{ "article": { "LEGIARTI000006913177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-16", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006913177", "URL": "article/LEGI/ARTI/00/00/06/91/31/LEGIARTI000006913177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX043AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006698436", "@num": "50", "#text": "Loi n°94-679 du 8 août 1994 - art. 50 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112960", "@fin": "2999-01-01", "#text": "Titre III : Du tableau.", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006913176", "@fin": "1970-02-22", "@num": "43", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006913177", "@fin": "2022-02-16", "@num": "43", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178502", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué auprès du conseil supérieur de l'ordre un comité national du tableau.
\n
" } }, "LEGIARTI000006698436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006698436", "URL": "article/LEGI/ARTI/00/00/06/69/84/LEGIARTI000006698436.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEASXXXXXX050AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069163", "#text": "Ordonnance n°45-2138 du 19 septembre 1945", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912430", "@num": "1", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912668", "@num": "12", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - 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art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912456", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912794", "@num": "20", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912804", "@num": "21", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912814", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912823", "@num": "23", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912835", "@num": "24", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912845", "@num": "25", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912855", "@num": "26", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912864", "@num": "27", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912908", "@num": "28", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912920", "@num": "29", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912469", "@num": "3", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912941", "@num": "31", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912967", "@num": "32", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912988", "@num": "33", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912998", "@num": "34", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913011", "@num": "35", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913035", "@num": "37", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913055", "@num": "38", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913075", "@num": "39", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912498", "@num": "4", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912513", "@num": "4 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913118", "@num": "40", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913128", "@num": "40 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 40 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913139", "@num": "41", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913153", "@num": "42", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913177", "@num": "43", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913186", "@num": "44", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913196", "@num": "45", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913226", "@num": "48", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 48 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913258", "@num": "49", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912528", "@num": "5", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913292", "@num": "50", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913310", "@num": "51", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913329", "@num": "53", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 53 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913340", "@num": "54", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913354", "@num": "55", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913376", "@num": "56", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913389", "@num": "57", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913398", "@num": "58", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912543", "@num": "6", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913577", "@num": "66", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 66 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913590", "@num": "66 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 66 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913603", "@num": "67", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 67 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913616", "@num": "68", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912554", "@num": "7", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912565", "@num": "7 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 7 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913669", "@num": "72", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 72 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913679", "@num": "73", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 73 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913688", "@num": "74", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 74 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913715", "@num": "77", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 77 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913725", "@num": "78", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913735", "@num": "79", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 79 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912594", "@num": "8", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913742", "@num": "80", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 80 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913749", "@num": "81", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 81 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913766", "@num": "82", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 82 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913777", "@num": "84", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 84 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913786", "@num": "84 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 84 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006295035", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299516", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306959", "@num": "1649 quater E-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E-0 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006103637", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions portant réforme de la profession d'expert-comptable.", "@debut": "1994-08-10" } ] }, "@cid": "JORFTEXT000000713238", "@nor": "ECOX9300054L", "@num": "94-679", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 94-679 du 8 août 1994 portant diverses dispositions d'ordre économique et financier (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000713238", "@c_titre_court": "LOI n° 94-679 du 8 août 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-679 du 8 août 1994 portant diverses dispositions d'ordre économique et financier", "@debut": "1994-08-10", "@id_txt": "LEGITEXT000005616367", "@c_titre_court": "Loi n° 94-679 du 8 août 1994" } ], "@date_publi": "1994-08-10", "@date_signature": "1994-08-08", "@num_parution_jo": "0184" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006698436", "@fin": "2999-01-01", "@num": "50", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006912513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006912513", "URL": "article/LEGI/ARTI/00/00/06/91/25/LEGIARTI000006912513.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX004AAXXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912468", "@num": "3", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912496", "@num": "4", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000503959", "#text": "Loi 82-1126 1982-12-29 art. 72 finances pour 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08 art. 49 *modalités d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698360", "@num": "40", "#text": "Loi n°94-679 du 8 août 1994 - art. 40 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698436", "@num": "50", "#text": "Loi n°94-679 du 8 août 1994 - art. 50 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132387", "@fin": "2004-03-27", "#text": "Section I : Des experts comptables.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912513", "@fin": "2004-03-27", "@num": "4 bis", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006912514", "@fin": "2999-01-01", "@num": "4 bis", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les experts-comptables stagiaires inscrits au tableau et qui, à la date du 1er janvier 1990, bénéficiaient des dispositions prévues à l'avant-dernier alinéa de l'article 4 de la présente ordonnance dans sa rédaction en vigueur à la même date et au III de l'article 72 de la loi de finances pour 1983 (n° 82-1126 du 29 décembre 1982) sont inscrits au tableau de l'ordre en qualité d'expert-comptable s'ils remplissent les conditions posées par le II de l'article 3 ci-dessus autres que celles du 1° et du 4° de cet article.
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L'inscription au tableau de l'ordre en qualité d'expert-comptable des experts-comptables stagiaires autorisés à exercer après le 1er janvier 1990 est subordonnée à la décision de commissions chargées d'apprécier leurs titres et leur expérience professionnelle. La composition et le fonctionnement de ces commissions sont fixés par décret.
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En cas de refus d'inscription, les experts-comptables stagiaires autorisés visés à l'alinéa précédent sont autorisés à se présenter aux épreuves du diplôme d'expertise comptable dans un délai de trois ans à compter de la notification de cette décision.
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Si, à l'issue de ce délai, ils n'ont pas obtenu ce diplôme, ils sont radiés du tableau.
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Les anciens experts-comptables stagiaires autorisés ayant atteint après le 1er janvier 1990 la date limite des prorogations qui leur avaient été accordées bénéficient également de la procédure visée aux trois alinéas précédents.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006698436", "cible": true, "cidtexte": "JORFTEXT000000698851", "id": "LEGIARTI000006913177", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006913177", "liens_entrants": true }

Article 43 AUTONOME MODIFIE, en vigueur du 10/08/1994 au 16/02/2022 (Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé)