{ "article": { "LEGIARTI000006714098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "113", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006714098", "URL": "article/LEGI/ARTI/00/00/06/71/40/LEGIARTI000006714098.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFECKXXXXXX113AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006170864", "#text": "Code monétaire et financier - Section 5 : Relations avec les commissaires aux... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660481", "@num": "L621-22", "#text": "Code monétaire et financier - art. L621-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660499", "@num": "L621-24", "#text": "Code monétaire et financier - art. L621-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660511", "@num": "L621-25", "#text": "Code monétaire et financier - art. L621-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660766", "@num": "L622-11", "#text": "Code monétaire et financier - art. L622-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660773", "@num": "L622-12", "#text": "Code monétaire et financier - art. L622-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006125987", "@fin": "2999-01-01", "#text": "Chapitre Ier : Du contrôle légal des comptes", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006104659", "@fin": "2999-01-01", "#text": "Titre III : Modernisation du contrôle légal des comptes et transparence", "@debut": "2003-08-02" } ] }, "@cid": "JORFTEXT000000428977", "@nor": "ECOX0200186L", "@num": "2003-706", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2003-706 du 1er août 2003 de sécurité financière (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000428977", "@c_titre_court": "Loi n°2003-706 du 1 août 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-706 du 1 août 2003 de sécurité financière (1).", "@debut": "2003-08-02", "@id_txt": "LEGITEXT000005634902", "@c_titre_court": "Loi n° 2003-706 du 1 août 2003" } ], "@date_publi": "2003-08-02", "@date_signature": "2003-08-01" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006714098", "@fin": "2999-01-01", "@num": "113", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006660481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L621-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-20", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006660481", "URL": "article/LEGI/ARTI/00/00/06/66/04/LEGIARTI000006660481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX621L022AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006710040", "@num": "70", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 70 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710056", "@num": "70-1", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 70-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@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": "LEGIARTI000006712990", "@num": "1", "#text": "Loi n°2003-706 du 1 août 2003 - art. 1 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714098", "@num": "113", "#text": "Loi n°2003-706 du 1 août 2003 - art. 113", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000006531977", "@num": "22", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 22 (V) JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000006533068", "@num": "2", "#text": "Ordonnance n°2006-931 du 28 juillet 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790613", "@nortexte": "ECOX0600107R", "@numtexte": "2006-931", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-07-28" }, { "@id": "LEGIARTI000032253021", "@num": "54", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 54 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000006229514", "@num": "L234-1", "#text": "Code de commerce. - art. L234-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242847", "@num": "L823-12", "#text": "Code de commerce. - art. L823-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657439", "@num": "L532-13", "#text": "Code monétaire et financier - art. L532-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661838", "@num": "L642-7", "#text": "Code monétaire et financier - art. L642-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006663747", "@num": "L736-5", "#text": "Code monétaire et financier - art. L736-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991625", "@num": "L746-5", "#text": "Code monétaire et financier - art. L746-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991571", "@num": "L756-5", "#text": "Code monétaire et financier - art. L756-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181909", "@num": "L766-5", "#text": "Code monétaire et financier - art. L766-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721426", "@num": "L783-11", "#text": "Code monétaire et financier - art. L783-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721286", "@num": "L784-11", "#text": "Code monétaire et financier - art. L784-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721277", "@num": "L785-10", "#text": "Code monétaire et financier - art. L785-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170864", "@fin": "2025-01-01", "#text": "Section 5 : Relations avec les commissaires aux comptes", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048533578", "@fin": "2999-01-01", "#text": "Section 5 : Relations avec les commissaires aux comptes et les organismes tiers indépendants", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154725", "@fin": "2999-01-01", "#text": "Chapitre unique : L'Autorité des marchés financiers", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140166", "@fin": "2999-01-01", "#text": "Titre II : L'Autorité des marchés financiers", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124085", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@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": "LEGIARTI000006660480", "@fin": "2003-08-02", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006660481", "@fin": "2007-01-20", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006660482", "@fin": "2009-04-01", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2007-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148415", "@fin": "2016-06-17", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032259057", "@fin": "2016-12-11", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612024", "@fin": "2019-10-23", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039260992", "@fin": "2021-10-10", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2019-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044192714", "@fin": "2024-01-01", "@num": "L621-22", "@etat": "MODIFIE", "@debut": "2021-10-10", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048564079", "@fin": "2025-01-01", "@num": "L621-22", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533575", "@fin": "2999-01-01", "@num": "L621-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'Autorité des marchés financiers est informée des propositions de nomination ou de renouvellement des commissaires aux comptes de personnes faisant appel public à l'épargne et peut faire toute observation qu'elle juge nécessaire sur ces propositions. Ces observations sont portées à la connaissance de l'assemblée générale ou de l'organe chargé de la désignation ainsi que du professionnel intéressé.
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II. - Elle peut demander aux commissaires aux comptes de personnes faisant appel public à l'épargne tous renseignements sur les personnes qu'ils contrôlent.
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Les commissaires aux comptes des personnes mentionnées à l'alinéa précédent informent l'autorité de tout fait ou décision justifiant leur intention de refuser la certification des comptes.
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III. - Les commissaires aux comptes de personnes faisant appel public à l'épargne peuvent interroger l'Autorité des marchés financiers sur toute question rencontrée dans l'exercice de leur mission et susceptible d'avoir un effet sur l'information financière de la personne.
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IV. - Les commissaires aux comptes de sociétés faisant appel public à l'épargne communiquent à l'Autorité des marchés financiers copie de l'écrit transmis au président du conseil d'administration ou au directoire en application du deuxième alinéa de l'article L. 234-1 du code de commerce. Ils transmettent également à l'autorité les conclusions du rapport qu'ils envisagent de présenter à l'assemblée générale en application de l'article L. 823-12 et L. 822-15 du même code.
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V. - Les commissaires aux comptes sont déliés du secret professionnel et leur responsabilité ne peut de ce seul fait être engagée pour les informations données en exécution des obligations prévues au présent article.
" } }, "LEGIARTI000006660499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L621-24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006660499", "URL": "article/LEGI/ARTI/00/00/06/66/04/LEGIARTI000006660499.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX621L024AXXXAB" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006712990", "@num": "1", "#text": "Loi n°2003-706 du 1 août 2003 - art. 1 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714098", "@num": "113", "#text": "Loi n°2003-706 du 1 août 2003 - art. 113", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000006660766", "@num": "L622-11", "#text": "Code monétaire et financier - art. L622-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721426", "@num": "L783-11", "#text": "Code monétaire et financier - art. L783-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370125", "@num": "L783-8", "#text": "Code monétaire et financier - art. L783-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721286", "@num": "L784-11", "#text": "Code monétaire et financier - art. L784-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721277", "@num": "L785-10", "#text": "Code monétaire et financier - art. L785-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170864", "@fin": "2025-01-01", "#text": "Section 5 : Relations avec les commissaires aux comptes", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048533578", "@fin": "2999-01-01", "#text": "Section 5 : Relations avec les commissaires aux comptes et les organismes tiers indépendants", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154725", "@fin": "2999-01-01", "#text": "Chapitre unique : L'Autorité des marchés financiers", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140166", "@fin": "2999-01-01", "#text": "Titre II : L'Autorité des marchés financiers", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124085", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@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": "LEGIARTI000006660498", "@fin": "2003-08-02", "@num": "L621-24", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006660499", "@fin": "2999-01-01", "@num": "L621-24", "@etat": "VIGUEUR", "@debut": "2003-08-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes sont tenus de signaler dans les meilleurs délais à l'Autorité tout fait ou décision concernant un prestataire de services d'investissement ou un intermédiaire habilité en vue de la conservation ou de l'administration d'instruments financiers, dont ils ont eu connaissance dans l'exercice de leur mission et de nature à constituer une violation des dispositions du règlement général de l'Autorité des marchés financiers relatives aux règles de bonne conduite ou aux conditions d'exercice des activités de conservation ou d'administration d'instruments financiers. L'Autorité des marchés financiers peut également transmettre aux commissaires aux comptes des prestataires de services d'investissement les informations nécessaires à l'accomplissement de leur mission. Les informations ainsi transmises sont couvertes par la règle du secret professionnel.
\n
" } }, "LEGIARTI000006660511": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L621-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-11-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006660511", "URL": "article/LEGI/ARTI/00/00/06/66/05/LEGIARTI000006660511.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX621L025AXXXAC" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006712990", "@num": "1", "#text": "Loi n°2003-706 du 1 août 2003 - art. 1 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714098", "@num": "113", "#text": "Loi n°2003-706 du 1 août 2003 - art. 113", "@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": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000006657678", "@num": "L533-1", "#text": "Code monétaire et financier - art. L533-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660530", "@num": "L621-26-1", "#text": "Code monétaire et financier - art. L621-26-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660773", "@num": "L622-12", "#text": "Code monétaire et financier - art. L622-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991625", "@num": "L746-5", "#text": "Code monétaire et financier - art. L746-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991571", "@num": "L756-5", "#text": "Code monétaire et financier - art. L756-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721426", "@num": "L783-11", "#text": "Code monétaire et financier - art. L783-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721286", "@num": "L784-11", "#text": "Code monétaire et financier - art. L784-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049721277", "@num": "L785-10", "#text": "Code monétaire et financier - art. L785-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170864", "@fin": "2025-01-01", "#text": "Section 5 : Relations avec les commissaires aux comptes", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048533578", "@fin": "2999-01-01", "#text": "Section 5 : Relations avec les commissaires aux comptes et les organismes tiers indépendants", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154725", "@fin": "2999-01-01", "#text": "Chapitre unique : L'Autorité des marchés financiers", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140166", "@fin": "2999-01-01", "#text": "Titre II : L'Autorité des marchés financiers", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124085", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@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": "LEGIARTI000006660509", "@fin": "2002-01-01", "@num": "L621-25", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006660510", "@fin": "2003-08-02", "@num": "L621-25", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006660511", "@fin": "2007-11-01", "@num": "L621-25", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006660512", "@fin": "2013-07-28", "@num": "L621-25", "@etat": "MODIFIE", "@debut": "2007-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794693", "@fin": "2021-10-10", "@num": "L621-25", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044192733", "@fin": "2999-01-01", "@num": "L621-25", "@etat": "VIGUEUR", "@debut": "2021-10-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Autorité des marchés financiers peut demander aux commissaires aux comptes d'un prestataire de services d'investissement ou d'un intermédiaire habilité en vue de la conservation ou de l'administration d'instruments financiers tout renseignement concernant l'application par ce prestataire ou cet intermédiaire des dispositions du titre III du livre V du présent code ou du règlement général de l'Autorité des marchés financiers relatives aux règles de bonne conduite ou aux conditions d'exercice des activités de conservation ou d'administration d'instruments financiers.
\n
" } }, "LEGIARTI000006660766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L622-11", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006660766", "URL": "article/LEGI/ARTI/00/00/06/66/07/LEGIARTI000006660766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX622L011AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193847", "#text": "Loi 96-597 1996-07-02 art. 67 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709996", "@num": "67", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 67 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 JORF 16 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006714098", "@num": "113", "#text": "Loi n°2003-706 du 1 août 2003 - art. 113", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006660498", "@num": "L621-24", "#text": "Code monétaire et financier - art. L621-24 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184935", "@fin": "2003-08-02", "#text": "Sous-section 2 : Pouvoirs de décision, de contrôle et de sanction", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170684", "@fin": "2003-08-02", "#text": "Section 2 : Attributions", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154723", "@fin": "2003-08-02", "#text": "Chapitre II : Conseil des marchés financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140165", "@fin": "2003-08-02", "#text": "Titre II : Les autorités des marchés financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124085", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006660766", "@fin": "2003-08-02", "@num": "L622-11", "@etat": "TRANSFERE", "@debut": "2001-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes sont tenus de signaler dans les meilleurs délais au conseil tout fait ou décision concernant un prestataire de services d'investissement ou un intermédiaire habilité en vue de la conservation ou de l'administration d'instruments financiers, dont ils ont eu connaissance dans l'exercice de leur mission et de nature à constituer une violation des dispositions du règlement général du Conseil des marchés financiers relatives aux règles de bonne conduite ou aux conditions d'exercice des activités de conservation ou d'administration d'instruments financiers. Le Conseil des marchés financiers peut également transmettre aux commissaires aux comptes des prestataires de services d'investissement les informations nécessaires à l'accomplissement de leur mission. Les informations ainsi transmises sont couvertes par la règle du secret professionnel.
\n
" } }, "LEGIARTI000006660773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L622-12", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006660773", "URL": "article/LEGI/ARTI/00/00/06/66/07/LEGIARTI000006660773.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX622L012AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193847", "#text": "Loi 96-597 1996-07-02 art. 67 V", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709996", "@num": "67", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 67 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 JORF 16 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006714098", "@num": "113", "#text": "Loi n°2003-706 du 1 août 2003 - art. 113", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006660509", "@num": "L621-25", "#text": "Code monétaire et financier - art. L621-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184935", "@fin": "2003-08-02", "#text": "Sous-section 2 : Pouvoirs de décision, de contrôle et de sanction", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170684", "@fin": "2003-08-02", "#text": "Section 2 : Attributions", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154723", "@fin": "2003-08-02", "#text": "Chapitre II : Conseil des marchés financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140165", "@fin": "2003-08-02", "#text": "Titre II : Les autorités des marchés financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124085", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006660773", "@fin": "2003-08-02", "@num": "L622-12", "@etat": "TRANSFERE", "@debut": "2001-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil des marchés financiers peut demander aux commissaires aux comptes d'un prestataire de services d'investissement ou d'un intermédiaire habilité en vue de la conservation ou de l'administration d'instruments financiers tout renseignement concernant l'application par ce prestataire ou cet intermédiaire des dispositions du titre III du livre V du présent code ou du règlement général du Conseil des marchés financiers relatives aux règles de bonne conduite ou aux conditions d'exercice des activités de conservation ou d'administration d'instruments financiers.
\n
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Article 113 ENTIEREMENT_MODIF (LOI n° 2003-706 du 1er août 2003 de sécurité financière (1))