{ "article": { "LEGIARTI000006684993": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R516-20", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-06", "DATE_DEBUT": "2006-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006684993", "URL": "article/LEGI/ARTI/00/00/06/68/49/LEGIARTI000006684993.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX516R020AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006637441", "@num": "Annexe, art. 19", "#text": "Décret n°92-1176 du 30 octobre 1992 - art. Annexe, art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360392", "@nortexte": "ECOZ9200038D", "@numtexte": "92-1176", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-30" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006251254", "@num": "13", "#text": "Décret n°2006-530 du 9 mai 2006 - art. 13 () JORF 11 mai 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000640076", "@nortexte": "ECOT0637126D", "@numtexte": "2006-530", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-09" }, { "@id": "LEGIARTI000029702474", "@num": "4", "#text": "DÉCRET n°2014-1315 du 3 novembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029699787", "@nortexte": "FCPT1413681D", "@numtexte": "2014-1315", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-03" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654674", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185249", "@fin": "2009-06-07", "#text": "Sous-section 3 : Dispositions diverses.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020714464", "@fin": "2014-11-06", "#text": "Sous-section 4 : Dispositions diverses.", "@debut": "2009-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170983", "@fin": "2014-11-06", "#text": "Section 1 : Agence française de développement.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153804", "@fin": "2014-11-06", "#text": "Chapitre VI : Les institutions financières spécialisées.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139648", "@fin": "2014-11-06", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723044", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123547", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006684992", "@fin": "2006-05-11", "@num": "R516-20", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006684993", "@fin": "2014-11-06", "@num": "R516-20", "@etat": "TRANSFERE", "@debut": "2006-05-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle des comptes de l'agence est exercé par deux commissaires aux comptes désignés en application des dispositions de l'article L. 511-38 et des articles D. 511-8 à R. 511-14 du présent code.
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Les commissaires aux comptes sont soumis aux obligations prévues à l'article L. 511-38.
" } }, "LEGIARTI000006251254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006251254", "URL": "article/LEGI/ARTI/00/00/06/25/12/LEGIARTI000006251254.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFHNBXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000640076", "@nor": "ECOT0637126D", "@num": "2006-530", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-530 du 9 mai 2006 relatif à l'Agence française de développement et modifiant le code monétaire et financier (partie réglementaire)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000640076", "@c_titre_court": "Décret n°2006-530 du 9 mai 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-530 du 9 mai 2006 relatif à l'Agence française de développement et modifiant le code monétaire et financier (partie réglementaire).", "@debut": "2006-05-11", "@id_txt": "LEGITEXT000006053677", "@c_titre_court": "Décret n°2006-530 du 9 mai 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2006-05-11", "@date_signature": "2006-05-09" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006251254", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002105312", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006654674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006654674", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654674.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L038AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-219, L225-219 à L225-226", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226099", "@num": "L225-219", "#text": "Code de commerce. - art. L225-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes inscrits sur la liste prévue à l'article L. 225-219 du code de commerce. Ces commissaires sont désignés après avis de la commission bancaire, dans des conditions fixées par décret. La commission bancaire peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre II du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.
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Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par le comité de la réglementation comptable après avis du comité de la réglementation bancaire et financière, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.
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Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des entreprises d'investissement ou des compagnies financières contrôlés. Les articles L. 225-219 à L. 225-226 du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, entreprise d'investissement ou compagnie financière.
" } }, "LEGIARTI000006654675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-09-09", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006654675", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654675.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L038AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L822-1, L822-1 à L822-13", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce. - art. 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L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. 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R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 du code de commerce. Ces commissaires sont désignés après avis de la commission bancaire, dans des conditions fixées par décret. La commission bancaire peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre II du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.
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Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par le comité de la réglementation comptable après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.
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Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des entreprises d'investissement ou des compagnies financières contrôlés. Les articles L. 822-1 à L. 822-13 du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, entreprise d'investissement ou compagnie financière.
" } }, "LEGIARTI000006654676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006654676", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654676.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L038AXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006531968", "@num": "21", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 21 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires sont désignés après avis de la commission bancaire, dans des conditions fixées par décret. La commission bancaire peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

\n
\n

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par le comité de la réglementation comptable après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.

\n
\n

Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des entreprises d'investissement ou des compagnies financières contrôlés. Les dispositions du livre VIII du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, entreprise d'investissement ou compagnie financière.

\n
" } }, "LEGIARTI000020142944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020142944", "URL": "article/LEGI/ARTI/00/00/20/14/29/LEGIARTI000020142944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000020138799", "@num": "6", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. 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L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. 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R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000021762025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-10-24", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021762025", "URL": "article/LEGI/ARTI/00/00/21/76/20/LEGIARTI000021762025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000021721321", "@num": "18", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires sont désignés après avis de l'Autorité de contrôle prudentiel, dans des conditions fixées par décret. L'Autorité de contrôle prudentiel peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000022962427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000022962427", "URL": "article/LEGI/ARTI/00/00/22/96/24/LEGIARTI000022962427.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000022942848", "@num": "12", "#text": "LOI n°2010-1249 du 22 octobre 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022940663", "@nortexte": "ECEX0928177L", "@numtexte": "2010-1249", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

\n
\n

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent. Ces dérogations ne sont pas applicables lorsque l'établissement de crédit ou l'entreprise d'investissement est tenu d'établir des comptes sur base consolidée.

\n
\n

" } }, "LEGIARTI000027643582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-22", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027643582", "URL": "article/LEGI/ARTI/00/00/27/64/35/LEGIARTI000027643582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000027619860", "@num": "4", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. 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L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit, société de financement ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

Toutefois, lorsque le total du bilan d'un établissement de crédit, d'une société de financement ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'entreprise est soumise soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel et de résolution, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent. Ces dérogations ne sont pas applicables lorsque l'établissement de crédit, la société de financement ou l'entreprise d'investissement est tenu d'établir des comptes sur base consolidée.

Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des sociétés de financement, des entreprises d'investissement ou des compagnies financières contrôlés. Les dispositions du livre VIII du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, société de financement, entreprise d'investissement ou compagnie financière.

" } }, "LEGIARTI000027824506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027824506", "URL": "article/LEGI/ARTI/00/00/27/82/45/LEGIARTI000027824506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672\r\n du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel et de résolution, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent. Ces dérogations ne sont pas applicables lorsque l'établissement de crédit ou l'entreprise d'investissement est tenu d'établir des comptes sur base consolidée.

" } }, "LEGIARTI000028635409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028635409", "URL": "article/LEGI/ARTI/00/00/28/63/54/LEGIARTI000028635409.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000028626773", "@num": "3", "#text": "Ordonnance n°2014-158\n du 20 février 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000028625279", "@nortexte": "EFIT1327482R", "@numtexte": "2014-158", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-20" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des sociétés de financement, des entreprises d'investissement, des entreprises mères de société de financement, des compagnies financières holding ou des compagnies financières holding mixtes contrôlés. Les dispositions du livre VIII du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, société de financement, entreprise d'investissement, entreprise mère de société de financement, compagnie financière holding ou compagnie financière holding mixte.

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Article R516-20 AUTONOME TRANSFERE, en vigueur du 11/05/2006 au 06/11/2014 (Code monétaire et financier)