelle). Timestampable/Blamable
- * standard. Aucun ApiResource au M1.1 (sous-ressource branchee ulterieurement).
+ * standard.
+ *
+ * Sous-ressource API (ERP-57, spec § 4.5) — gating comptable renforce :
+ *  - POST /api/clients/{clientId}/ribs : creation rattachee au client parent
+ *    (Link toProperty 'client'), security commercial.clients.accounting.manage.
+ *  - PATCH / DELETE /api/client_ribs/{id} : security commercial.clients.accounting.manage.
+ *  - GET /api/client_ribs/{id} : lecture unitaire, security
+ *    commercial.clients.accounting.view (donnees bancaires sensibles). Pas de
+ *    GET collection autonome.
+ * Tout passe par le ClientRibProcessor (RG-1.13 sur DELETE).
  */
+#[ApiResource(
+    operations: [
+        new Get(
+            security: "is_granted('commercial.clients.accounting.view')",
+            normalizationContext: ['groups' => ['client_rib:read']],
+        ),
+        new Post(
+            uriTemplate: '/clients/{clientId}/ribs',
+            uriVariables: [
+                'clientId' => new Link(fromClass: Client::class, toProperty: 'client'),
+            ],
+            security: "is_granted('commercial.clients.accounting.manage')",
+            normalizationContext: ['groups' => ['client_rib:read']],
+            denormalizationContext: ['groups' => ['client_rib:write']],
+            processor: ClientRibProcessor::class,
+        ),
+        new Patch(
+            security: "is_granted('commercial.clients.accounting.manage')",
+            normalizationContext: ['groups' => ['client_rib:read']],
+            denormalizationContext: ['groups' => ['client_rib:write']],
+            processor: ClientRibProcessor::class,
+        ),
+        new Delete(
+            security: "is_granted('commercial.clients.accounting.manage')",
+            processor: ClientRibProcessor::class,
+        ),
+    ],
+)]
 #[ORM\Entity(repositoryClass: DoctrineClientRibRepository::class)]
 #[ORM\Table(name: 'client_rib')]
 #[ORM\Index(name: 'idx_client_rib_client', columns: ['client_id'])]

src/Module/Commercial/Domain/Entity/PaymentDelay.php

@@ -4,6 +4,9 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\GetCollection;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrinePaymentDelayRepository;
 use Doctrine\ORM\Mapping as ORM;
 use Symfony\Component\Serializer\Attribute\Groups;
@@ -13,10 +16,29 @@ use Symfony\Component\Serializer\Attribute\Groups;
  * referentiel statique seede par la migration M1 et re-seede en dev/test par
  * CommercialReferentialFixtures.
  *
- * Lecture seule au M1 (HP-M2-2). Pas de Timestampable/Blamable (referentiel
+ * Lecture seule au M1 (HP-M2-2) : GetCollection + Get uniquement (ERP-56),
- * statique whiteliste dans EntitiesAreTimestampableBlamableTest::EXCLUDED). Le
+ * permission commercial.clients.view ; POST/PATCH/DELETE -> 405. Pas de
- * groupe `client:read:accounting` permet l'embarquement dans la reponse Client.
+ * Timestampable/Blamable (referentiel statique whiteliste dans
+ * EntitiesAreTimestampableBlamableTest::EXCLUDED). Le groupe
+ * `client:read:accounting` permet l'embarquement dans la reponse Client.
  */
+#[ApiResource(
+    operations: [
+        new GetCollection(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['payment_delay:read']],
+            // Tri par defaut spec M1 § 4.7 : position ASC puis label ASC.
+            order: ['position' => 'ASC', 'label' => 'ASC'],
+            // ERP-72 : pagination serveur + toggle ?pagination=false (cf. TvaMode).
+            paginationClientEnabled: true,
+        ),
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['payment_delay:read']],
+        ),
+    ],
+    security: "is_granted('commercial.clients.view')",
+)]
 #[ORM\Entity(repositoryClass: DoctrinePaymentDelayRepository::class)]
 #[ORM\Table(name: 'payment_delay')]
 #[ORM\UniqueConstraint(name: 'uq_payment_delay_code', columns: ['code'])]

src/Module/Commercial/Domain/Entity/PaymentType.php

@@ -4,6 +4,9 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\GetCollection;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrinePaymentTypeRepository;
 use Doctrine\ORM\Mapping as ORM;
 use Symfony\Component\Serializer\Attribute\Groups;
@@ -16,10 +19,29 @@ use Symfony\Component\Serializer\Attribute\Groups;
  * Le `code` porte une semantique metier : VIREMENT impose une banque (RG-1.12),
  * LCR impose au moins un RIB (RG-1.13).
  *
- * Lecture seule au M1 (HP-M2-2). Pas de Timestampable/Blamable (referentiel
+ * Lecture seule au M1 (HP-M2-2) : GetCollection + Get uniquement (ERP-56),
- * statique whiteliste dans EntitiesAreTimestampableBlamableTest::EXCLUDED). Le
+ * permission commercial.clients.view ; POST/PATCH/DELETE -> 405. Pas de
- * groupe `client:read:accounting` permet l'embarquement dans la reponse Client.
+ * Timestampable/Blamable (referentiel statique whiteliste dans
+ * EntitiesAreTimestampableBlamableTest::EXCLUDED). Le groupe
+ * `client:read:accounting` permet l'embarquement dans la reponse Client.
  */
+#[ApiResource(
+    operations: [
+        new GetCollection(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['payment_type:read']],
+            // Tri par defaut spec M1 § 4.7 : position ASC puis label ASC.
+            order: ['position' => 'ASC', 'label' => 'ASC'],
+            // ERP-72 : pagination serveur + toggle ?pagination=false (cf. TvaMode).
+            paginationClientEnabled: true,
+        ),
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['payment_type:read']],
+        ),
+    ],
+    security: "is_granted('commercial.clients.view')",
+)]
 #[ORM\Entity(repositoryClass: DoctrinePaymentTypeRepository::class)]
 #[ORM\Table(name: 'payment_type')]
 #[ORM\UniqueConstraint(name: 'uq_payment_type_code', columns: ['code'])]

src/Module/Commercial/Domain/Entity/TvaMode.php

@@ -4,6 +4,9 @@ declare(strict_types=1);
 
 namespace App\Module\Commercial\Domain\Entity;
 
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\GetCollection;
 use App\Module\Commercial\Infrastructure\Doctrine\DoctrineTvaModeRepository;
 use Doctrine\ORM\Mapping as ORM;
 use Symfony\Component\Serializer\Attribute\Groups;
@@ -13,15 +16,35 @@ use Symfony\Component\Serializer\Attribute\Groups;
  * referentiel statique seede par la migration M1 (Version20260601000000) et
  * re-seede en dev/test par CommercialReferentialFixtures.
  *
- * Lecture seule au M1 : pas de POST/PATCH/DELETE (HP-M2-2). L'ApiResource
+ * Lecture seule au M1 (HP-M2-2) : seules GetCollection et Get sont exposees
- * (GetCollection + Get, tri position ASC) est branche au ticket dedie des
+ * (ERP-56), sous la permission commercial.clients.view ; aucune ecriture
- * referentiels lecture seule.
+ * declaree -> POST/PATCH/DELETE renvoient 405.
  *
  * Referentiel statique : pas de Timestampable/Blamable (whiteliste dans
  * EntitiesAreTimestampableBlamableTest::EXCLUDED, comme CategoryType). Le
  * groupe `client:read:accounting` permet d'embarquer le mode dans la reponse
  * d'un Client (onglet Comptabilite) au lieu d'un IRI.
  */
+#[ApiResource(
+    operations: [
+        new GetCollection(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['tva_mode:read']],
+            // Tri par defaut spec M1 § 4.7 : position ASC puis label ASC
+            // (ordre des selecteurs comptables) — provider Doctrine par defaut.
+            order: ['position' => 'ASC', 'label' => 'ASC'],
+            // ERP-72 : pagination serveur sur toute collection autonome. Le
+            // toggle client est desactive globalement, on l'active ici pour
+            // permettre ?pagination=false (alimenter un <MalioSelect> entier).
+            paginationClientEnabled: true,
+        ),
+        new Get(
+            security: "is_granted('commercial.clients.view')",
+            normalizationContext: ['groups' => ['tva_mode:read']],
+        ),
+    ],
+    security: "is_granted('commercial.clients.view')",
+)]
 #[ORM\Entity(repositoryClass: DoctrineTvaModeRepository::class)]
 #[ORM\Table(name: 'tva_mode')]
 #[ORM\UniqueConstraint(name: 'uq_tva_mode_code', columns: ['code'])]

src/Module/Commercial/Domain/Repository/ClientRepositoryInterface.php

@@ -18,6 +18,18 @@ interface ClientRepositoryInterface
      * - Exclut toujours les clients soft-deletes (deleted_at IS NOT NULL, RG-1.24).
      * - Exclut les archives sauf si $includeArchived = true (RG-1.25).
      * - Tri par defaut : companyName ASC (RG-1.26).
+     * - $search : recherche fuzzy insensible a la casse sur companyName +
+     *   lastName + email (metacaracteres LIKE echappes). Ignore si null/vide.
+     * - $categoryType : restreint aux clients possedant au moins une categorie
+     *   du type donne (code). Ignore si null/vide.
+     *
+     * Filtrage centralise ICI (et non dans les providers/controllers) pour que
+     * la liste paginee (ClientProvider) et l'export (ClientExportController)
+     * partagent strictement la meme logique de selection.
      */
-    public function createListQueryBuilder(bool $includeArchived = false): QueryBuilder;
+    public function createListQueryBuilder(
+        bool $includeArchived = false,
+        ?string $search = null,
+        ?string $categoryType = null,
+    ): QueryBuilder;
 }

src/Module/Commercial/Infrastructure/ApiPlatform/Serializer/CategoryReferenceDenormalizer.php

@@ -0,0 +1,74 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\Serializer;
+
+use ApiPlatform\Metadata\IriConverterInterface;
+use App\Shared\Domain\Contract\CategoryInterface;
+use Symfony\Component\Serializer\Exception\UnexpectedValueException;
+use Symfony\Component\Serializer\Normalizer\DenormalizerInterface;
+
+/**
+ * Denormalise un IRI (`/api/categories/{id}`) vers la Category concrete quand la
+ * propriete cible est type-hintee par le contrat CategoryInterface (ex:
+ * Client::$categories, ClientAddress::$categories).
+ *
+ * Pourquoi ce denormalizer : API Platform deduit le type de l'element de
+ * collection depuis le phpdoc `@var Collection<int, CategoryInterface>`, donc
+ * l'INTERFACE. Or le serializer ne sait pas denormaliser un IRI vers une
+ * interface (« Could not denormalize object of type CategoryInterface[] ») : il
+ * lui faut une classe-ressource concrete. On resout donc l'IRI via l'IriConverter
+ * (qui retourne la Category mappee a la route) sans importer Category — la regle
+ * ABSOLUE n°1 reste respectee (dependance au seul contrat Shared + API Platform).
+ *
+ * En lecture (normalisation), aucun probleme : l'objet reel EST une Category,
+ * resource a part entiere, serialisee en IRI par le normalizer standard.
+ */
+final class CategoryReferenceDenormalizer implements DenormalizerInterface
+{
+    public function __construct(
+        private readonly IriConverterInterface $iriConverter,
+    ) {}
+
+    public function denormalize(mixed $data, string $type, ?string $format = null, array $context = []): ?CategoryInterface
+    {
+        if (!is_string($data) || '' === $data) {
+            return null;
+        }
+
+        // getResourceFromIri leve une exception sur IRI invalide -> 400, ce qui
+        // est le comportement attendu pour une reference cassee.
+        $resource = $this->iriConverter->getResourceFromIri($data);
+
+        // IRI syntaxiquement valide mais pointant sur une autre ressource (ex:
+        // '/api/clients/5' la ou une categorie est attendue) : on refuse
+        // explicitement plutot que de retourner null silencieusement, ce qui
+        // perdrait la reference sans erreur. UnexpectedValueException -> 400.
+        if (!$resource instanceof CategoryInterface) {
+            throw new UnexpectedValueException(sprintf(
+                'L\'IRI "%s" ne référence pas une catégorie.',
+                $data,
+            ));
+        }
+
+        return $resource;
+    }
+
+    public function supportsDenormalization(mixed $data, string $type, ?string $format = null, array $context = []): bool
+    {
+        // Support base sur le seul type cible : l'ArrayDenormalizer (collection
+        // `CategoryInterface[]`) interroge le support en passant le TABLEAU
+        // complet comme $data avant de deleguer element par element. Tester
+        // is_string($data) ici casserait donc la chaine pour les collections.
+        return CategoryInterface::class === $type;
+    }
+
+    /**
+     * @return array<class-string|string, bool>
+     */
+    public function getSupportedTypes(?string $format): array
+    {
+        return [CategoryInterface::class => true];
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/Serializer/ClientReadGroupContextBuilder.php

@@ -0,0 +1,65 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\Serializer;
+
+use ApiPlatform\State\SerializerContextBuilderInterface;
+use App\Module\Commercial\Domain\Entity\Client;
+use Symfony\Bundle\SecurityBundle\Security;
+use Symfony\Component\DependencyInjection\Attribute\AsDecorator;
+use Symfony\Component\DependencyInjection\Attribute\AutowireDecorated;
+use Symfony\Component\HttpFoundation\Request;
+
+/**
+ * Decore le context builder de serialisation d'API Platform pour ajouter
+ * DYNAMIQUEMENT le groupe de lecture `client:read:accounting` sur les ressources
+ * Client, uniquement si l'utilisateur courant a la permission
+ * `commercial.clients.accounting.view` (cf. spec-back M1 § 2.7 / § 4.1 / § 4.2).
+ *
+ * Pourquoi un context builder et pas le Provider : un Provider retourne des
+ * donnees mais ne peut pas influencer les groupes de serialisation. Le contexte
+ * de normalisation est construit ici, en amont du serializer — c'est le point
+ * d'extension idiomatique d'API Platform pour conditionner un groupe selon
+ * l'utilisateur. Realise l'intention « ajout conditionnel du groupe accounting »
+ * de la spec.
+ *
+ * S'applique aux operations de LECTURE (normalization) sur Client : liste ET
+ * detail. Sans la permission, les champs comptables (siren, accountNumber,
+ * tvaMode, nTva, paymentDelay, paymentType, bank) ne sont jamais serialises.
+ */
+#[AsDecorator('api_platform.serializer.context_builder')]
+final readonly class ClientReadGroupContextBuilder implements SerializerContextBuilderInterface
+{
+    public function __construct(
+        #[AutowireDecorated]
+        private SerializerContextBuilderInterface $decorated,
+        private Security $security,
+    ) {}
+
+    public function createFromRequest(Request $request, bool $normalization, ?array $extractedAttributes = null): array
+    {
+        $context = $this->decorated->createFromRequest($request, $normalization, $extractedAttributes);
+
+        // Uniquement en lecture, sur la ressource Client, avec la permission.
+        if (!$normalization) {
+            return $context;
+        }
+
+        if (Client::class !== ($context['resource_class'] ?? null)) {
+            return $context;
+        }
+
+        if (!$this->security->isGranted('commercial.clients.accounting.view')) {
+            return $context;
+        }
+
+        $groups = $context['groups'] ?? [];
+        if (!in_array('client:read:accounting', $groups, true)) {
+            $groups[] = 'client:read:accounting';
+        }
+        $context['groups'] = $groups;
+
+        return $context;
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/Serializer/SiteReferenceDenormalizer.php

@@ -0,0 +1,71 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\Serializer;
+
+use ApiPlatform\Metadata\IriConverterInterface;
+use App\Shared\Domain\Contract\SiteInterface;
+use Symfony\Component\Serializer\Exception\UnexpectedValueException;
+use Symfony\Component\Serializer\Normalizer\DenormalizerInterface;
+
+/**
+ * Denormalise un IRI (`/api/sites/{id}`) vers le Site concret quand la propriete
+ * cible est type-hintee par le contrat SiteInterface (ClientAddress::$sites).
+ *
+ * Meme mecanisme que CategoryReferenceDenormalizer : API Platform deduit le type
+ * d'element de collection depuis le phpdoc `@var Collection<int, SiteInterface>`,
+ * donc l'INTERFACE. Le serializer ne sait pas denormaliser un IRI vers une
+ * interface (« Could not denormalize object of type SiteInterface[] ») ; on
+ * resout l'IRI via l'IriConverter (qui retourne le Site mappe a la route) sans
+ * importer la classe Site du module Sites — la regle ABSOLUE n°1 (pas d'import
+ * cross-module) reste respectee : dependance au seul contrat Shared + API Platform.
+ *
+ * En lecture (normalisation), aucun probleme : l'objet reel EST un Site,
+ * ressource a part entiere, serialise en IRI par le normalizer standard.
+ */
+final class SiteReferenceDenormalizer implements DenormalizerInterface
+{
+    public function __construct(
+        private readonly IriConverterInterface $iriConverter,
+    ) {}
+
+    public function denormalize(mixed $data, string $type, ?string $format = null, array $context = []): ?SiteInterface
+    {
+        if (!is_string($data) || '' === $data) {
+            return null;
+        }
+
+        // getResourceFromIri leve une exception sur IRI invalide -> 400, ce qui
+        // est le comportement attendu pour une reference cassee.
+        $resource = $this->iriConverter->getResourceFromIri($data);
+
+        // IRI syntaxiquement valide mais pointant sur une autre ressource : on
+        // refuse explicitement plutot que de retourner null silencieusement.
+        if (!$resource instanceof SiteInterface) {
+            throw new UnexpectedValueException(sprintf(
+                'L\'IRI "%s" ne référence pas un site.',
+                $data,
+            ));
+        }
+
+        return $resource;
+    }
+
+    public function supportsDenormalization(mixed $data, string $type, ?string $format = null, array $context = []): bool
+    {
+        // Support base sur le seul type cible : l'ArrayDenormalizer (collection
+        // `SiteInterface[]`) interroge le support en passant le TABLEAU complet
+        // comme $data avant de deleguer element par element. Tester
+        // is_string($data) ici casserait la chaine pour les collections.
+        return SiteInterface::class === $type;
+    }
+
+    /**
+     * @return array<class-string|string, bool>
+     */
+    public function getSupportedTypes(?string $format): array
+    {
+        return [SiteInterface::class => true];
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/State/Processor/ClientAddressProcessor.php

@@ -0,0 +1,92 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor;
+
+use ApiPlatform\Metadata\DeleteOperationInterface;
+use ApiPlatform\Metadata\Operation;
+use ApiPlatform\State\ProcessorInterface;
+use App\Module\Commercial\Application\Service\ClientFieldNormalizer;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Entity\ClientAddress;
+use Doctrine\ORM\EntityManagerInterface;
+use Symfony\Component\DependencyInjection\Attribute\Autowire;
+
+/**
+ * Processor d'ecriture de la sous-ressource Adresse d'un client (M1, § 4.5).
+ *
+ * Sequence :
+ *  - POST / PATCH : normalisation serveur du billingEmail en lowercase (RG-1.21)
+ *    via le ClientFieldNormalizer partage. Les autres regles de l'onglet Adresse
+ *    sont deja garanties en amont : RG-1.09 (code postal) et RG-1.10 (>= 1 site)
+ *    par des contraintes Assert sur l'entite, RG-1.06/07/08/11 par des CHECK BDD.
+ *  - DELETE : aucune regle metier specifique (suppression physique directe).
+ *
+ * La security de l'operation (commercial.clients.manage) est deja appliquee par
+ * API Platform, de meme que la validation Symfony des contraintes d'attribut.
+ *
+ * @implements ProcessorInterface<ClientAddress, null|ClientAddress>
+ */
+final class ClientAddressProcessor implements ProcessorInterface
+{
+    public function __construct(
+        #[Autowire(service: 'api_platform.doctrine.orm.state.persist_processor')]
+        private readonly ProcessorInterface $persistProcessor,
+        #[Autowire(service: 'api_platform.doctrine.orm.state.remove_processor')]
+        private readonly ProcessorInterface $removeProcessor,
+        private readonly ClientFieldNormalizer $normalizer,
+        private readonly EntityManagerInterface $em,
+    ) {}
+
+    public function process(mixed $data, Operation $operation, array $uriVariables = [], array $context = []): mixed
+    {
+        if (!$data instanceof ClientAddress) {
+            return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        if ($operation instanceof DeleteOperationInterface) {
+            return $this->removeProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        $this->linkParent($data, $uriVariables);
+        $this->normalize($data);
+
+        return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+    }
+
+    /**
+     * Rattache l'adresse au client parent de la sous-ressource POST
+     * (/clients/{clientId}/addresses) : la relation n'est pas peuplee
+     * automatiquement par le Link sur une ecriture. Sur PATCH, no-op.
+     */
+    private function linkParent(ClientAddress $address, array $uriVariables): void
+    {
+        if (null !== $address->getClient()) {
+            return;
+        }
+
+        $clientId = $uriVariables['clientId'] ?? null;
+        if (null === $clientId) {
+            return;
+        }
+
+        $client = $clientId instanceof Client
+            ? $clientId
+            : $this->em->getRepository(Client::class)->find($clientId);
+
+        if ($client instanceof Client) {
+            $address->setClient($client);
+        }
+    }
+
+    /**
+     * Normalisation serveur (RG-1.21) : email de facturation en minuscules. La
+     * methode est null-safe — une adresse non facturable (billingEmail null)
+     * reste null.
+     */
+    private function normalize(ClientAddress $address): void
+    {
+        $address->setBillingEmail($this->normalizer->normalizeEmail($address->getBillingEmail()));
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/State/Processor/ClientContactProcessor.php

@@ -0,0 +1,151 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor;
+
+use ApiPlatform\Metadata\DeleteOperationInterface;
+use ApiPlatform\Metadata\Operation;
+use ApiPlatform\State\ProcessorInterface;
+use ApiPlatform\Validator\Exception\ValidationException;
+use App\Module\Commercial\Application\Service\ClientFieldNormalizer;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Entity\ClientContact;
+use Doctrine\ORM\EntityManagerInterface;
+use Symfony\Component\DependencyInjection\Attribute\Autowire;
+use Symfony\Component\HttpKernel\Exception\ConflictHttpException;
+use Symfony\Component\Validator\ConstraintViolation;
+use Symfony\Component\Validator\ConstraintViolationList;
+
+/**
+ * Processor d'ecriture de la sous-ressource Contact d'un client (M1, § 4.5).
+ *
+ * Sequence :
+ *  - POST / PATCH : normalisation serveur (RG-1.19 prenom/nom capitalize,
+ *    RG-1.20 telephones reduits aux chiffres, RG-1.21 email lowercase) via le
+ *    ClientFieldNormalizer partage (reutilise d'ERP-55), puis validation RG-1.05
+ *    (au moins prenom OU nom) avant persistance.
+ *  - DELETE : RG-1.14 — la suppression du DERNIER contact d'un client est
+ *    refusee (409). Au M1, la completude de l'onglet Contact est purement front
+ *    (pas de state machine back) : on garantit seulement qu'un client deja dote
+ *    d'un contact n'en soit jamais vide via l'API.
+ *
+ * La security de l'operation (commercial.clients.manage) est deja appliquee par
+ * API Platform en amont. La validation Symfony des contraintes d'attribut
+ * (Assert\Email, Assert\Length...) est jouee avant ce processor.
+ *
+ * @implements ProcessorInterface<ClientContact, null|ClientContact>
+ */
+final class ClientContactProcessor implements ProcessorInterface
+{
+    public function __construct(
+        #[Autowire(service: 'api_platform.doctrine.orm.state.persist_processor')]
+        private readonly ProcessorInterface $persistProcessor,
+        #[Autowire(service: 'api_platform.doctrine.orm.state.remove_processor')]
+        private readonly ProcessorInterface $removeProcessor,
+        private readonly ClientFieldNormalizer $normalizer,
+        private readonly EntityManagerInterface $em,
+    ) {}
+
+    public function process(mixed $data, Operation $operation, array $uriVariables = [], array $context = []): mixed
+    {
+        if (!$data instanceof ClientContact) {
+            return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        if ($operation instanceof DeleteOperationInterface) {
+            $this->guardLastContactDeletion($data);
+
+            return $this->removeProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        $this->linkParent($data, $uriVariables);
+        $this->normalize($data);
+        $this->validateName($data);
+
+        return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+    }
+
+    /**
+     * Rattache le contact au client parent de la sous-ressource POST
+     * (/clients/{clientId}/contacts). La relation n'est pas peuplee
+     * automatiquement par le Link sur une operation d'ecriture : on resout donc
+     * le parent depuis l'uri variable. Sur PATCH (entite existante), le client
+     * est deja present -> no-op.
+     */
+    private function linkParent(ClientContact $contact, array $uriVariables): void
+    {
+        if (null !== $contact->getClient()) {
+            return;
+        }
+
+        $clientId = $uriVariables['clientId'] ?? null;
+        if (null === $clientId) {
+            return;
+        }
+
+        $client = $clientId instanceof Client
+            ? $clientId
+            : $this->em->getRepository(Client::class)->find($clientId);
+
+        if ($client instanceof Client) {
+            $contact->setClient($client);
+        }
+    }
+
+    /**
+     * Normalisation serveur (RG-1.19 / 1.20 / 1.21). Toutes les methodes du
+     * normalizer sont null-safe : une chaine vide apres trim devient null.
+     */
+    private function normalize(ClientContact $contact): void
+    {
+        $contact->setFirstName($this->normalizer->normalizePersonName($contact->getFirstName()));
+        $contact->setLastName($this->normalizer->normalizePersonName($contact->getLastName()));
+        $contact->setPhonePrimary($this->normalizer->normalizePhone($contact->getPhonePrimary()));
+        $contact->setPhoneSecondary($this->normalizer->normalizePhone($contact->getPhoneSecondary()));
+        $contact->setEmail($this->normalizer->normalizeEmail($contact->getEmail()));
+    }
+
+    /**
+     * RG-1.05 : au moins le prenom OU le nom est obligatoire (double garde avec
+     * le CHECK BDD chk_client_contact_name — leve un 422 propre plutot qu'une
+     * erreur SQL). Joue apres normalisation, donc les chaines vides sont deja
+     * ramenees a null.
+     */
+    private function validateName(ClientContact $contact): void
+    {
+        if (null === $contact->getFirstName() && null === $contact->getLastName()) {
+            $violations = new ConstraintViolationList();
+            $violations->add(new ConstraintViolation(
+                'Le prénom ou le nom du contact est obligatoire.',
+                null,
+                [],
+                $contact,
+                'firstName',
+                null,
+            ));
+
+            throw new ValidationException($violations);
+        }
+    }
+
+    /**
+     * RG-1.14 : refuse la suppression du dernier contact d'un client (409). La
+     * collection inclut le contact en cours de suppression : un effectif <= 1
+     * signifie qu'il ne resterait aucun contact. Sans client rattache (cas
+     * theorique), on laisse passer.
+     */
+    private function guardLastContactDeletion(ClientContact $contact): void
+    {
+        $client = $contact->getClient();
+        if (null === $client) {
+            return;
+        }
+
+        if ($client->getContacts()->count() <= 1) {
+            throw new ConflictHttpException(
+                'Impossible de supprimer le dernier contact du client : au moins un contact est requis.',
+            );
+        }
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/State/Processor/ClientProcessor.php

@@ -0,0 +1,457 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor;
+
+use ApiPlatform\Metadata\Operation;
+use ApiPlatform\State\ProcessorInterface;
+use ApiPlatform\Validator\Exception\ValidationException;
+use App\Module\Commercial\Application\Service\ClientFieldNormalizer;
+use App\Module\Commercial\Application\Validator\ClientInformationCompletenessValidator;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Shared\Domain\Contract\BusinessRoleAwareInterface;
+use App\Shared\Domain\Contract\CategoryInterface;
+use App\Shared\Domain\Security\BusinessRoles;
+use DateTimeImmutable;
+use Doctrine\DBAL\Exception\UniqueConstraintViolationException;
+use Doctrine\ORM\EntityManagerInterface;
+use JsonException;
+use Symfony\Bundle\SecurityBundle\Security;
+use Symfony\Component\DependencyInjection\Attribute\Autowire;
+use Symfony\Component\HttpFoundation\RequestStack;
+use Symfony\Component\HttpKernel\Exception\AccessDeniedHttpException;
+use Symfony\Component\HttpKernel\Exception\ConflictHttpException;
+use Symfony\Component\HttpKernel\Exception\UnprocessableEntityHttpException;
+use Symfony\Component\Validator\ConstraintViolation;
+use Symfony\Component\Validator\ConstraintViolationList;
+
+/**
+ * Processor d'ecriture du repertoire clients (M1). Cf. spec-back M1 § 2.8 /
+ * § 2.9 / § 4.3 / § 4.4 + RG-1.01 a RG-1.28.
+ *
+ * Sequence (POST / PATCH) :
+ *  1. Autorisation additionnelle par groupe d'onglet (le `security` de
+ *     l'operation a deja exige commercial.clients.manage) :
+ *     - champ comptable dans le payload -> exige accounting.manage (RG-1.28, 403) ;
+ *     - champ isArchived dans le payload -> exige archive (RG-1.22, 403) et
+ *       interdit toute autre modification dans la meme requete (RG-1.22, 422).
+ *  2. Normalisation serveur (RG-1.18 a 1.21) via ClientFieldNormalizer.
+ *  3. Regles metier : RG-1.01 (prenom/nom), RG-1.03 (distributor/broker
+ *     exclusifs + type de categorie), RG-1.12 (Virement -> banque),
+ *     RG-1.13 (LCR -> >= 1 RIB), RG-1.04 (completude Information pour le role
+ *     Commerciale).
+ *  4. Pose / retrait de archivedAt (RG-1.22 true=now, RG-1.23 false=null).
+ *  5. Persistance via le persist_processor Doctrine, avec traduction des
+ *     collisions d'unicite en 409 (RG-1.16 doublon de nom ; RG-1.23 conflit de
+ *     restauration).
+ *
+ * Note : la validation Symfony (Assert\NotBlank, Assert\Email, Assert\Count sur
+ * categories...) est jouee par API Platform AVANT ce processor ; on n'y traite
+ * donc que les regles non exprimables en simples contraintes d'attribut.
+ *
+ * @implements ProcessorInterface<Client, Client>
+ */
+final class ClientProcessor implements ProcessorInterface
+{
+    /** Champs de l'onglet principal (groupe client:write:main). */
+    private const array MAIN_FIELDS = [
+        'companyName', 'firstName', 'lastName', 'phonePrimary', 'phoneSecondary',
+        'email', 'distributor', 'broker', 'triageService', 'categories',
+    ];
+
+    /** Champs de l'onglet Information (groupe client:write:information). */
+    private const array INFORMATION_FIELDS = [
+        'description', 'competitors', 'foundedAt', 'employeesCount',
+        'revenueAmount', 'directorName', 'profitAmount',
+    ];
+
+    /** Champs de l'onglet Comptabilite (groupe client:write:accounting). */
+    private const array ACCOUNTING_FIELDS = [
+        'siren', 'accountNumber', 'tvaMode', 'nTva', 'paymentDelay',
+        'paymentType', 'bank',
+    ];
+
+    /** Champ d'archivage (groupe client:write:archive). */
+    private const string ARCHIVE_FIELD = 'isArchived';
+
+    private const string PERM_ACCOUNTING_MANAGE = 'commercial.clients.accounting.manage';
+    private const string PERM_ARCHIVE           = 'commercial.clients.archive';
+
+    public function __construct(
+        #[Autowire(service: 'api_platform.doctrine.orm.state.persist_processor')]
+        private readonly ProcessorInterface $persistProcessor,
+        private readonly ClientFieldNormalizer $normalizer,
+        private readonly ClientInformationCompletenessValidator $informationValidator,
+        private readonly Security $security,
+        private readonly RequestStack $requestStack,
+        private readonly EntityManagerInterface $em,
+    ) {}
+
+    public function process(mixed $data, Operation $operation, array $uriVariables = [], array $context = []): mixed
+    {
+        if (!$data instanceof Client) {
+            return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        $writableKeys = $this->writablePayloadKeys();
+
+        $isArchiveRequest = $this->guardArchive($data, $writableKeys);
+        $this->guardAccounting($data);
+
+        $this->normalize($data);
+
+        $this->validateMainContact($data);
+        $this->validateDistributorBroker($data);
+        $this->validateAccountingConsistency($data);
+        $this->validateInformationCompleteness($data, $writableKeys);
+
+        try {
+            return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+        } catch (UniqueConstraintViolationException $e) {
+            // Le seul index unique partiel est uq_client_company_name_active
+            // (LOWER(company_name) parmi non-archives/non-deletes — decision Q4).
+            if ($isArchiveRequest && false === $data->isArchived()) {
+                // RG-1.23 : restauration en conflit avec un homonyme actif.
+                throw new ConflictHttpException(
+                    'Restauration impossible : un autre client a pris le nom entre-temps.',
+                    $e,
+                );
+            }
+
+            // RG-1.16 : doublon de nom de societe.
+            throw new ConflictHttpException(
+                sprintf('Un client nommé "%s" existe déjà.', (string) $data->getCompanyName()),
+                $e,
+            );
+        }
+    }
+
+    /**
+     * RG-1.22 / RG-1.23 : si le payload bascule reellement isArchived, exige la
+     * permission archive (403), interdit toute autre modification (422) et
+     * pose/retire archivedAt. Retourne true si la requete est une requete
+     * d'archivage.
+     *
+     * Le gating est restreint a la mise a jour d'un client existant ET au seul
+     * cas ou isArchived change vraiment : un POST (entite non encore geree par
+     * l'ORM) ou un PATCH « representation complete » renvoyant isArchived
+     * inchange ne doit declencher ni 403 ni 422 parasite.
+     *
+     * @param list<string> $writableKeys cles ecrivables du payload (hors @* et champs inconnus)
+     */
+    private function guardArchive(Client $data, array $writableKeys): bool
+    {
+        // POST / entite non geree : l'archivage est une action de mise a jour.
+        if (!$this->em->contains($data)) {
+            return false;
+        }
+
+        // isArchived inchange par rapport a l'etat persiste : pas une requete
+        // d'archivage (cas du PATCH representation complete).
+        if (!$this->fieldChanged($data, 'isArchived', $data->isArchived())) {
+            return false;
+        }
+
+        if (!$this->security->isGranted(self::PERM_ARCHIVE)) {
+            throw new AccessDeniedHttpException(sprintf(
+                'Le champ "%s" requiert la permission "%s".',
+                self::ARCHIVE_FIELD,
+                self::PERM_ARCHIVE,
+            ));
+        }
+
+        // RG-1.22 : une requete d'archivage ne modifie aucun autre champ ecrivable.
+        if ([] !== array_diff($writableKeys, [self::ARCHIVE_FIELD])) {
+            throw new UnprocessableEntityHttpException(
+                'Une requête d\'archivage ne peut modifier aucun autre champ que "isArchived".',
+            );
+        }
+
+        // RG-1.22 (true -> now) / RG-1.23 (false -> null).
+        $data->setArchivedAt($data->isArchived() ? new DateTimeImmutable() : null);
+
+        return true;
+    }
+
+    /**
+     * RG-1.28 : la modification effective d'un champ comptable exige
+     * accounting.manage, sinon 403 sur l'ensemble du payload (mode strict, pas
+     * de filtrage silencieux). On ne gate que si un champ change reellement par
+     * rapport a l'etat persiste : un POST/PATCH renvoyant des champs comptables
+     * inchanges (ou null en creation) ne declenche pas de 403 parasite. Le
+     * message precise le premier champ fautif.
+     */
+    private function guardAccounting(Client $data): void
+    {
+        $changed = $this->changedAccountingFields($data);
+
+        if ([] === $changed) {
+            return;
+        }
+
+        if (!$this->security->isGranted(self::PERM_ACCOUNTING_MANAGE)) {
+            throw new AccessDeniedHttpException(sprintf(
+                'Le champ "%s" requiert la permission "%s".',
+                $changed[0],
+                self::PERM_ACCOUNTING_MANAGE,
+            ));
+        }
+    }
+
+    /**
+     * Champs comptables dont la valeur courante differe de l'etat persiste. Les
+     * relations (tvaMode, paymentDelay, paymentType, bank) sont comparees par
+     * identite d'objet : l'identity map Doctrine renvoie la meme instance tant
+     * que la reference est inchangee.
+     *
+     * @return list<string>
+     */
+    private function changedAccountingFields(Client $data): array
+    {
+        $changed = [];
+
+        foreach (self::ACCOUNTING_FIELDS as $field) {
+            $newValue = match ($field) {
+                'siren'         => $data->getSiren(),
+                'accountNumber' => $data->getAccountNumber(),
+                'tvaMode'       => $data->getTvaMode(),
+                'nTva'          => $data->getNTva(),
+                'paymentDelay'  => $data->getPaymentDelay(),
+                'paymentType'   => $data->getPaymentType(),
+                'bank'          => $data->getBank(),
+            };
+
+            if ($this->fieldChanged($data, $field, $newValue)) {
+                $changed[] = $field;
+            }
+        }
+
+        return $changed;
+    }
+
+    /**
+     * Vrai si la valeur courante d'un champ differe de l'etat persiste. Pour une
+     * entite non geree (creation/POST), l'etat persiste est vide : toute valeur
+     * non-null est alors un changement.
+     */
+    private function fieldChanged(Client $data, string $field, mixed $newValue): bool
+    {
+        $original = $this->originalData($data);
+
+        return $newValue !== ($original[$field] ?? null);
+    }
+
+    /**
+     * Snapshot des valeurs persistees de l'entite (telles que chargees, avant
+     * application du payload). Vide pour une entite non geree (POST).
+     *
+     * @return array<string, mixed>
+     */
+    private function originalData(Client $data): array
+    {
+        if (!$this->em->contains($data)) {
+            return [];
+        }
+
+        return $this->em->getUnitOfWork()->getOriginalEntityData($data);
+    }
+
+    /**
+     * Normalisation serveur (RG-1.18 a 1.21). Les setters non-nullables
+     * (companyName, email, phonePrimary) ne sont touches que si une valeur est
+     * presente, pour ne jamais ecraser l'existant lors d'un PATCH partiel.
+     */
+    private function normalize(Client $data): void
+    {
+        if (null !== $data->getCompanyName()) {
+            $data->setCompanyName((string) $this->normalizer->normalizeCompanyName($data->getCompanyName()));
+        }
+        if (null !== $data->getEmail()) {
+            $data->setEmail((string) $this->normalizer->normalizeEmail($data->getEmail()));
+        }
+        if (null !== $data->getPhonePrimary()) {
+            $data->setPhonePrimary((string) $this->normalizer->normalizePhone($data->getPhonePrimary()));
+        }
+
+        $data->setFirstName($this->normalizer->normalizePersonName($data->getFirstName()));
+        $data->setLastName($this->normalizer->normalizePersonName($data->getLastName()));
+        $data->setPhoneSecondary($this->normalizer->normalizePhone($data->getPhoneSecondary()));
+    }
+
+    /**
+     * RG-1.01 : au moins le prenom OU le nom du contact principal.
+     */
+    private function validateMainContact(Client $data): void
+    {
+        if (null === $data->getFirstName() && null === $data->getLastName()) {
+            $this->throwViolation(
+                'firstName',
+                'Le prénom ou le nom du contact principal est obligatoire.',
+                $data,
+            );
+        }
+    }
+
+    /**
+     * RG-1.03 : distributor et broker mutuellement exclusifs ; un distributor
+     * doit referencer un client de categorie DISTRIBUTEUR (idem broker ->
+     * COURTIER).
+     */
+    private function validateDistributorBroker(Client $data): void
+    {
+        $distributor = $data->getDistributor();
+        $broker      = $data->getBroker();
+
+        if (null !== $distributor && null !== $broker) {
+            $this->throwViolation(
+                'distributor',
+                'Un client ne peut pas être rattaché à la fois à un distributeur et à un courtier.',
+                $data,
+            );
+        }
+
+        if (null !== $distributor && !$this->hasCategoryType($distributor, 'DISTRIBUTEUR')) {
+            $this->throwViolation(
+                'distributor',
+                'Le distributeur référencé doit être un client de catégorie DISTRIBUTEUR.',
+                $data,
+            );
+        }
+
+        if (null !== $broker && !$this->hasCategoryType($broker, 'COURTIER')) {
+            $this->throwViolation(
+                'broker',
+                'Le courtier référencé doit être un client de catégorie COURTIER.',
+                $data,
+            );
+        }
+    }
+
+    /**
+     * RG-1.12 : Virement -> banque obligatoire. RG-1.13 : LCR -> au moins un RIB.
+     */
+    private function validateAccountingConsistency(Client $data): void
+    {
+        $paymentCode = $data->getPaymentType()?->getCode();
+
+        if ('VIREMENT' === $paymentCode && null === $data->getBank()) {
+            $this->throwViolation(
+                'bank',
+                'La banque est obligatoire pour le type de règlement Virement.',
+                $data,
+            );
+        }
+
+        if ('LCR' === $paymentCode && $data->getRibs()->isEmpty()) {
+            $this->throwViolation(
+                'paymentType',
+                'Au moins un RIB est obligatoire pour le type de règlement LCR.',
+                $data,
+            );
+        }
+    }
+
+    /**
+     * RG-1.04 : si l'utilisateur porte le role metier Commerciale ET que le
+     * payload touche l'onglet Information, tous les champs Information sont
+     * obligatoires. Dormant tant qu'aucun user ne porte le role `commerciale`.
+     *
+     * @param list<string> $payloadKeys
+     */
+    private function validateInformationCompleteness(Client $data, array $payloadKeys): void
+    {
+        $touchesInformation = [] !== array_intersect($payloadKeys, self::INFORMATION_FIELDS);
+
+        if ($touchesInformation && $this->currentUserIsCommerciale()) {
+            $this->informationValidator->validate($data);
+        }
+    }
+
+    /**
+     * Vrai si au moins une categorie du client porte le type donne. S'appuie
+     * sur CategoryInterface::getCategoryTypeCode() (pas d'import de Category).
+     */
+    private function hasCategoryType(Client $client, string $typeCode): bool
+    {
+        foreach ($client->getCategories() as $category) {
+            if ($category instanceof CategoryInterface && $category->getCategoryTypeCode() === $typeCode) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+
+    private function currentUserIsCommerciale(): bool
+    {
+        $user = $this->security->getUser();
+
+        return $user instanceof BusinessRoleAwareInterface
+            && $user->hasBusinessRole(BusinessRoles::COMMERCIALE);
+    }
+
+    /**
+     * Cles ecrivables effectivement presentes dans le payload : on retire les
+     * cles JSON-LD (@id, @context, @var...) et tout champ non rattache a un
+     * groupe d'ecriture connu. C'est la base du 422 d'archivage (RG-1.22) et du
+     * declenchement conditionnel de RG-1.04 — sans elles, un PATCH
+     * « representation complete » porteur de @id ferait croire a une
+     * modification multi-onglets.
+     *
+     * @return list<string>
+     */
+    private function writablePayloadKeys(): array
+    {
+        $writable = array_merge(
+            self::MAIN_FIELDS,
+            self::INFORMATION_FIELDS,
+            self::ACCOUNTING_FIELDS,
+            [self::ARCHIVE_FIELD],
+        );
+
+        return array_values(array_intersect($this->payloadKeys(), $writable));
+    }
+
+    /**
+     * Cles de premier niveau effectivement envoyees par le client (payload JSON
+     * brut), filtrage compris. Pour un PATCH merge-patch+json, ce sont les seuls
+     * champs modifies.
+     *
+     * @return list<string>
+     */
+    private function payloadKeys(): array
+    {
+        $request = $this->requestStack->getCurrentRequest();
+        if (null === $request) {
+            return [];
+        }
+
+        $content = $request->getContent();
+        if ('' === $content) {
+            return [];
+        }
+
+        try {
+            $decoded = json_decode($content, true, 512, JSON_THROW_ON_ERROR);
+        } catch (JsonException) {
+            return [];
+        }
+
+        return is_array($decoded) ? array_values(array_filter(array_keys($decoded), 'is_string')) : [];
+    }
+
+    /**
+     * Leve une ValidationException (HTTP 422) portant une violation unique sur
+     * la propriete visee — meme rendu Hydra que les contraintes Symfony.
+     *
+     * @return never
+     */
+    private function throwViolation(string $property, string $message, Client $root): void
+    {
+        $violations = new ConstraintViolationList();
+        $violations->add(new ConstraintViolation($message, null, [], $root, $property, null));
+
+        throw new ValidationException($violations);
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/State/Processor/ClientRibProcessor.php

@@ -0,0 +1,104 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor;
+
+use ApiPlatform\Metadata\DeleteOperationInterface;
+use ApiPlatform\Metadata\Operation;
+use ApiPlatform\State\ProcessorInterface;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Entity\ClientRib;
+use Doctrine\ORM\EntityManagerInterface;
+use Symfony\Component\DependencyInjection\Attribute\Autowire;
+use Symfony\Component\HttpKernel\Exception\ConflictHttpException;
+
+/**
+ * Processor d'ecriture de la sous-ressource RIB d'un client (M1, § 4.5).
+ *
+ * Sequence :
+ *  - POST / PATCH : aucune normalisation specifique. La validite de l'IBAN et du
+ *    BIC est garantie par Assert\Iban / Assert\Bic sur l'entite (jouees en amont
+ *    par API Platform). Aucun #[AuditIgnore] sur iban/bic : la tracabilite
+ *    comptable est volontaire (decision Matthieu 29/05, spec § 6.1).
+ *  - DELETE : RG-1.13 — si le client est en reglement LCR, la suppression de son
+ *    DERNIER RIB est refusee (409), car LCR exige au moins un RIB.
+ *
+ * La security de l'operation (commercial.clients.accounting.manage) est deja
+ * appliquee par API Platform en amont : un utilisateur sans cette permission
+ * recoit 403 sur POST/PATCH/DELETE avant d'atteindre ce processor.
+ *
+ * @implements ProcessorInterface<ClientRib, null|ClientRib>
+ */
+final class ClientRibProcessor implements ProcessorInterface
+{
+    public function __construct(
+        #[Autowire(service: 'api_platform.doctrine.orm.state.persist_processor')]
+        private readonly ProcessorInterface $persistProcessor,
+        #[Autowire(service: 'api_platform.doctrine.orm.state.remove_processor')]
+        private readonly ProcessorInterface $removeProcessor,
+        private readonly EntityManagerInterface $em,
+    ) {}
+
+    public function process(mixed $data, Operation $operation, array $uriVariables = [], array $context = []): mixed
+    {
+        if (!$data instanceof ClientRib) {
+            return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        if ($operation instanceof DeleteOperationInterface) {
+            $this->guardLastRibDeletionUnderLcr($data);
+
+            return $this->removeProcessor->process($data, $operation, $uriVariables, $context);
+        }
+
+        $this->linkParent($data, $uriVariables);
+
+        return $this->persistProcessor->process($data, $operation, $uriVariables, $context);
+    }
+
+    /**
+     * Rattache le RIB au client parent de la sous-ressource POST
+     * (/clients/{clientId}/ribs) : la relation n'est pas peuplee automatiquement
+     * par le Link sur une ecriture. Sur PATCH, no-op.
+     */
+    private function linkParent(ClientRib $rib, array $uriVariables): void
+    {
+        if (null !== $rib->getClient()) {
+            return;
+        }
+
+        $clientId = $uriVariables['clientId'] ?? null;
+        if (null === $clientId) {
+            return;
+        }
+
+        $client = $clientId instanceof Client
+            ? $clientId
+            : $this->em->getRepository(Client::class)->find($clientId);
+
+        if ($client instanceof Client) {
+            $rib->setClient($client);
+        }
+    }
+
+    /**
+     * RG-1.13 : un client dont le type de reglement est LCR doit conserver au
+     * moins un RIB. La collection inclut le RIB en cours de suppression : un
+     * effectif <= 1 signifie qu'il ne resterait aucun RIB -> 409. Pour tout autre
+     * type de reglement, les RIBs sont optionnels (suppression libre).
+     */
+    private function guardLastRibDeletionUnderLcr(ClientRib $rib): void
+    {
+        $client = $rib->getClient();
+        if (null === $client) {
+            return;
+        }
+
+        if ('LCR' === $client->getPaymentType()?->getCode() && $client->getRibs()->count() <= 1) {
+            throw new ConflictHttpException(
+                'Impossible de supprimer le dernier RIB : le type de règlement LCR exige au moins un RIB.',
+            );
+        }
+    }
+}

src/Module/Commercial/Infrastructure/ApiPlatform/State/Provider/ClientProvider.php

@@ -0,0 +1,130 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\ApiPlatform\State\Provider;
+
+use ApiPlatform\Doctrine\Orm\Paginator;
+use ApiPlatform\Metadata\CollectionOperationInterface;
+use ApiPlatform\Metadata\Operation;
+use ApiPlatform\State\Pagination\Pagination;
+use ApiPlatform\State\ProviderInterface;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Repository\ClientRepositoryInterface;
+use Doctrine\ORM\Tools\Pagination\Paginator as DoctrinePaginator;
+use Symfony\Component\DependencyInjection\Attribute\Autowire;
+
+/**
+ * Provider du repertoire clients (M1). Cf. spec-back M1 § 4.1 / § 4.2.
+ *
+ * Collection (GET /api/clients) :
+ *  - exclut par defaut les archives (is_archived = true) ET les soft-deletes
+ *    (deleted_at IS NOT NULL) — RG-1.24 ;
+ *  - ?includeArchived=true reintegre les archives (les soft-deletes restent
+ *    exclus au M1) — RG-1.25 ;
+ *  - tri par defaut companyName ASC — RG-1.26 ;
+ *  - filtres ?search=... (fuzzy companyName + lastName + email) et
+ *    ?categoryType=<code> (clients ayant >= 1 categorie de ce type) ;
+ *  - pagination obligatoire (convention Starseed ERP-72) : Paginator ORM ;
+ *    echappatoire ?pagination=false pour alimenter un <select> sans pagination.
+ *
+ * Item (GET /api/clients/{id} + provider de PATCH) :
+ *  - 404 si introuvable OU soft-delete (deleted_at non null, jamais expose au
+ *    M1) ; les archives restent consultables/restaurables en detail.
+ *
+ * Le filtrage des champs comptables en lecture (groupe client:read:accounting)
+ * n'est PAS fait ici mais dans ClientReadGroupContextBuilder (le provider ne
+ * peut pas influencer les groupes de serialisation).
+ *
+ * @implements ProviderInterface<Client>
+ */
+final class ClientProvider implements ProviderInterface
+{
+    public function __construct(
+        #[Autowire(service: 'App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientRepository')]
+        private readonly ClientRepositoryInterface $repository,
+        private readonly Pagination $pagination,
+    ) {}
+
+    public function provide(Operation $operation, array $uriVariables = [], array $context = []): Client|iterable|Paginator|null
+    {
+        if ($operation instanceof CollectionOperationInterface) {
+            return $this->provideCollection($operation, $context);
+        }
+
+        return $this->provideItem($uriVariables);
+    }
+
+    /**
+     * @param array<string, mixed> $context
+     *
+     * @return list<Client>|Paginator<Client>
+     */
+    private function provideCollection(Operation $operation, array $context): array|Paginator
+    {
+        $filters         = $context['filters'] ?? [];
+        $includeArchived = $this->readBool($filters['includeArchived'] ?? false);
+        $search          = $filters['search'] ?? null;
+        $categoryType    = $filters['categoryType'] ?? null;
+
+        // Filtrage delegue au repository (logique partagee avec l'export XLSX).
+        $qb = $this->repository->createListQueryBuilder(
+            $includeArchived,
+            is_string($search) ? $search : null,
+            is_string($categoryType) ? $categoryType : null,
+        );
+
+        // Echappatoire ?pagination=false : collection complete sans Paginator
+        // (cf. convention ERP-72 — utile pour un <select> cote front).
+        if (!$this->pagination->isEnabled($operation, $context)) {
+            // @var list<Client> $result
+            return $qb->getQuery()->getResult();
+        }
+
+        $limit  = $this->pagination->getLimit($operation, $context);
+        $page   = max(1, $this->pagination->getPage($context));
+        $offset = ($page - 1) * $limit;
+
+        $qb->setFirstResult($offset)->setMaxResults($limit);
+
+        // fetchJoinCollection: true pour un COUNT correct des que des JOINs
+        // to-many seront ajoutes (sous-collections embarquees en detail).
+        return new Paginator(new DoctrinePaginator($qb->getQuery(), fetchJoinCollection: true));
+    }
+
+    /**
+     * @param array<string, mixed> $uriVariables
+     */
+    private function provideItem(array $uriVariables): ?Client
+    {
+        $id = $uriVariables['id'] ?? null;
+        if (!is_int($id) && !(is_string($id) && ctype_digit($id))) {
+            return null;
+        }
+
+        $client = $this->repository->findById((int) $id);
+        if (null === $client) {
+            return null;
+        }
+
+        // Soft-delete : jamais expose au M1 (HP-M2-1) — 404 via retour null.
+        // Les archives restent visibles en detail (consultation + restauration).
+        if (null !== $client->getDeletedAt()) {
+            return null;
+        }
+
+        return $client;
+    }
+
+    /**
+     * Lit un flag booleen issu des query params. Accepte true / "true" / "1".
+     */
+    private function readBool(mixed $raw): bool
+    {
+        if (is_bool($raw)) {
+            return $raw;
+        }
+
+        return is_string($raw) && in_array(strtolower($raw), ['true', '1'], true);
+    }
+}

src/Module/Commercial/Infrastructure/Controller/ClientExportController.php

@@ -0,0 +1,201 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Controller;
+
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Repository\ClientRepositoryInterface;
+use App\Shared\Domain\Contract\CategoryInterface;
+use App\Shared\Domain\Contract\SiteInterface;
+use App\Shared\Domain\Contract\SpreadsheetExporterInterface;
+use DateTimeImmutable;
+use Symfony\Bundle\SecurityBundle\Security;
+use Symfony\Component\DependencyInjection\Attribute\Autowire;
+use Symfony\Component\HttpFoundation\Request;
+use Symfony\Component\HttpFoundation\Response;
+use Symfony\Component\HttpKernel\Attribute\AsController;
+use Symfony\Component\Routing\Attribute\Route;
+use Symfony\Component\Security\Http\Attribute\IsGranted;
+
+/**
+ * Export XLSX du repertoire clients (M1, spec-back § 4.6).
+ *
+ * Controller Symfony custom (et non operation API Platform) car il produit un
+ * binaire de fichier, pas une representation Hydra. `priority: 1` est
+ * OBLIGATOIRE sur la route : sans cela API Platform capterait
+ * `/api/clients/export.xlsx` comme l'item `GET /api/clients/{id}.{_format}`
+ * (id="export", _format="xlsx") — cf. CLAUDE.md « controller custom sous /api ».
+ *
+ * Separation des responsabilites :
+ *  - le COMMENT (generation du fichier) est delegue au service Shared
+ *    {@see SpreadsheetExporterInterface} — generique, reutilisable, sans metier ;
+ *  - le QUOI vit ICI : selection des clients (memes filtres que
+ *    `GET /api/clients`, via {@see ClientRepositoryInterface::createListQueryBuilder()})
+ *    et mapping metier des colonnes.
+ *
+ * La colonne SIREN n'est ajoutee que si l'utilisateur a la permission
+ * `commercial.clients.accounting.view` (gating identique a la lecture).
+ */
+#[AsController]
+final class ClientExportController
+{
+    public function __construct(
+        #[Autowire(service: 'App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientRepository')]
+        private readonly ClientRepositoryInterface $repository,
+        private readonly SpreadsheetExporterInterface $exporter,
+        private readonly Security $security,
+    ) {}
+
+    #[Route('/api/clients/export.xlsx', name: 'commercial_clients_export_xlsx', methods: ['GET'], priority: 1)]
+    #[IsGranted('commercial.clients.view')]
+    public function __invoke(Request $request): Response
+    {
+        $includeArchived = $this->readBool($request->query->get('includeArchived'));
+        $search          = $request->query->getString('search') ?: null;
+        $categoryType    = $request->query->getString('categoryType') ?: null;
+
+        /** @var list<Client> $clients */
+        $clients = $this->repository
+            ->createListQueryBuilder($includeArchived, $search, $categoryType)
+            ->getQuery()
+            ->getResult()
+        ;
+
+        $withSiren = $this->security->isGranted('commercial.clients.accounting.view');
+
+        $binary = $this->exporter->export(
+            'Répertoire clients',
+            $this->buildHeaders($withSiren),
+            $this->buildRows($clients, $withSiren),
+        );
+
+        return $this->buildResponse($binary);
+    }
+
+    /**
+     * Colonnes dans l'ordre impose par la spec § 4.6. SIREN inseree avant la
+     * date de creation, uniquement si l'utilisateur a accounting.view.
+     *
+     * @return list<string>
+     */
+    private function buildHeaders(bool $withSiren): array
+    {
+        $headers = [
+            'Nom entreprise',
+            'Nom contact principal',
+            'Prénom',
+            'Téléphone principal',
+            'Téléphone secondaire',
+            'Email',
+            'Catégories',
+            'Sites',
+        ];
+
+        if ($withSiren) {
+            $headers[] = 'SIREN';
+        }
+
+        $headers[] = 'Date de création';
+
+        return $headers;
+    }
+
+    /**
+     * @param list<Client> $clients
+     *
+     * @return iterable<list<null|scalar>>
+     */
+    private function buildRows(array $clients, bool $withSiren): iterable
+    {
+        foreach ($clients as $client) {
+            $row = [
+                $client->getCompanyName(),
+                $client->getLastName(),
+                $client->getFirstName(),
+                $client->getPhonePrimary(),
+                $client->getPhoneSecondary(),
+                $client->getEmail(),
+                $this->formatCategories($client),
+                $this->formatSites($client),
+            ];
+
+            if ($withSiren) {
+                $row[] = $client->getSiren();
+            }
+
+            $row[] = $client->getCreatedAt()?->format('d/m/Y');
+
+            yield $row;
+        }
+    }
+
+    /**
+     * Libelles des categories du client, dedupliques, tries, joints par virgule.
+     */
+    private function formatCategories(Client $client): string
+    {
+        $names = [];
+        foreach ($client->getCategories() as $category) {
+            // @var CategoryInterface $category
+            $name = $category->getName();
+            if (null !== $name && '' !== $name) {
+                $names[$name] = true;
+            }
+        }
+
+        return $this->joinSorted($names);
+    }
+
+    /**
+     * Le Client ne porte pas de sites en propre : ils sont rattaches aux
+     * adresses (RG-1.10). La colonne « Sites » agrege donc l'union distincte des
+     * sites de toutes les adresses du client (decision validee 01/06).
+     */
+    private function formatSites(Client $client): string
+    {
+        $names = [];
+        foreach ($client->getAddresses() as $address) {
+            foreach ($address->getSites() as $site) {
+                // @var SiteInterface $site
+                $name = $site->getName();
+                if (null !== $name && '' !== $name) {
+                    $names[$name] = true;
+                }
+            }
+        }
+
+        return $this->joinSorted($names);
+    }
+
+    /**
+     * @param array<string, true> $names ensemble de libelles (cles)
+     */
+    private function joinSorted(array $names): string
+    {
+        $list = array_keys($names);
+        sort($list);
+
+        return implode(', ', $list);
+    }
+
+    private function buildResponse(string $binary): Response
+    {
+        $filename = sprintf('repertoire-clients-%s.xlsx', new DateTimeImmutable()->format('Ymd'));
+
+        $response = new Response($binary);
+        $response->headers->set('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+        $response->headers->set('Content-Disposition', sprintf('attachment; filename="%s"', $filename));
+
+        return $response;
+    }
+
+    /**
+     * Lit un flag booleen issu des query params. Accepte true / "true" / "1".
+     * Aligne sur ClientProvider pour un comportement identique a la liste.
+     */
+    private function readBool(mixed $raw): bool
+    {
+        return is_string($raw) && in_array(strtolower($raw), ['true', '1'], true);
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRepository.php

@@ -31,8 +31,11 @@ class DoctrineClientRepository extends ServiceEntityRepository implements Client
         $this->getEntityManager()->flush();
     }
 
-    public function createListQueryBuilder(bool $includeArchived = false): QueryBuilder
+    public function createListQueryBuilder(
-    {
+        bool $includeArchived = false,
+        ?string $search = null,
+        ?string $categoryType = null,
+    ): QueryBuilder {
         $qb = $this->createQueryBuilder('c')
             ->andWhere('c.deletedAt IS NULL')
             ->orderBy('c.companyName', 'ASC')
@@ -42,6 +45,54 @@ class DoctrineClientRepository extends ServiceEntityRepository implements Client
             $qb->andWhere('c.isArchived = false');
         }
 
+        $this->applySearch($qb, $search);
+        $this->applyCategoryType($qb, $categoryType);
+
         return $qb;
     }
+
+    /**
+     * Recherche fuzzy insensible a la casse sur companyName + lastName + email.
+     * Les metacaracteres LIKE (%, _, \) saisis sont echappes pour rester
+     * litteraux.
+     */
+    private function applySearch(QueryBuilder $qb, ?string $search): void
+    {
+        if (null === $search || '' === trim($search)) {
+            return;
+        }
+
+        $escaped = str_replace(['\\', '%', '_'], ['\\\\', '\%', '\_'], trim($search));
+        $pattern = '%'.mb_strtolower($escaped, 'UTF-8').'%';
+
+        $qb->andWhere(
+            'LOWER(c.companyName) LIKE :search '
+            .'OR LOWER(c.lastName) LIKE :search '
+            .'OR LOWER(c.email) LIKE :search',
+        )->setParameter('search', $pattern);
+    }
+
+    /**
+     * Restreint aux clients possedant au moins une categorie du type donne.
+     * Sous-requete IN (plutot qu'un JOIN sur la collection M2M) pour ne pas
+     * perturber le DISTINCT / ORDER BY de la requete principale.
+     */
+    private function applyCategoryType(QueryBuilder $qb, ?string $categoryType): void
+    {
+        if (null === $categoryType || '' === trim($categoryType)) {
+            return;
+        }
+
+        $sub = $this->getEntityManager()->createQueryBuilder()
+            ->select('c2.id')
+            ->from(Client::class, 'c2')
+            ->join('c2.categories', 'cat2')
+            ->join('cat2.categoryType', 'ct2')
+            ->where('ct2.code = :categoryType')
+        ;
+
+        $qb->andWhere($qb->expr()->in('c.id', $sub->getDQL()))
+            ->setParameter('categoryType', trim($categoryType))
+        ;
+    }
 }

src/Module/Core/Domain/Entity/User.php

@@ -22,6 +22,7 @@ use App\Module\Core\Infrastructure\Doctrine\DoctrineUserRepository;
 // C'est le pattern officiel Doctrine pour les bounded contexts DDD.
 use App\Shared\Domain\Attribute\Auditable;
 use App\Shared\Domain\Attribute\AuditIgnore;
+use App\Shared\Domain\Contract\BusinessRoleAwareInterface;
 use App\Shared\Domain\Contract\SiteInterface;
 use App\Shared\Domain\Exception\SiteNotAuthorizedException;
 use DateTimeImmutable;
@@ -75,7 +76,7 @@ use Symfony\Component\Serializer\Attribute\SerializedName;
 #[ORM\Entity(repositoryClass: DoctrineUserRepository::class)]
 #[ORM\Table(name: '`user`')]
 #[Auditable]
-class User implements UserInterface, PasswordAuthenticatedUserInterface
+class User implements UserInterface, PasswordAuthenticatedUserInterface, BusinessRoleAwareInterface
 {
     #[ORM\Id]
     #[ORM\GeneratedValue]
@@ -337,6 +338,23 @@ class User implements UserInterface, PasswordAuthenticatedUserInterface
         return $keys;
     }
 
+    /**
+     * Implemente BusinessRoleAwareInterface : vrai si l'un des roles RBAC
+     * rattaches porte le code donne. Permet aux modules tiers de detecter un
+     * role metier (ex: `commerciale` pour RG-1.04 du M1 Clients) sans importer
+     * cette classe. Comparaison stricte sur Role::code.
+     */
+    public function hasBusinessRole(string $roleCode): bool
+    {
+        foreach ($this->rbacRoles as $role) {
+            if ($role->getCode() === $roleCode) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+
     public function getPassword(): ?string
     {
         return $this->password;

src/Module/Core/Infrastructure/Console/SeedE2ECommand.php

@@ -186,6 +186,15 @@ final class SeedE2ECommand extends Command
                     'sites.bypass_scope',
                     'catalog.categories.view',
                     'catalog.categories.manage',
+                    // Commercial — Repertoire clients (M1). Mappe ici sur le
+                    // persona "tout" en attendant les vrais roles metier
+                    // (bureau/compta/commerciale/usine) seedes par ERP-74.
+                    // Miroir de frontend/tests/e2e/_fixtures/personas.ts.
+                    'commercial.clients.view',
+                    'commercial.clients.manage',
+                    'commercial.clients.accounting.view',
+                    'commercial.clients.accounting.manage',
+                    'commercial.clients.archive',
                 ],
             ],
             [

src/Shared/Domain/Contract/BusinessRoleAwareInterface.php

@@ -0,0 +1,27 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Shared\Domain\Contract;
+
+/**
+ * Expose, sans coupler a la classe concrete User (module Core), le moyen de
+ * savoir si un utilisateur porte un role METIER donne (par son code, cf.
+ * App\Shared\Domain\Security\BusinessRoles).
+ *
+ * Implementee par App\Module\Core\Domain\Entity\User. Permet a un module tiers
+ * (ex: Commercial — RG-1.04, completude Information pour le role Commerciale)
+ * de raisonner sur les roles metier via Security::getUser() sans importer User
+ * (regle ABSOLUE n°1 : pas d'import inter-modules).
+ *
+ * Distinct de UserInterface::getRoles() (roles SYSTEME Symfony ROLE_*, derives
+ * de is_admin) : ici on parle des roles RBAC metier rattaches a l'utilisateur.
+ */
+interface BusinessRoleAwareInterface
+{
+    /**
+     * Vrai si l'utilisateur porte le role RBAC metier identifie par $roleCode
+     * (compare au champ Role::code).
+     */
+    public function hasBusinessRole(string $roleCode): bool;
+}

src/Shared/Domain/Contract/CategoryInterface.php

@@ -19,4 +19,14 @@ interface CategoryInterface
     public function getId(): ?int;
 
     public function getName(): ?string;
+
+    /**
+     * Code du type de categorie rattache (CategoryType::code), ou null si la
+     * categorie n'a pas de type. Expose pour permettre a un module tiers de
+     * raisonner sur le type metier (ex: M1 Commercial — RG-1.03 : un distributor
+     * doit referencer un client categorise DISTRIBUTEUR ; RG-1.29 : categorie
+     * d'adresse limitee a SECTEUR/AUTRE) sans importer la classe concrete
+     * Category (regle ABSOLUE n°1).
+     */
+    public function getCategoryTypeCode(): ?string;
 }

src/Shared/Domain/Contract/SpreadsheetExporterInterface.php

@@ -0,0 +1,31 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Shared\Domain\Contract;
+
+/**
+ * Contrat d'export d'une feuille de calcul tabulaire vers un binaire XLSX.
+ *
+ * Service GENERIQUE et reutilisable : il ne connait aucune entite metier. Le
+ * module appelant decide QUOI exporter (en-tetes + lignes deja mappees) ; cette
+ * interface decrit seulement COMMENT produire le fichier. Aucun module n'est
+ * couple a une implementation concrete : on depend de ce contrat (dans Shared),
+ * jamais l'inverse (regle ABSOLUE n°1).
+ *
+ * Implementee par App\Shared\Infrastructure\Export\PhpSpreadsheetExporter (on
+ * ne la reference pas via @see pour ne pas creer un import Domain -> Infra).
+ */
+interface SpreadsheetExporterInterface
+{
+    /**
+     * Genere un classeur XLSX a une feuille et retourne son contenu binaire.
+     *
+     * @param string                      $sheetTitle titre de l'onglet (assaini / tronque par l'implementation si besoin)
+     * @param list<string>                $headers    libelles de la ligne d'en-tete (ligne 1)
+     * @param iterable<list<null|scalar>> $rows       lignes de donnees ; chaque ligne est une liste de cellules alignee sur $headers
+     *
+     * @return string contenu binaire du fichier XLSX
+     */
+    public function export(string $sheetTitle, array $headers, iterable $rows): string;
+}

src/Shared/Domain/Security/BusinessRoles.php

@@ -0,0 +1,42 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Shared\Domain\Security;
+
+/**
+ * Codes des roles METIER MALIO partages entre modules.
+ *
+ * Distincts des roles SYSTEME (cf. App\Module\Core\Domain\Security\SystemRoles :
+ * `admin` / `user`). Un role metier porte une intention fonctionnelle (poste de
+ * travail) et conditionne certaines regles de gestion au-dela des permissions
+ * RBAC pures — ex : RG-1.04 du M1 Clients rend l'onglet Information obligatoire
+ * pour le seul role Commerciale, alors que Commerciale et Bureau partagent les
+ * memes permissions (commercial.clients.view + manage, cf. spec-back M1 § 5.2).
+ *
+ * Ces constantes vivent dans Shared (et non dans un module) pour que :
+ *  - le seed des roles cote Core (ERP-74) reference le meme code sans importer
+ *    une constante du module Commercial (regle ABSOLUE n°1 : pas d'import
+ *    inter-modules) ;
+ *  - le ClientProcessor (module Commercial) detecte le role Commerciale via ce
+ *    meme code, sans dependre de Core.
+ *
+ * Coordination stack M1 :
+ *  - ERP-74 seede le role `commerciale` avec ce code exact.
+ *  - ERP-59 / ERP-60 (declaration RBAC + tests personas) le reutilisent.
+ *  - ERP-55 (ici) ne fait que le REFERENCER : tant qu'aucun user ne porte le
+ *    role `commerciale`, la validation de completude Information reste dormante.
+ */
+final class BusinessRoles
+{
+    /**
+     * Role metier « Commerciale » — code de Role RBAC (champ Role::code,
+     * snake_case impose par la regex Role). Conditionne RG-1.04.
+     */
+    public const string COMMERCIALE = 'commerciale';
+
+    private function __construct()
+    {
+        // Classe de constantes : non instanciable.
+    }
+}

src/Shared/Infrastructure/Export/PhpSpreadsheetExporter.php

@@ -0,0 +1,85 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Shared\Infrastructure\Export;
+
+use App\Shared\Domain\Contract\SpreadsheetExporterInterface;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use RuntimeException;
+
+/**
+ * Implementation XLSX du contrat d'export via la librairie PhpSpreadsheet.
+ *
+ * Strictement technique : ecrit la ligne d'en-tete puis les lignes de donnees
+ * dans l'unique feuille du classeur, et retourne le binaire. Aucune logique
+ * metier, aucune reference a une entite d'un module — le mapping des colonnes
+ * est de la responsabilite de l'appelant.
+ */
+final class PhpSpreadsheetExporter implements SpreadsheetExporterInterface
+{
+    // Excel limite le titre d'un onglet a 31 caracteres et interdit certains
+    // caracteres ; on assainit pour ne jamais faire echouer setTitle().
+    private const int MAX_SHEET_TITLE_LENGTH = 31;
+    private const string INVALID_TITLE_CHARS = '*:/\?[]';
+
+    public function export(string $sheetTitle, array $headers, iterable $rows): string
+    {
+        $spreadsheet = new Spreadsheet();
+        $sheet       = $spreadsheet->getActiveSheet();
+        $sheet->setTitle($this->sanitizeSheetTitle($sheetTitle));
+
+        // Ligne 1 : en-tete.
+        $sheet->fromArray($headers, null, 'A1');
+
+        // Lignes 2..n : donnees. Iteration manuelle pour supporter un iterable
+        // paresseux (generator) sans tout materialiser en memoire.
+        $rowNumber = 2;
+        foreach ($rows as $row) {
+            $sheet->fromArray($row, null, 'A'.$rowNumber);
+            ++$rowNumber;
+        }
+
+        return $this->toBinary($spreadsheet);
+    }
+
+    private function toBinary(Spreadsheet $spreadsheet): string
+    {
+        $writer = new Xlsx($spreadsheet);
+
+        // Le writer ecrit vers un chemin de fichier : on passe par un fichier
+        // temporaire puis on lit son contenu binaire.
+        $tmpFile = tempnam(sys_get_temp_dir(), 'xlsx_export_');
+        if (false === $tmpFile) {
+            throw new RuntimeException('Impossible de creer un fichier temporaire pour l\'export XLSX.');
+        }
+
+        try {
+            $writer->save($tmpFile);
+            $binary = file_get_contents($tmpFile);
+            if (false === $binary) {
+                throw new RuntimeException('Lecture du fichier XLSX temporaire impossible.');
+            }
+
+            return $binary;
+        } finally {
+            // Libere les references internes de PhpSpreadsheet puis supprime le
+            // fichier temporaire, meme en cas d'exception.
+            $spreadsheet->disconnectWorksheets();
+            @unlink($tmpFile);
+        }
+    }
+
+    /**
+     * Retire les caracteres interdits et tronque a 31 caracteres ; renvoie un
+     * titre par defaut si la chaine resultante est vide.
+     */
+    private function sanitizeSheetTitle(string $title): string
+    {
+        $clean = str_replace(str_split(self::INVALID_TITLE_CHARS), '', $title);
+        $clean = mb_substr($clean, 0, self::MAX_SHEET_TITLE_LENGTH);
+
+        return '' === $clean ? 'Export' : $clean;
+    }
+}

tests/Module/Commercial/Api/AbstractCommercialApiTestCase.php

@@ -0,0 +1,130 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Api;
+
+use ApiPlatform\Symfony\Bundle\Test\Client;
+use App\Module\Catalog\Domain\Entity\Category;
+use App\Module\Catalog\Domain\Entity\CategoryType;
+use App\Module\Commercial\Domain\Entity\Client as ClientEntity;
+use App\Module\Core\Domain\Entity\Role;
+use App\Module\Core\Domain\Entity\User;
+use App\Tests\Module\Core\Api\AbstractApiTestCase;
+use DateTimeImmutable;
+
+/**
+ * Base des tests fonctionnels du module Commercial (M1 — repertoire clients).
+ *
+ * Etend la base Core : ajoute des factories pour seeder vite des categories
+ * typees (DISTRIBUTEUR / COURTIER / SECTEUR) et des clients, plus un helper
+ * d'authentification admin.
+ *
+ * Cleanup : tearDown purge clients, categories `test_cli_cat_*` et users/roles
+ * `test_*`. Les category_types business sont fetch-or-create (idempotents) et
+ * laisses en place (pas de DELETE pour ne pas entrer en conflit avec d'autres
+ * suites). Pas de DAMA en local -> purge manuelle obligatoire.
+ *
+ * @internal
+ */
+abstract class AbstractCommercialApiTestCase extends AbstractApiTestCase
+{
+    protected const string TEST_CATEGORY_PREFIX = 'test_cli_cat_';
+
+    protected function tearDown(): void
+    {
+        $this->cleanupCommercialTestData();
+        parent::tearDown();
+    }
+
+    protected function createAdminClient(): Client
+    {
+        return $this->authenticatedClient('admin', 'admin');
+    }
+
+    /**
+     * Recupere (ou cree) un CategoryType par son code metier. Idempotent : la
+     * contrainte d'unicite sur category_type.code interdit les doublons.
+     */
+    protected function createCategoryType(string $code): CategoryType
+    {
+        $em       = $this->getEm();
+        $existing = $em->getRepository(CategoryType::class)->findOneBy(['code' => $code]);
+        if (null !== $existing) {
+            return $existing;
+        }
+
+        $type = new CategoryType();
+        $type->setCode($code);
+        $type->setLabel(ucfirst(strtolower($code)));
+        $em->persist($type);
+        $em->flush();
+
+        return $type;
+    }
+
+    /**
+     * Cree une Category de test rattachee a un type metier donne (code).
+     */
+    protected function createCategory(string $typeCode = 'SECTEUR'): Category
+    {
+        $em       = $this->getEm();
+        $suffix   = substr(bin2hex(random_bytes(4)), 0, 8);
+        $category = new Category();
+        $category->setName(self::TEST_CATEGORY_PREFIX.$suffix);
+        $category->setCategoryType($this->createCategoryType($typeCode));
+        $em->persist($category);
+        $em->flush();
+
+        return $category;
+    }
+
+    /**
+     * Seede directement un Client en base (sans passer par l'API), pour les
+     * tests de liste / archivage. Le client porte une categorie SECTEUR.
+     */
+    protected function seedClient(string $companyName, bool $isArchived = false, string $categoryTypeCode = 'SECTEUR'): ClientEntity
+    {
+        $em     = $this->getEm();
+        $client = new ClientEntity();
+        // Stocke en MAJUSCULES pour refleter l'etat normalise (RG-1.18) qu'aurait
+        // produit le ClientProcessor via l'API.
+        $client->setCompanyName(mb_strtoupper($companyName, 'UTF-8'));
+        $client->setLastName('Seed');
+        $client->setPhonePrimary('0102030405');
+        $client->setEmail(strtolower(str_replace(' ', '', $companyName)).'@seed.test');
+        $client->addCategory($this->createCategory($categoryTypeCode));
+        $client->setIsArchived($isArchived);
+        if ($isArchived) {
+            $client->setArchivedAt(new DateTimeImmutable());
+        }
+        $em->persist($client);
+        $em->flush();
+
+        return $client;
+    }
+
+    private function cleanupCommercialTestData(): void
+    {
+        $em = $this->getEm();
+
+        // Clients d'abord (la jointure client_category est purgee par
+        // ON DELETE CASCADE ; les auto-references distributor/broker sont
+        // ON DELETE SET NULL).
+        $em->createQuery('DELETE FROM '.ClientEntity::class)->execute();
+
+        // Categories de test ensuite (FK client_category deja purgee).
+        $em->createQuery(
+            'DELETE FROM '.Category::class.' c WHERE c.name LIKE :prefix',
+        )->setParameter('prefix', self::TEST_CATEGORY_PREFIX.'%')->execute();
+
+        // Users / roles jetables.
+        $em->createQuery(
+            'DELETE FROM '.User::class.' u WHERE u.username LIKE :prefix',
+        )->setParameter('prefix', 'test_%')->execute();
+
+        $em->createQuery(
+            'DELETE FROM '.Role::class.' r WHERE r.code LIKE :prefix',
+        )->setParameter('prefix', 'test_%')->execute();
+    }
+}

tests/Module/Commercial/Api/ClientApiTest.php

@@ -0,0 +1,285 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Api;
+
+/**
+ * Tests fonctionnels de l'API /api/clients (M1) — branche ERP-55.
+ *
+ * Authentifies en ADMIN (bypass RBAC via isAdmin) : on valide ici les regles
+ * METIER (normalisation, unicite, distributor/broker, archivage, liste). Le
+ * gating par permission (accounting.manage / archive / RG-1.28 strict, RG-1.04
+ * Commerciale) est couvert par les tests unitaires du ClientProcessor : il
+ * exige des users non-admin portant des permissions `commercial.clients.*` qui
+ * ne sont declarees qu'en ERP-59 (tests RBAC complets en ERP-60).
+ *
+ * @internal
+ */
+final class ClientApiTest extends AbstractCommercialApiTestCase
+{
+    private const string LD = 'application/ld+json';
+
+    public function testPostNormalizesTextFields(): void
+    {
+        $client = $this->createAdminClient();
+        $cat    = $this->createCategory('SECTEUR');
+
+        $response = $client->request('POST', '/api/clients', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'companyName'  => 'acme sas',
+                'firstName'    => 'JEAN',
+                'lastName'     => 'dupont',
+                'phonePrimary' => '06.12.34.56.78',
+                'email'        => 'Jean.DUPONT@ACME.FR',
+                'categories'   => ['/api/categories/'.$cat->getId()],
+            ],
+        ]);
+
+        self::assertResponseStatusCodeSame(201);
+        $data = $response->toArray();
+        // RG-1.18 / 1.19 / 1.20 / 1.21
+        self::assertSame('ACME SAS', $data['companyName']);
+        self::assertSame('Jean', $data['firstName']);
+        self::assertSame('Dupont', $data['lastName']);
+        self::assertSame('0612345678', $data['phonePrimary']);
+        self::assertSame('jean.dupont@acme.fr', $data['email']);
+        self::assertFalse($data['isArchived']);
+    }
+
+    public function testPostDuplicateCompanyNameReturns409(): void
+    {
+        $client = $this->createAdminClient();
+        $cat    = $this->createCategory('SECTEUR');
+        $iri    = '/api/categories/'.$cat->getId();
+
+        $payload = [
+            'companyName'  => 'Doublon SARL',
+            'firstName'    => 'A',
+            'phonePrimary' => '0102030405',
+            'email'        => 'dup@test.fr',
+            'categories'   => [$iri],
+        ];
+
+        $client->request('POST', '/api/clients', ['headers' => ['Content-Type' => self::LD], 'json' => $payload]);
+        self::assertResponseStatusCodeSame(201);
+
+        // Meme nom (insensible a la casse via l'index LOWER) -> 409 (RG-1.16).
+        $payload['email'] = 'dup2@test.fr';
+        $client->request('POST', '/api/clients', ['headers' => ['Content-Type' => self::LD], 'json' => $payload]);
+        self::assertResponseStatusCodeSame(409);
+    }
+
+    public function testPostWithoutFirstOrLastNameReturns422(): void
+    {
+        $client = $this->createAdminClient();
+        $cat    = $this->createCategory('SECTEUR');
+
+        $client->request('POST', '/api/clients', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'companyName'  => 'No Contact Name',
+                'phonePrimary' => '0102030405',
+                'email'        => 'nc@test.fr',
+                'categories'   => ['/api/categories/'.$cat->getId()],
+            ],
+        ]);
+
+        // RG-1.01
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testPostWithoutCategoryReturns422(): void
+    {
+        $client = $this->createAdminClient();
+
+        $client->request('POST', '/api/clients', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'companyName'  => 'No Category',
+                'firstName'    => 'A',
+                'phonePrimary' => '0102030405',
+                'email'        => 'nocat@test.fr',
+                'categories'   => [],
+            ],
+        ]);
+
+        // Assert\Count(min: 1)
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testPostWithDistributorAndBrokerReturns422(): void
+    {
+        $client      = $this->createAdminClient();
+        $cat         = $this->createCategory('SECTEUR');
+        $distributor = $this->seedClient('Distrib Mutex', false, 'DISTRIBUTEUR');
+
+        $client->request('POST', '/api/clients', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'companyName'  => 'Mutex Client',
+                'firstName'    => 'A',
+                'phonePrimary' => '0102030405',
+                'email'        => 'mutex@test.fr',
+                'categories'   => ['/api/categories/'.$cat->getId()],
+                'distributor'  => '/api/clients/'.$distributor->getId(),
+                'broker'       => '/api/clients/'.$distributor->getId(),
+            ],
+        ]);
+
+        // RG-1.03 (exclusivite)
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testPostDistributorReferencingNonDistributorReturns422(): void
+    {
+        $client    = $this->createAdminClient();
+        $cat       = $this->createCategory('SECTEUR');
+        $notDistro = $this->seedClient('Pas Un Distrib', false, 'SECTEUR');
+
+        $client->request('POST', '/api/clients', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'companyName'  => 'Bad Distrib Ref',
+                'firstName'    => 'A',
+                'phonePrimary' => '0102030405',
+                'email'        => 'baddistrib@test.fr',
+                'categories'   => ['/api/categories/'.$cat->getId()],
+                'distributor'  => '/api/clients/'.$notDistro->getId(),
+            ],
+        ]);
+
+        // RG-1.03 (le distributor doit etre categorise DISTRIBUTEUR)
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testPostValidDistributorReturns201(): void
+    {
+        $client      = $this->createAdminClient();
+        $cat         = $this->createCategory('SECTEUR');
+        $distributor = $this->seedClient('Vrai Distrib', false, 'DISTRIBUTEUR');
+
+        $client->request('POST', '/api/clients', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'companyName'  => 'Client Avec Distrib',
+                'firstName'    => 'A',
+                'phonePrimary' => '0102030405',
+                'email'        => 'okdistrib@test.fr',
+                'categories'   => ['/api/categories/'.$cat->getId()],
+                'distributor'  => '/api/clients/'.$distributor->getId(),
+            ],
+        ]);
+
+        self::assertResponseStatusCodeSame(201);
+    }
+
+    public function testListSortedByCompanyNameAscAndExcludesArchived(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Zebra Co');
+        $this->seedClient('Alpha Co');
+        $this->seedClient('Archivé Co', true);
+
+        $names = $client->request('GET', '/api/clients?pagination=false', [
+            'headers' => ['Accept' => self::LD],
+        ])->toArray()['member'];
+        $companyNames = array_map(static fn (array $c): string => $c['companyName'], $names);
+
+        // RG-1.24 : l'archive est exclue par defaut.
+        self::assertNotContains('ARCHIVÉ CO', $companyNames);
+        // RG-1.26 : tri companyName ASC (Alpha avant Zebra).
+        $alpha = array_search('ALPHA CO', $companyNames, true);
+        $zebra = array_search('ZEBRA CO', $companyNames, true);
+        self::assertNotFalse($alpha);
+        self::assertNotFalse($zebra);
+        self::assertLessThan($zebra, $alpha);
+    }
+
+    public function testListIncludeArchivedReturnsArchived(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Hidden Archived', true);
+
+        $members = $client->request('GET', '/api/clients?includeArchived=true&pagination=false', [
+            'headers' => ['Accept' => self::LD],
+        ])->toArray()['member'];
+        $names = array_map(static fn (array $c): string => $c['companyName'], $members);
+
+        // RG-1.25
+        self::assertContains('HIDDEN ARCHIVED', $names);
+    }
+
+    public function testCollectionIsPaginated(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Paginated One');
+
+        // Collection Hydra avec total (la cle `view` n'apparait qu'a partir de
+        // 2 pages cote API Platform 4, donc non assertable sur page unique).
+        $page1 = $client->request('GET', '/api/clients', ['headers' => ['Accept' => self::LD]])->toArray();
+        self::assertArrayHasKey('totalItems', $page1);
+        self::assertNotEmpty($page1['member']);
+
+        // Preuve que la pagination serveur est bien engagee : la page 2 d'un jeu
+        // tenant sur une page est vide (un provider non pagine ignorerait `page`
+        // et renverrait quand meme les items).
+        $page2 = $client->request('GET', '/api/clients?page=2', ['headers' => ['Accept' => self::LD]])->toArray();
+        self::assertSame([], $page2['member']);
+    }
+
+    public function testPatchArchiveSetsArchivedAtThenRestore(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('To Archive');
+        $iri    = '/api/clients/'.$seed->getId();
+
+        // Archive (RG-1.22) : admin a la permission archive via bypass isAdmin.
+        $archived = $client->request('PATCH', $iri, [
+            'headers' => ['Content-Type' => 'application/merge-patch+json'],
+            'json'    => ['isArchived' => true],
+        ])->toArray();
+        self::assertResponseStatusCodeSame(200);
+        self::assertTrue($archived['isArchived']);
+        self::assertNotNull($archived['archivedAt']);
+
+        // Restauration (RG-1.23) : archivedAt repasse a null.
+        $restored = $client->request('PATCH', $iri, [
+            'headers' => ['Content-Type' => 'application/merge-patch+json'],
+            'json'    => ['isArchived' => false],
+        ])->toArray();
+        self::assertResponseStatusCodeSame(200);
+        self::assertFalse($restored['isArchived']);
+        self::assertNull($restored['archivedAt']);
+    }
+
+    public function testPatchArchiveWithOtherFieldReturns422(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Archive Plus Field');
+
+        $client->request('PATCH', '/api/clients/'.$seed->getId(), [
+            'headers' => ['Content-Type' => 'application/merge-patch+json'],
+            'json'    => ['isArchived' => true, 'companyName' => 'Renamed'],
+        ]);
+
+        // RG-1.22 : une requete d'archivage ne modifie aucun autre champ.
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testGetDetailEmbedsSubCollections(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Detail Embed');
+
+        $data = $client->request('GET', '/api/clients/'.$seed->getId(), [
+            'headers' => ['Accept' => self::LD],
+        ])->toArray();
+
+        // § 4.2 : le detail embarque contacts / adresses / ribs.
+        self::assertArrayHasKey('contacts', $data);
+        self::assertArrayHasKey('addresses', $data);
+        self::assertArrayHasKey('ribs', $data);
+    }
+}

tests/Module/Commercial/Api/ClientExportControllerTest.php

@@ -0,0 +1,185 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Api;
+
+use PhpOffice\PhpSpreadsheet\IOFactory;
+
+/**
+ * Tests fonctionnels de l'export XLSX du repertoire clients (M1, § 4.6).
+ *
+ * Couvre : reponse 200 (Content-Type + Content-Disposition), exclusion des
+ * archives par defaut, respect des filtres ?search / ?categoryType, gating de
+ * la colonne SIREN selon commercial.clients.accounting.view, 403 sans
+ * commercial.clients.view, 401 anonyme.
+ *
+ * @internal
+ */
+final class ClientExportControllerTest extends AbstractCommercialApiTestCase
+{
+    private const string XLSX_MIME  = 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet';
+    private const string EXPORT_URL = '/api/clients/export.xlsx';
+
+    public function testExportReturnsXlsxResponseWithAttachmentFilename(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Export Alpha');
+
+        $response = $client->request('GET', self::EXPORT_URL);
+
+        self::assertResponseIsSuccessful();
+        $headers = $response->getHeaders(false);
+        self::assertStringContainsString(self::XLSX_MIME, $headers['content-type'][0] ?? '');
+
+        $disposition = $headers['content-disposition'][0] ?? '';
+        self::assertStringContainsString('attachment; filename="repertoire-clients-', $disposition);
+        self::assertMatchesRegularExpression(
+            '/filename="repertoire-clients-\d{8}\.xlsx"/',
+            $disposition,
+        );
+
+        // Le binaire est un XLSX relisible dont la 1re ligne porte les en-tetes.
+        $grid    = $this->gridFromResponse($response->getContent());
+        $headers = $grid[0];
+        self::assertSame('Nom entreprise', $headers[0]);
+        self::assertContains('Catégories', $headers);
+        self::assertContains('Sites', $headers);
+        self::assertContains('Date de création', $headers);
+    }
+
+    public function testExportExcludesArchivedByDefault(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Active One');
+        $this->seedClient('Archived One', true);
+
+        $names = $this->companyNames($client->request('GET', self::EXPORT_URL)->getContent());
+
+        self::assertContains('ACTIVE ONE', $names);
+        self::assertNotContains('ARCHIVED ONE', $names);
+    }
+
+    public function testExportRespectsSearchFilter(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Searchable Alpha');
+        $this->seedClient('Other Beta');
+
+        $names = $this->companyNames(
+            $client->request('GET', self::EXPORT_URL.'?search=alpha')->getContent(),
+        );
+
+        self::assertContains('SEARCHABLE ALPHA', $names);
+        self::assertNotContains('OTHER BETA', $names);
+    }
+
+    public function testExportRespectsCategoryTypeFilter(): void
+    {
+        $client = $this->createAdminClient();
+        $this->seedClient('Distrib Co', false, 'DISTRIBUTEUR');
+        $this->seedClient('Secteur Co', false, 'SECTEUR');
+
+        $names = $this->companyNames(
+            $client->request('GET', self::EXPORT_URL.'?categoryType=DISTRIBUTEUR')->getContent(),
+        );
+
+        self::assertContains('DISTRIB CO', $names);
+        self::assertNotContains('SECTEUR CO', $names);
+    }
+
+    public function testSirenColumnPresentWithAccountingView(): void
+    {
+        // L'admin bypass le RBAC : il a donc accounting.view -> colonne SIREN.
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Siren Co');
+        $em     = $this->getEm();
+        $seed->setSiren('123456789');
+        $em->flush();
+
+        $grid = $this->gridFromResponse($client->request('GET', self::EXPORT_URL)->getContent());
+
+        self::assertContains('SIREN', $grid[0]);
+        self::assertStringContainsString('123456789', $this->flatten($grid));
+    }
+
+    public function testSirenColumnAbsentWithoutAccountingView(): void
+    {
+        // Seed via admin, puis relecture par un user qui n'a QUE clients.view.
+        $admin = $this->createAdminClient();
+        $seed  = $this->seedClient('No Siren Co');
+        $em    = $this->getEm();
+        $seed->setSiren('987654321');
+        $em->flush();
+
+        $creds  = $this->createUserWithPermission('commercial.clients.view');
+        $viewer = $this->authenticatedClient($creds['username'], $creds['password']);
+
+        $grid = $this->gridFromResponse($viewer->request('GET', self::EXPORT_URL)->getContent());
+
+        self::assertNotContains('SIREN', $grid[0]);
+        self::assertStringNotContainsString('987654321', $this->flatten($grid));
+    }
+
+    public function testForbiddenWithoutClientsViewPermission(): void
+    {
+        $creds  = $this->createUserWithPermission('core.users.view');
+        $client = $this->authenticatedClient($creds['username'], $creds['password']);
+
+        $client->request('GET', self::EXPORT_URL);
+
+        self::assertResponseStatusCodeSame(403);
+    }
+
+    public function testUnauthorizedWhenAnonymous(): void
+    {
+        $client = self::createClient();
+        $client->request('GET', self::EXPORT_URL);
+
+        self::assertResponseStatusCodeSame(401);
+    }
+
+    /**
+     * Relit le binaire XLSX d'une reponse et renvoie la grille de cellules.
+     *
+     * @return array<int, array<int, mixed>>
+     */
+    private function gridFromResponse(string $binary): array
+    {
+        $tmp = tempnam(sys_get_temp_dir(), 'xlsx_export_test_');
+        self::assertIsString($tmp);
+        file_put_contents($tmp, $binary);
+
+        try {
+            return IOFactory::load($tmp)->getActiveSheet()->toArray();
+        } finally {
+            @unlink($tmp);
+        }
+    }
+
+    /**
+     * Extrait la colonne « Nom entreprise » (1re colonne) des lignes de donnees.
+     *
+     * @return list<string>
+     */
+    private function companyNames(string $binary): array
+    {
+        $grid = $this->gridFromResponse($binary);
+        $rows = array_slice($grid, 1); // saute l'en-tete
+
+        return array_values(array_map(static fn (array $row): string => (string) ($row[0] ?? ''), $rows));
+    }
+
+    /**
+     * Aplatit toute la grille en une chaine, pour les assertions de presence.
+     *
+     * @param array<int, array<int, mixed>> $grid
+     */
+    private function flatten(array $grid): string
+    {
+        return implode('|', array_map(
+            static fn (array $row): string => implode('|', array_map(static fn ($cell): string => (string) $cell, $row)),
+            $grid,
+        ));
+    }
+}

tests/Module/Commercial/Api/ClientSubResourceApiTest.php

@@ -0,0 +1,320 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Api;
+
+use App\Module\Commercial\Domain\Entity\Client as ClientEntity;
+use App\Module\Commercial\Domain\Entity\ClientContact;
+use App\Module\Commercial\Domain\Entity\ClientRib;
+use App\Module\Commercial\Domain\Entity\PaymentType;
+use App\Module\Sites\Domain\Entity\Site;
+
+/**
+ * Tests fonctionnels des sous-ressources Contacts / Adresses / RIB (ERP-57,
+ * spec § 4.5). Couvrent : CRUD via admin, normalisation serveur
+ * (RG-1.19/1.20/1.21), validations (Assert\Count sites RG-1.10, Assert\Iban/Bic),
+ * regles metier RG-1.13 (DELETE dernier RIB sous LCR -> 409) et RG-1.14 (DELETE
+ * dernier contact -> 409), plus le gating comptable (POST/PATCH/DELETE de
+ * client_ribs sans accounting.manage -> 403).
+ *
+ * @internal
+ */
+final class ClientSubResourceApiTest extends AbstractCommercialApiTestCase
+{
+    private const string LD         = 'application/ld+json';
+    private const string MERGE      = 'application/merge-patch+json';
+    private const string VALID_IBAN = 'FR1420041010050500013M02606';
+    private const string VALID_BIC  = 'BNPAFRPPXXX';
+
+    // === Contacts ===
+
+    public function testPostContactNormalizesFields(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Contact Host');
+
+        $data = $client->request('POST', '/api/clients/'.$seed->getId().'/contacts', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'firstName'    => 'JEAN',
+                'lastName'     => 'dupont',
+                'phonePrimary' => '06.12.34.56.78',
+                'email'        => 'Jean.DUPONT@ACME.FR',
+            ],
+        ])->toArray();
+
+        self::assertResponseStatusCodeSame(201);
+        // RG-1.19 / 1.20 / 1.21
+        self::assertSame('Jean', $data['firstName']);
+        self::assertSame('Dupont', $data['lastName']);
+        self::assertSame('0612345678', $data['phonePrimary']);
+        self::assertSame('jean.dupont@acme.fr', $data['email']);
+    }
+
+    public function testPostContactWithoutNameReturns422(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Contact No Name');
+
+        $client->request('POST', '/api/clients/'.$seed->getId().'/contacts', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => ['jobTitle' => 'Directeur'],
+        ]);
+
+        // RG-1.05
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testPatchContactNormalizes(): void
+    {
+        $client  = $this->createAdminClient();
+        $seed    = $this->seedClient('Contact Patch');
+        $contact = $this->seedContact($seed, 'Paul');
+
+        $data = $client->request('PATCH', '/api/client_contacts/'.$contact->getId(), [
+            'headers' => ['Content-Type' => self::MERGE],
+            'json'    => ['lastName' => 'martin'],
+        ])->toArray();
+
+        self::assertResponseStatusCodeSame(200);
+        self::assertSame('Martin', $data['lastName']);
+    }
+
+    public function testDeleteContactWhenSeveralReturns204(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Contact Multi');
+        $this->seedContact($seed, 'Premier');
+        $second = $this->seedContact($seed, 'Second');
+
+        $client->request('DELETE', '/api/client_contacts/'.$second->getId());
+
+        self::assertResponseStatusCodeSame(204);
+    }
+
+    public function testDeleteLastContactReturns409(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Contact Solo');
+        $only   = $this->seedContact($seed, 'Unique');
+
+        $client->request('DELETE', '/api/client_contacts/'.$only->getId());
+
+        // RG-1.14
+        self::assertResponseStatusCodeSame(409);
+    }
+
+    // === Adresses ===
+
+    public function testPostAddressNormalizesBillingEmail(): void
+    {
+        $this->skipIfSitesModuleDisabled();
+        $client  = $this->createAdminClient();
+        $seed    = $this->seedClient('Address Host');
+        $siteIri = $this->firstSiteIri();
+
+        $data = $client->request('POST', '/api/clients/'.$seed->getId().'/addresses', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'isBilling'    => true,
+                'billingEmail' => 'Facturation@ACME.FR',
+                'postalCode'   => '86100',
+                'city'         => 'Châtellerault',
+                'street'       => '1 rue du Test',
+                'sites'        => [$siteIri],
+            ],
+        ])->toArray();
+
+        self::assertResponseStatusCodeSame(201);
+        // RG-1.21
+        self::assertSame('facturation@acme.fr', $data['billingEmail']);
+    }
+
+    public function testPostAddressWithoutSiteReturns422(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Address No Site');
+
+        $client->request('POST', '/api/clients/'.$seed->getId().'/addresses', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'postalCode' => '86100',
+                'city'       => 'Châtellerault',
+                'street'     => '1 rue du Test',
+                'sites'      => [],
+            ],
+        ]);
+
+        // RG-1.10 (Assert\Count min 1)
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testPostAddressWithInvalidPostalCodeReturns422(): void
+    {
+        $this->skipIfSitesModuleDisabled();
+        $client  = $this->createAdminClient();
+        $seed    = $this->seedClient('Address Bad CP');
+        $siteIri = $this->firstSiteIri();
+
+        $client->request('POST', '/api/clients/'.$seed->getId().'/addresses', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'postalCode' => '123',
+                'city'       => 'Châtellerault',
+                'street'     => '1 rue du Test',
+                'sites'      => [$siteIri],
+            ],
+        ]);
+
+        // RG-1.09 (Assert\Regex ^[0-9]{4,5}$)
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    // === RIBs ===
+
+    public function testPostRibByAdminReturns201(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Rib Host');
+
+        $data = $client->request('POST', '/api/clients/'.$seed->getId().'/ribs', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'label' => 'Compte principal',
+                'bic'   => self::VALID_BIC,
+                'iban'  => self::VALID_IBAN,
+            ],
+        ])->toArray();
+
+        self::assertResponseStatusCodeSame(201);
+        self::assertSame('Compte principal', $data['label']);
+    }
+
+    public function testPostRibWithInvalidIbanReturns422(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Rib Bad Iban');
+
+        $client->request('POST', '/api/clients/'.$seed->getId().'/ribs', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => [
+                'label' => 'Compte invalide',
+                'bic'   => self::VALID_BIC,
+                'iban'  => 'INVALID-IBAN',
+            ],
+        ]);
+
+        // Assert\Iban
+        self::assertResponseStatusCodeSame(422);
+    }
+
+    public function testDeleteRibNonLcrReturns204(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Rib Non LCR');
+        $rib    = $this->seedRib($seed);
+
+        $client->request('DELETE', '/api/client_ribs/'.$rib->getId());
+
+        self::assertResponseStatusCodeSame(204);
+    }
+
+    public function testDeleteLastRibUnderLcrReturns409(): void
+    {
+        $client = $this->createAdminClient();
+        $seed   = $this->seedClient('Rib LCR Solo');
+        $this->setPaymentType($seed, 'LCR');
+        $rib = $this->seedRib($seed);
+
+        $client->request('DELETE', '/api/client_ribs/'.$rib->getId());
+
+        // RG-1.13
+        self::assertResponseStatusCodeSame(409);
+    }
+
+    public function testRibWriteWithoutAccountingManageReturns403(): void
+    {
+        // Un utilisateur portant seulement commercial.clients.manage (sans
+        // accounting.manage) ne peut ni creer, ni modifier, ni supprimer un RIB.
+        $seed        = $this->seedClient('Rib Forbidden');
+        $rib         = $this->seedRib($seed);
+        $credentials = $this->createUserWithPermission('commercial.clients.manage');
+        $client      = $this->authenticatedClient($credentials['username'], $credentials['password']);
+
+        $client->request('POST', '/api/clients/'.$seed->getId().'/ribs', [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => ['label' => 'X', 'bic' => self::VALID_BIC, 'iban' => self::VALID_IBAN],
+        ]);
+        self::assertResponseStatusCodeSame(403);
+
+        $client->request('PATCH', '/api/client_ribs/'.$rib->getId(), [
+            'headers' => ['Content-Type' => self::MERGE],
+            'json'    => ['label' => 'Y'],
+        ]);
+        self::assertResponseStatusCodeSame(403);
+
+        $client->request('DELETE', '/api/client_ribs/'.$rib->getId());
+        self::assertResponseStatusCodeSame(403);
+    }
+
+    // === Helpers ===
+
+    /**
+     * Seede un ClientContact rattache a un client (sans passer par l'API).
+     */
+    private function seedContact(ClientEntity $client, string $firstName): ClientContact
+    {
+        $em      = $this->getEm();
+        $contact = new ClientContact();
+        $contact->setFirstName($firstName);
+        $contact->setClient($client);
+        $em->persist($contact);
+        $em->flush();
+
+        return $contact;
+    }
+
+    /**
+     * Seede un ClientRib valide rattache a un client (sans passer par l'API).
+     */
+    private function seedRib(ClientEntity $client): ClientRib
+    {
+        $em  = $this->getEm();
+        $rib = new ClientRib();
+        $rib->setLabel('Seed RIB');
+        $rib->setBic(self::VALID_BIC);
+        $rib->setIban(self::VALID_IBAN);
+        $rib->setClient($client);
+        $em->persist($rib);
+        $em->flush();
+
+        return $rib;
+    }
+
+    /**
+     * Affecte un type de reglement (par code) au client seede.
+     */
+    private function setPaymentType(ClientEntity $client, string $code): void
+    {
+        $em   = $this->getEm();
+        $type = $em->getRepository(PaymentType::class)->findOneBy(['code' => $code]);
+        self::assertNotNull($type, sprintf('PaymentType "%s" introuvable (fixtures).', $code));
+
+        $managed = $em->getRepository(ClientEntity::class)->find($client->getId());
+        $managed->setPaymentType($type);
+        $em->flush();
+    }
+
+    /**
+     * Retourne l'IRI du premier site seede (fixtures Sites). Skip en amont si le
+     * module Sites est desactive.
+     */
+    private function firstSiteIri(): string
+    {
+        $site = $this->getEm()->getRepository(Site::class)->findOneBy([]);
+        self::assertNotNull($site, 'Aucun site seede : impossible de tester les adresses.');
+
+        return '/api/sites/'.$site->getId();
+    }
+}

tests/Module/Commercial/Api/ReferentialApiTest.php

@@ -0,0 +1,253 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Api;
+
+use App\Module\Commercial\Domain\Entity\TvaMode;
+use PHPUnit\Framework\Attributes\DataProvider;
+
+/**
+ * Tests fonctionnels des 4 referentiels comptables lecture seule (ERP-56) :
+ * tva_mode, payment_delay, payment_type, bank. Cf. spec-back M1 § 4.7.
+ *
+ * Couvre les criteres d'acceptation du ticket :
+ *  - les 4 GetCollection repondent 200 avec le seed (CommercialReferentialFixtures) ;
+ *  - tri par defaut position ASC puis label ASC ;
+ *  - POST / PATCH / DELETE -> 405 (aucune operation d'ecriture declaree) ;
+ *  - user authentifie sans commercial.clients.view -> 403 ;
+ *  - anonyme -> 401 ;
+ *  - pagination serveur active (ERP-72) + echappatoire ?pagination=false.
+ *
+ * @internal
+ */
+final class ReferentialApiTest extends AbstractCommercialApiTestCase
+{
+    private const string LD = 'application/ld+json';
+
+    /**
+     * Endpoint => codes attendus dans le seed (sous-ensemble verifie present).
+     *
+     * @var array<string, list<string>>
+     */
+    private const SEED = [
+        '/api/tva_modes'      => ['FRANCE_VENTES', 'EXPORT_VENTES', 'INTRACOM_VENTES'],
+        '/api/payment_delays' => ['J15', 'J30', 'A_RECEPTION'],
+        '/api/payment_types'  => ['VIREMENT', 'LCR', 'NON_SOUMISE', 'CHEQUE'],
+        '/api/banks'          => ['SG', 'CIC', 'CA'],
+    ];
+
+    /**
+     * Purge les eventuelles lignes de test inserees dans tva_mode (tri label).
+     * Les codes du seed ne commencent jamais par TEST_, donc cette purge ne
+     * touche pas les referentiels metier.
+     */
+    protected function tearDown(): void
+    {
+        $this->getEm()
+            ->createQuery('DELETE FROM '.TvaMode::class.' t WHERE t.code LIKE :prefix')
+            ->setParameter('prefix', 'TEST\_%')
+            ->execute()
+        ;
+
+        parent::tearDown();
+    }
+
+    /**
+     * Critere : chaque endpoint repond 200 et expose le seed (id, code, label,
+     * position) sous le groupe de lecture du referentiel.
+     *
+     * @param list<string> $expectedCodes
+     */
+    #[DataProvider('endpointProvider')]
+    public function testCollectionReturns200WithSeed(string $endpoint, array $expectedCodes): void
+    {
+        $client   = $this->createAdminClient();
+        $response = $client->request('GET', $endpoint.'?pagination=false', ['headers' => ['Accept' => self::LD]]);
+
+        self::assertResponseStatusCodeSame(200);
+
+        $members = $response->toArray()['member'];
+        $codes   = array_map(static fn (array $m): string => $m['code'], $members);
+
+        foreach ($expectedCodes as $expected) {
+            self::assertContains($expected, $codes, $endpoint.' doit exposer le code seede '.$expected);
+        }
+
+        // Le DTO de lecture expose bien id / code / label / position.
+        $first = $members[0];
+        self::assertArrayHasKey('id', $first);
+        self::assertArrayHasKey('label', $first);
+        self::assertArrayHasKey('position', $first);
+    }
+
+    /**
+     * Critere : GET item repond 200 (recupere via un id reel de la collection).
+     */
+    public function testGetItemReturns200(): void
+    {
+        $client = $this->createAdminClient();
+
+        $first = $client->request('GET', '/api/tva_modes?pagination=false', ['headers' => ['Accept' => self::LD]])
+            ->toArray()['member'][0]
+        ;
+
+        $client->request('GET', '/api/tva_modes/'.$first['id'], ['headers' => ['Accept' => self::LD]]);
+        self::assertResponseStatusCodeSame(200);
+    }
+
+    /**
+     * Critere : tri par defaut position ASC. Le seed tva_mode est ordonne
+     * FRANCE_VENTES (10) < EXPORT_VENTES (20) < INTRACOM_VENTES (30).
+     */
+    public function testDefaultSortByPositionAsc(): void
+    {
+        $client = $this->createAdminClient();
+
+        $codes = array_map(
+            static fn (array $m): string => $m['code'],
+            $client->request('GET', '/api/tva_modes?pagination=false', ['headers' => ['Accept' => self::LD]])->toArray()['member'],
+        );
+
+        $expectedOrder = ['FRANCE_VENTES', 'EXPORT_VENTES', 'INTRACOM_VENTES'];
+        $filtered      = array_values(array_intersect($codes, $expectedOrder));
+
+        self::assertSame(
+            $expectedOrder,
+            $filtered,
+            'Les modes de TVA doivent etre tries position ASC (§ 4.7).',
+        );
+    }
+
+    /**
+     * Critere : a position egale, tri label ASC (departage). On insere deux
+     * lignes de test partageant la meme position, labels volontairement dans le
+     * desordre alphabetique ; le tearDown les purge ensuite.
+     */
+    public function testTieBreakSortByLabelAsc(): void
+    {
+        $em = $this->getEm();
+        foreach ([['TEST_TIE_Z', 'ZZZ Tie'], ['TEST_TIE_A', 'AAA Tie']] as [$code, $label]) {
+            $mode = new TvaMode();
+            $mode->setCode($code);
+            $mode->setLabel($label);
+            $mode->setPosition(9000);
+            $em->persist($mode);
+        }
+        $em->flush();
+
+        $client = $this->createAdminClient();
+        $codes  = array_map(
+            static fn (array $m): string => $m['code'],
+            $client->request('GET', '/api/tva_modes?pagination=false', ['headers' => ['Accept' => self::LD]])->toArray()['member'],
+        );
+
+        $tie = array_values(array_intersect($codes, ['TEST_TIE_A', 'TEST_TIE_Z']));
+        self::assertSame(
+            ['TEST_TIE_A', 'TEST_TIE_Z'],
+            $tie,
+            'A position egale, le tri secondaire doit etre label ASC (§ 4.7).',
+        );
+    }
+
+    /**
+     * Critere ERP-72 : la collection est paginee par defaut. Preuve : une page
+     * au-dela des donnees est vide (un provider non pagine ignorerait `page`).
+     * Avec ?pagination=false, le parametre `page` est ignore -> tout revient.
+     */
+    public function testPaginationActiveAndClientToggle(): void
+    {
+        $client = $this->createAdminClient();
+
+        // Page 2 d'un referentiel tenant sur une page : vide -> pagination active.
+        $page2 = $client->request('GET', '/api/tva_modes?page=2', ['headers' => ['Accept' => self::LD]])->toArray();
+        self::assertArrayHasKey('totalItems', $page2);
+        self::assertSame([], $page2['member'], 'La page 2 doit etre vide : pagination serveur active.');
+
+        // ?pagination=false : `page` ignore, le seed complet est renvoye.
+        $all = $client->request('GET', '/api/tva_modes?pagination=false&page=2', ['headers' => ['Accept' => self::LD]])->toArray();
+        self::assertNotEmpty($all['member'], '?pagination=false doit desactiver la pagination (page ignoree).');
+    }
+
+    /**
+     * Critere : aucune operation d'ecriture n'est declaree -> POST sur la
+     * collection renvoie 405 Method Not Allowed sur les 4 referentiels.
+     *
+     * @param list<string> $expectedCodes
+     */
+    #[DataProvider('endpointProvider')]
+    public function testPostReturns405(string $endpoint, array $expectedCodes): void
+    {
+        $client = $this->createAdminClient();
+        $client->request('POST', $endpoint, [
+            'headers' => ['Content-Type' => self::LD],
+            'json'    => ['code' => 'X', 'label' => 'X', 'position' => 1],
+        ]);
+
+        self::assertResponseStatusCodeSame(405);
+    }
+
+    /**
+     * Critere : PATCH et DELETE sur un item renvoient 405 (lecture seule).
+     */
+    public function testPatchAndDeleteReturn405(): void
+    {
+        $client = $this->createAdminClient();
+        $first  = $client->request('GET', '/api/tva_modes?pagination=false', ['headers' => ['Accept' => self::LD]])
+            ->toArray()['member'][0]
+        ;
+        $iri = '/api/tva_modes/'.$first['id'];
+
+        $client->request('PATCH', $iri, [
+            'headers' => ['Content-Type' => 'application/merge-patch+json'],
+            'json'    => ['label' => 'Renamed'],
+        ]);
+        self::assertResponseStatusCodeSame(405);
+
+        $client->request('DELETE', $iri);
+        self::assertResponseStatusCodeSame(405);
+    }
+
+    /**
+     * Critere : un utilisateur authentifie sans la permission
+     * commercial.clients.view obtient 403 sur les 4 endpoints.
+     *
+     * @param list<string> $expectedCodes
+     */
+    #[DataProvider('endpointProvider')]
+    public function testForbiddenWithoutPermission(string $endpoint, array $expectedCodes): void
+    {
+        // User jetable portant une permission SANS rapport (existe en base mais
+        // ne donne pas commercial.clients.view).
+        $creds  = $this->createUserWithPermission('core.users.view');
+        $client = $this->authenticatedClient($creds['username'], $creds['password']);
+
+        $client->request('GET', $endpoint, ['headers' => ['Accept' => self::LD]]);
+        self::assertResponseStatusCodeSame(403);
+    }
+
+    /**
+     * Critere : un appel anonyme (non authentifie) obtient 401 sur les 4
+     * endpoints.
+     *
+     * @param list<string> $expectedCodes
+     */
+    #[DataProvider('endpointProvider')]
+    public function testUnauthorizedWhenAnonymous(string $endpoint, array $expectedCodes): void
+    {
+        $client = self::createClient();
+        $client->request('GET', $endpoint, ['headers' => ['Accept' => self::LD]]);
+
+        self::assertResponseStatusCodeSame(401);
+    }
+
+    /**
+     * @return iterable<string, array{string, list<string>}>
+     */
+    public static function endpointProvider(): iterable
+    {
+        foreach (self::SEED as $endpoint => $codes) {
+            yield $endpoint => [$endpoint, $codes];
+        }
+    }
+}

tests/Module/Commercial/Unit/CategoryReferenceDenormalizerTest.php

@@ -0,0 +1,62 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Unit;
+
+use ApiPlatform\Metadata\IriConverterInterface;
+use App\Module\Commercial\Infrastructure\ApiPlatform\Serializer\CategoryReferenceDenormalizer;
+use App\Shared\Domain\Contract\CategoryInterface;
+use PHPUnit\Framework\TestCase;
+use stdClass;
+use Symfony\Component\Serializer\Exception\UnexpectedValueException;
+
+/**
+ * Tests unitaires du CategoryReferenceDenormalizer : resolution d'un IRI vers
+ * une Category concrete, et rejet explicite d'un IRI pointant sur une autre
+ * ressource (au lieu d'un null silencieux qui perdrait la reference).
+ *
+ * @internal
+ */
+final class CategoryReferenceDenormalizerTest extends TestCase
+{
+    public function testResolvesCategoryIri(): void
+    {
+        $category     = $this->createStub(CategoryInterface::class);
+        $iriConverter = $this->createMock(IriConverterInterface::class);
+        $iriConverter->method('getResourceFromIri')->willReturn($category);
+
+        $denormalizer = new CategoryReferenceDenormalizer($iriConverter);
+
+        self::assertSame(
+            $category,
+            $denormalizer->denormalize('/api/categories/1', CategoryInterface::class),
+        );
+    }
+
+    public function testRejectsIriOfWrongType(): void
+    {
+        // Bug review ERP-55 : un IRI syntaxiquement valide mais pointant sur une
+        // autre ressource (ex: /api/clients/5) doit lever une exception au lieu
+        // d'etre silencieusement ignore.
+        $iriConverter = $this->createMock(IriConverterInterface::class);
+        $iriConverter->method('getResourceFromIri')->willReturn(new stdClass());
+
+        $denormalizer = new CategoryReferenceDenormalizer($iriConverter);
+
+        $this->expectException(UnexpectedValueException::class);
+        $denormalizer->denormalize('/api/clients/5', CategoryInterface::class);
+    }
+
+    public function testReturnsNullForEmptyData(): void
+    {
+        // Valeur vide deleguee par l'ArrayDenormalizer : aucun appel a
+        // l'IriConverter, retour null.
+        $iriConverter = $this->createMock(IriConverterInterface::class);
+        $iriConverter->expects(self::never())->method('getResourceFromIri');
+
+        $denormalizer = new CategoryReferenceDenormalizer($iriConverter);
+
+        self::assertNull($denormalizer->denormalize('', CategoryInterface::class));
+    }
+}

tests/Module/Commercial/Unit/ClientFieldNormalizerTest.php

@@ -0,0 +1,56 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Unit;
+
+use App\Module\Commercial\Application\Service\ClientFieldNormalizer;
+use PHPUnit\Framework\TestCase;
+
+/**
+ * Tests unitaires de la normalisation serveur (RG-1.18 a RG-1.21).
+ *
+ * @internal
+ */
+final class ClientFieldNormalizerTest extends TestCase
+{
+    private ClientFieldNormalizer $normalizer;
+
+    protected function setUp(): void
+    {
+        $this->normalizer = new ClientFieldNormalizer();
+    }
+
+    public function testCompanyNameIsUppercased(): void
+    {
+        // RG-1.18
+        self::assertSame('ACME SAS', $this->normalizer->normalizeCompanyName('  acme sas '));
+        self::assertNull($this->normalizer->normalizeCompanyName(null));
+    }
+
+    public function testPersonNameIsTitleCased(): void
+    {
+        // RG-1.19
+        self::assertSame('Jean', $this->normalizer->normalizePersonName('JEAN'));
+        self::assertSame('Dupont', $this->normalizer->normalizePersonName('dupont'));
+        self::assertNull($this->normalizer->normalizePersonName('   '));
+        self::assertNull($this->normalizer->normalizePersonName(null));
+    }
+
+    public function testEmailIsLowercased(): void
+    {
+        // RG-1.21
+        self::assertSame('jean.dupont@acme.fr', $this->normalizer->normalizeEmail(' Jean.DUPONT@ACME.FR '));
+        self::assertNull($this->normalizer->normalizeEmail(null));
+        self::assertNull($this->normalizer->normalizeEmail('   '));
+    }
+
+    public function testPhoneKeepsOnlyDigits(): void
+    {
+        // RG-1.20
+        self::assertSame('0612345678', $this->normalizer->normalizePhone('06.12.34.56.78'));
+        self::assertSame('0612345678', $this->normalizer->normalizePhone('06 12 34 56 78'));
+        self::assertNull($this->normalizer->normalizePhone('----'));
+        self::assertNull($this->normalizer->normalizePhone(null));
+    }
+}

tests/Module/Commercial/Unit/ClientProcessorTest.php

@@ -0,0 +1,354 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Unit;
+
+use ApiPlatform\Metadata\Operation;
+use ApiPlatform\State\ProcessorInterface;
+use ApiPlatform\Validator\Exception\ValidationException;
+use App\Module\Commercial\Application\Service\ClientFieldNormalizer;
+use App\Module\Commercial\Application\Validator\ClientInformationCompletenessValidator;
+use App\Module\Commercial\Domain\Entity\Bank;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Entity\ClientRib;
+use App\Module\Commercial\Domain\Entity\PaymentType;
+use App\Module\Commercial\Infrastructure\ApiPlatform\State\Processor\ClientProcessor;
+use App\Shared\Domain\Contract\BusinessRoleAwareInterface;
+use App\Shared\Domain\Security\BusinessRoles;
+use Doctrine\ORM\EntityManagerInterface;
+use Doctrine\ORM\UnitOfWork;
+use PHPUnit\Framework\TestCase;
+use Symfony\Bundle\SecurityBundle\Security;
+use Symfony\Component\HttpFoundation\Request;
+use Symfony\Component\HttpFoundation\RequestStack;
+use Symfony\Component\HttpKernel\Exception\AccessDeniedHttpException;
+use Symfony\Component\HttpKernel\Exception\UnprocessableEntityHttpException;
+use Symfony\Component\Security\Core\User\UserInterface;
+
+/**
+ * Tests unitaires du ClientProcessor : gating par permission (accounting.manage
+ * / archive / RG-1.28 strict) et regles metier non testables en HTTP admin
+ * (RG-1.04 Commerciale, RG-1.12 Virement, RG-1.13 LCR), grace a un Security et
+ * un RequestStack stubbes.
+ *
+ * @internal
+ */
+final class ClientProcessorTest extends TestCase
+{
+    public function testAccountingFieldWithoutPermissionIsForbidden(): void
+    {
+        // RG-1.28 : la modification effective d'un champ comptable sans
+        // accounting.manage -> 403. En creation (POST), positionner siren est un
+        // changement vs l'etat persiste vide.
+        $client = $this->minimalClient();
+        $client->setSiren('123456789');
+
+        $processor = $this->makeProcessor(granted: [], payload: ['siren' => '123456789']);
+
+        $this->expectException(AccessDeniedHttpException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testStrictMixWithAccountingFieldIsForbidden(): void
+    {
+        // RG-1.28 : payload mixant main + accounting sans la permission -> 403
+        // sur l'ensemble (pas de filtrage silencieux).
+        $client = $this->minimalClient();
+        $client->setCompanyName('X');
+        $client->setSiren('123456789');
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: ['companyName' => 'X', 'siren' => '123456789'],
+        );
+
+        $this->expectException(AccessDeniedHttpException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testArchiveWithoutPermissionIsForbidden(): void
+    {
+        // RG-1.22 : basculer isArchived sans la permission archive -> 403.
+        $client = $this->minimalClient();
+        $client->setIsArchived(true);
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: ['isArchived' => true],
+            managed: true,
+            originalData: ['isArchived' => false],
+        );
+
+        $this->expectException(AccessDeniedHttpException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testArchiveWithOtherFieldIsUnprocessable(): void
+    {
+        // RG-1.22 : une requete d'archivage ne modifie aucun autre champ.
+        $client = $this->minimalClient();
+        $client->setIsArchived(true);
+        $client->setCompanyName('X');
+
+        $processor = $this->makeProcessor(
+            granted: ['commercial.clients.archive'],
+            payload: ['isArchived' => true, 'companyName' => 'X'],
+            managed: true,
+            originalData: ['isArchived' => false],
+        );
+
+        $this->expectException(UnprocessableEntityHttpException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testPostWithIsArchivedFalseIsNotGated(): void
+    {
+        // Bug review ERP-55 : un POST renvoyant isArchived:false (valeur par
+        // defaut) ne doit declencher ni 403 (archive) ni 422, meme sans
+        // permission. L'entite n'est pas encore geree par l'ORM.
+        $client = $this->minimalClient(); // isArchived = false par defaut
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: ['companyName' => 'Test Co', 'isArchived' => false],
+            managed: false,
+        );
+
+        self::assertInstanceOf(Client::class, $processor->process($client, $this->operation()));
+    }
+
+    public function testFullRepresentationPatchWithUnchangedArchiveIsNotGated(): void
+    {
+        // Bug review ERP-55 : un PATCH « representation complete » renvoyant
+        // isArchived inchange + des cles JSON-LD (@id, @context) ne doit pas etre
+        // gate (ni 403 archive ni 422), meme sans permission.
+        $client = $this->minimalClient(); // isArchived = false (inchange)
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: [
+                '@id'         => '/api/clients/1',
+                '@context'    => '/api/contexts/Client',
+                'companyName' => 'Test Co',
+                'isArchived'  => false,
+            ],
+            managed: true,
+            originalData: ['isArchived' => false],
+        );
+
+        self::assertInstanceOf(Client::class, $processor->process($client, $this->operation()));
+    }
+
+    public function testUnchangedAccountingFieldOnPatchIsNotGated(): void
+    {
+        // Bug review ERP-55 : renvoyer un champ comptable a sa valeur persistee
+        // (PATCH representation complete) ne change rien -> pas d'exigence
+        // accounting.manage.
+        $client = $this->minimalClient();
+        $client->setSiren('123456789'); // identique a l'etat persiste
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: ['companyName' => 'Test Co', 'siren' => '123456789'],
+            managed: true,
+            // getOriginalEntityData renvoie tous les champs mappes d'une entite
+            // geree : isArchived (non-null) y figure toujours.
+            originalData: ['siren' => '123456789', 'isArchived' => false],
+        );
+
+        self::assertInstanceOf(Client::class, $processor->process($client, $this->operation()));
+    }
+
+    public function testVirementWithoutBankIsUnprocessable(): void
+    {
+        // RG-1.12
+        $client = $this->minimalClient();
+        $client->setPaymentType($this->paymentType('VIREMENT'));
+
+        $processor = $this->makeProcessor(
+            granted: ['commercial.clients.accounting.manage'],
+            payload: ['paymentType' => '/api/payment_types/1'],
+        );
+
+        $this->expectException(ValidationException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testVirementWithBankPasses(): void
+    {
+        // RG-1.12 satisfait : Virement + banque.
+        $client = $this->minimalClient();
+        $client->setPaymentType($this->paymentType('VIREMENT'));
+        $client->setBank(new Bank());
+
+        $processor = $this->makeProcessor(
+            granted: ['commercial.clients.accounting.manage'],
+            payload: ['paymentType' => '/api/payment_types/1', 'bank' => '/api/banks/1'],
+        );
+
+        $result = $processor->process($client, $this->operation());
+        self::assertInstanceOf(Client::class, $result);
+    }
+
+    public function testLcrWithoutRibIsUnprocessable(): void
+    {
+        // RG-1.13
+        $client = $this->minimalClient();
+        $client->setPaymentType($this->paymentType('LCR'));
+
+        $processor = $this->makeProcessor(
+            granted: ['commercial.clients.accounting.manage'],
+            payload: ['paymentType' => '/api/payment_types/2'],
+        );
+
+        $this->expectException(ValidationException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testLcrWithRibPasses(): void
+    {
+        // RG-1.13 satisfait : LCR + au moins un RIB.
+        $client = $this->minimalClient();
+        $client->setPaymentType($this->paymentType('LCR'));
+        $client->addRib(new ClientRib());
+
+        $processor = $this->makeProcessor(
+            granted: ['commercial.clients.accounting.manage'],
+            payload: ['paymentType' => '/api/payment_types/2'],
+        );
+
+        self::assertInstanceOf(Client::class, $processor->process($client, $this->operation()));
+    }
+
+    public function testCommercialeIncompleteInformationIsUnprocessable(): void
+    {
+        // RG-1.04 : role Commerciale + onglet Information incomplet -> 422.
+        $client = $this->minimalClient();
+        $client->setDescription('Une description'); // les autres champs Information restent null
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: ['description' => 'Une description'],
+            user: $this->commercialeUser(),
+        );
+
+        $this->expectException(ValidationException::class);
+        $processor->process($client, $this->operation());
+    }
+
+    public function testNonCommercialeSkipsInformationCompleteness(): void
+    {
+        // Meme payload incomplet, mais user non-Commerciale -> aucun blocage.
+        $client = $this->minimalClient();
+        $client->setDescription('Une description');
+
+        $processor = $this->makeProcessor(
+            granted: [],
+            payload: ['description' => 'Une description'],
+            user: null,
+        );
+
+        self::assertInstanceOf(Client::class, $processor->process($client, $this->operation()));
+    }
+
+    /**
+     * @param list<string>         $granted      Permissions accordees a l'utilisateur courant
+     * @param array<string, mixed> $payload      Corps JSON simule de la requete
+     * @param bool                 $managed      true = entite geree par l'ORM (PATCH), false = creation (POST)
+     * @param array<string, mixed> $originalData Etat persiste simule (getOriginalEntityData) pour la detection de changement
+     */
+    private function makeProcessor(
+        array $granted,
+        array $payload,
+        ?UserInterface $user = null,
+        bool $managed = false,
+        array $originalData = [],
+    ): ClientProcessor {
+        $persist = new class implements ProcessorInterface {
+            public function process(mixed $data, Operation $operation, array $uriVariables = [], array $context = []): mixed
+            {
+                return $data;
+            }
+        };
+
+        $security = $this->createStub(Security::class);
+        $security->method('isGranted')->willReturnCallback(
+            static fn (mixed $attribute): bool => is_string($attribute) && in_array($attribute, $granted, true),
+        );
+        $security->method('getUser')->willReturn($user);
+
+        $requestStack = new RequestStack();
+        $requestStack->push(new Request([], [], [], [], [], [], json_encode($payload, JSON_THROW_ON_ERROR)));
+
+        // EntityManager stub : contains() distingue creation (POST) et mise a
+        // jour (PATCH) ; getOriginalEntityData() fournit l'etat persiste compare
+        // par le gating (RG-1.22 / RG-1.28).
+        $uow = $this->createMock(UnitOfWork::class);
+        $uow->method('getOriginalEntityData')->willReturn($originalData);
+
+        $em = $this->createMock(EntityManagerInterface::class);
+        $em->method('contains')->willReturn($managed);
+        $em->method('getUnitOfWork')->willReturn($uow);
+
+        return new ClientProcessor(
+            $persist,
+            new ClientFieldNormalizer(),
+            new ClientInformationCompletenessValidator(),
+            $security,
+            $requestStack,
+            $em,
+        );
+    }
+
+    /**
+     * Client minimal valide vis-a-vis de RG-1.01 (un nom de contact) — suffisant
+     * pour atteindre les validations testees.
+     */
+    private function minimalClient(): Client
+    {
+        $client = new Client();
+        $client->setCompanyName('Test Co');
+        $client->setLastName('Dupont');
+        $client->setPhonePrimary('0102030405');
+        $client->setEmail('t@test.fr');
+
+        return $client;
+    }
+
+    private function paymentType(string $code): PaymentType
+    {
+        $type = new PaymentType();
+        $type->setCode($code);
+        $type->setLabel($code);
+
+        return $type;
+    }
+
+    private function operation(): Operation
+    {
+        return $this->createStub(Operation::class);
+    }
+
+    private function commercialeUser(): UserInterface
+    {
+        return new class implements UserInterface, BusinessRoleAwareInterface {
+            public function hasBusinessRole(string $roleCode): bool
+            {
+                return BusinessRoles::COMMERCIALE === $roleCode;
+            }
+
+            public function getRoles(): array
+            {
+                return ['ROLE_USER'];
+            }
+
+            public function eraseCredentials(): void {}
+
+            public function getUserIdentifier(): string
+            {
+                return 'commerciale-test';
+            }
+        };
+    }
+}

tests/Module/Commercial/Unit/ClientReadGroupContextBuilderTest.php

@@ -0,0 +1,85 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Module\Commercial\Unit;
+
+use ApiPlatform\State\SerializerContextBuilderInterface;
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Infrastructure\ApiPlatform\Serializer\ClientReadGroupContextBuilder;
+use PHPUnit\Framework\TestCase;
+use Symfony\Bundle\SecurityBundle\Security;
+use Symfony\Component\HttpFoundation\Request;
+
+/**
+ * Tests unitaires du context builder qui ajoute conditionnellement le groupe
+ * de lecture `client:read:accounting` selon la permission accounting.view
+ * (§ 2.7 / § 4.1 / § 4.2).
+ *
+ * @internal
+ */
+final class ClientReadGroupContextBuilderTest extends TestCase
+{
+    public function testAddsAccountingGroupForClientReadWhenGranted(): void
+    {
+        $builder = $this->builder(
+            baseContext: ['resource_class' => Client::class, 'groups' => ['client:read', 'default:read']],
+            granted: true,
+        );
+
+        $context = $builder->createFromRequest(new Request(), true);
+
+        self::assertContains('client:read:accounting', $context['groups']);
+    }
+
+    public function testDoesNotAddAccountingGroupWhenNotGranted(): void
+    {
+        $builder = $this->builder(
+            baseContext: ['resource_class' => Client::class, 'groups' => ['client:read', 'default:read']],
+            granted: false,
+        );
+
+        $context = $builder->createFromRequest(new Request(), true);
+
+        self::assertNotContains('client:read:accounting', $context['groups']);
+    }
+
+    public function testDoesNotAddAccountingGroupOnWrite(): void
+    {
+        $builder = $this->builder(
+            baseContext: ['resource_class' => Client::class, 'groups' => ['client:write:main']],
+            granted: true,
+        );
+
+        // normalization = false -> ecriture : pas de groupe de lecture ajoute.
+        $context = $builder->createFromRequest(new Request(), false);
+
+        self::assertNotContains('client:read:accounting', $context['groups']);
+    }
+
+    public function testIgnoresOtherResources(): void
+    {
+        $builder = $this->builder(
+            baseContext: ['resource_class' => 'App\Other\Resource', 'groups' => ['other:read']],
+            granted: true,
+        );
+
+        $context = $builder->createFromRequest(new Request(), true);
+
+        self::assertSame(['other:read'], $context['groups']);
+    }
+
+    /**
+     * @param array<string, mixed> $baseContext
+     */
+    private function builder(array $baseContext, bool $granted): ClientReadGroupContextBuilder
+    {
+        $decorated = $this->createStub(SerializerContextBuilderInterface::class);
+        $decorated->method('createFromRequest')->willReturn($baseContext);
+
+        $security = $this->createStub(Security::class);
+        $security->method('isGranted')->willReturn($granted);
+
+        return new ClientReadGroupContextBuilder($decorated, $security);
+    }
+}

tests/Shared/Infrastructure/Export/PhpSpreadsheetExporterTest.php

@@ -0,0 +1,99 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Tests\Shared\Infrastructure\Export;
+
+use App\Shared\Infrastructure\Export\PhpSpreadsheetExporter;
+use Generator;
+use PhpOffice\PhpSpreadsheet\IOFactory;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PHPUnit\Framework\TestCase;
+
+/**
+ * Test unitaire du service Shared d'export XLSX. Verifie que le binaire produit
+ * est un vrai fichier XLSX relisible, que l'en-tete et les lignes sont ecrits
+ * dans le bon ordre, qu'un iterable paresseux (generator) est accepte et que le
+ * titre d'onglet est assaini.
+ *
+ * @internal
+ */
+final class PhpSpreadsheetExporterTest extends TestCase
+{
+    public function testExportProducesReadableXlsxWithHeadersAndRows(): void
+    {
+        $binary = new PhpSpreadsheetExporter()->export(
+            'Feuille test',
+            ['Nom', 'Email'],
+            [
+                ['Alpha', 'alpha@test.fr'],
+                ['Beta', null],
+            ],
+        );
+
+        self::assertNotSame('', $binary);
+        // Un fichier XLSX (OOXML) est une archive ZIP : signature "PK\x03\x04".
+        self::assertStringStartsWith("PK\x03\x04", $binary);
+
+        $grid = $this->grid($binary);
+        self::assertSame(['Nom', 'Email'], $grid[0]);
+        self::assertSame('Alpha', $grid[1][0]);
+        self::assertSame('alpha@test.fr', $grid[1][1]);
+        self::assertSame('Beta', $grid[2][0]);
+        // Cellule null a l'ecriture -> vide a la relecture.
+        self::assertNull($grid[2][1]);
+    }
+
+    public function testExportAcceptsGeneratorRows(): void
+    {
+        $rows = (static function (): Generator {
+            yield ['L1'];
+
+            yield ['L2'];
+        })();
+
+        $grid = $this->grid(new PhpSpreadsheetExporter()->export('Gen', ['H'], $rows));
+
+        self::assertSame('H', $grid[0][0]);
+        self::assertSame('L1', $grid[1][0]);
+        self::assertSame('L2', $grid[2][0]);
+    }
+
+    public function testLongOrInvalidSheetTitleIsSanitized(): void
+    {
+        // Titre > 31 caracteres + caracteres interdits par Excel ([ ] : * etc.).
+        $binary = new PhpSpreadsheetExporter()->export(
+            str_repeat('A', 50).'[]:*?/\\',
+            ['H'],
+            [['x']],
+        );
+
+        $title = $this->load($binary)->getActiveSheet()->getTitle();
+        self::assertLessThanOrEqual(31, mb_strlen($title));
+        self::assertStringNotContainsString('[', $title);
+        self::assertStringNotContainsString(':', $title);
+    }
+
+    /**
+     * Relit le binaire XLSX et renvoie la grille de cellules (ligne 0 = entete).
+     *
+     * @return array<int, array<int, mixed>>
+     */
+    private function grid(string $binary): array
+    {
+        return $this->load($binary)->getActiveSheet()->toArray();
+    }
+
+    private function load(string $binary): Spreadsheet
+    {
+        $tmp = tempnam(sys_get_temp_dir(), 'xlsx_test_');
+        self::assertIsString($tmp);
+        file_put_contents($tmp, $binary);
+
+        try {
+            return IOFactory::load($tmp);
+        } finally {
+            @unlink($tmp);
+        }
+    }
+}