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" } }, "LEGIARTI000006242620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242620", "URL": "article/LEGI/ARTI/00/00/06/24/26/LEGIARTI000006242620.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L001BXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531881", "@num": "12", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 12 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000047344319", "@num": "2", "#text": "Arrêté du 22 mars 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047341050", "@nortexte": "JUSC2307450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGIARTI000047345232", "@num": "A822-28-11", "#text": "Code de commerce - art. 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Nul ne peut être inscrit sur la liste des commissaires aux comptes s'il ne remplit les conditions suivantes :
\n
1° Etre français, ressortissant d'un Etat membre de la Communauté européenne, d'un Etat partie à l'accord sur l'Espace économique européen ou d'un autre Etat étranger lorsque celui-ci admet les nationaux français à exercer le contrôle légal des comptes ;
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2° N'avoir pas été l'auteur de faits contraires à l'honneur ou à la probité ayant donné lieu à condamnation pénale ;
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3° N'avoir pas été l'auteur de faits de même nature ayant donné lieu à une sanction disciplinaire de radiation ;
\n
4° N'avoir pas été frappé de faillite personnelle ou de l'une des mesures d'interdiction ou de déchéance prévues au livre VI ;
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5° Avoir accompli un stage professionnel, jugé satisfaisant, d'une durée fixée par voie réglementaire, chez une personne agréée par un Etat membre de la Communauté européenne pour exercer le contrôle légal des comptes ;
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6° Avoir subi avec succès les épreuves du certificat d'aptitude aux fonctions de commissaire aux comptes ou être titulaire du diplôme d'expertise comptable.
\n
Les conditions d'accomplissement du stage professionnel prévu au 5°, ainsi que les diplômes et conditions de formation permettant de se présenter aux épreuves du certificat d'aptitude aux fonctions de commissaire aux comptes mentionné au 6° sont déterminés par décret en Conseil d'Etat.
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Par dérogation aux dispositions de l'article L. 822-1-1, les personnes remplissant des conditions de compétence et d'expérience professionnelle fixées par décret en Conseil d'Etat peuvent être dispensées de tout ou partie du stage professionnel visé au 5° du même article, sur décision du garde des sceaux, ministre de la justice.
\n
Sont dispensées, dans des conditions déterminées par décret en Conseil d'Etat, des conditions de diplôme, de stage et d'examen prévues aux 5° et 6° de l'article L. 822-1-1, les personnes qui justifient avoir acquis, dans un Etat membre de la Communauté européenne ou dans un autre Etat admettant les nationaux français à exercer le contrôle légal des comptes, une qualification suffisante pour l'exercice du contrôle légal des comptes, sous réserve de subir un examen d'aptitude.
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Article 12 ENTIEREMENT_MODIF (Ordonnance n° 2005-1126 du 8 septembre 2005 relative au commissariat aux comptes)