{ "article": { "LEGIARTI000019900117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019900117", "URL": "article/LEGI/ARTI/00/00/19/90/01/LEGIARTI000019900117.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006242487", "@num": "L821-5-2", "#text": "Code de commerce. - art. L821-5-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900614", "@num": "L821-5-1", "#text": "Code de commerce. - art. L821-5-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900608", "@num": "L821-5-2", "#text": "Code de commerce. - art. L821-5-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900605", "@num": "L821-5-3", "#text": "Code de commerce. - art. L821-5-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019900011", "@nor": "JUSC0815761R", "@num": "2008-1278", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 transposant la directive 2006/43/CE du 17 mai 2006 et relative aux commissaires aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019900011", "@c_titre_court": "Ordonnance n° 2008-1278 du 8 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 transposant la directive 2006/43/ CE du 17 mai 2006 et relative aux commissaires aux comptes", "@debut": "2008-12-10", "@id_txt": "LEGITEXT000019900102", "@c_titre_court": "Ordonnance n° 2008-1278 du 8 décembre 2008" } ], "@ministere": "Ministère de la justice", "@date_publi": "2008-12-09", "@date_signature": "2008-12-08" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019900117", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019900028", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce.
Art. L821-5-2, Art. L821-5-3
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce.
\n Art. L821-5-1, Art. L821-5-2
\n

\n
" } }, "LEGIARTI000006242487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242487", "URL": "article/LEGI/ARTI/00/00/06/24/24/LEGIARTI000006242487.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X821L005CXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501326", "#text": "Loi n°68-678 du 26 juillet 1968 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000501326", "@numtexte": "68-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-07-26" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531872", "@num": "11", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 11 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000019900117", "@num": "4", "#text": "Ordonnance n°2008-1278 \r\n du 8 décembre 2008 - art. 4 I", "@sens": "source", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900605", "@num": "L821-5-3", "#text": "Code de commerce. - art. L821-5-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006242487", "@fin": "2008-12-10", "@num": "L821-5-2", "@etat": "TRANSFERE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019900608", "@fin": "2014-08-03", "@num": "L821-5-2", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029329727", "@fin": "2016-06-17", "@num": "L821-5-2", "@etat": "ABROGE", "@debut": "2014-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aux fins mentionnées à l'article précédent, le haut conseil est dispensé de l'application des dispositions de la loi n° 68-678 du 26 juillet 1968 relative à la communication de documents et renseignements d'ordre économique, commercial, industriel, financier ou technique à des personnes physiques ou morales étrangères.
\n
" } }, "LEGIARTI000019900605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019900605", "URL": "article/LEGI/ARTI/00/00/19/90/06/LEGIARTI000019900605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501326", "#text": "LOI n° 68-678 du 26 juillet 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000501326", "@numtexte": "68-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-07-26" }, { "@id": "LEGIARTI000019900117", "@num": "4", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000032252983", "@num": "52", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000006242487", "@num": "L821-5-2", "#text": "Code de commerce. - art. L821-5-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019900605", "@fin": "2016-06-17", "@num": "L821-5-3", "@etat": "ABROGE", "@debut": "2008-12-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aux fins mentionnées aux deux articles précédents, le haut conseil est dispensé de l'application des dispositions de la loi n° 68-678 du 26 juillet 1968 relative à la communication de documents et renseignements d'ordre économique, commercial, industriel, financier ou technique à des personnes physiques ou morales étrangères.

\n
\n
" } }, "LEGIARTI000019900608": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-03", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019900608", "URL": "article/LEGI/ARTI/00/00/19/90/06/LEGIARTI000019900608.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019900117", "@num": "4", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242452", "@num": "L821-1", "#text": "Code de commerce - art. L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242505", "@num": "L821-8", "#text": "Code de commerce - art. L821-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242507", "@num": "L821-9", "#text": "Code de commerce - art. L821-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900605", "@num": "L821-5-3", "#text": "Code de commerce. - art. L821-5-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006242487", "@fin": "2008-12-10", "@num": "L821-5-2", "@etat": "TRANSFERE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019900608", "@fin": "2014-08-03", "@num": "L821-5-2", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029329727", "@fin": "2016-06-17", "@num": "L821-5-2", "@etat": "ABROGE", "@debut": "2014-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aux fins mentionnées à l'avant-dernier alinéa de l'article L. 821-1, le Haut Conseil du commissariat aux comptes peut communiquer des informations ou des documents qu'il détient ou qu'il recueille aux autorités d'Etats non membres de la Communauté européenne exerçant des compétences analogues aux siennes sous réserve de réciprocité et à la condition que l'autorité concernée soit soumise au secret professionnel avec les mêmes garanties qu'en France.

Il peut, sous les mêmes réserve et condition, demander au garde des sceaux, ministre de la justice, de faire diligenter une inspection, conformément aux dispositions de l'article L. 821-8, ou faire diligenter par les contrôleurs mentionnés à l'article L. 821-9 les opérations de contrôle qu'il détermine afin de répondre aux demandes d'assistance des autorités mentionnées au premier alinéa.

Un décret en Conseil d'Etat détermine les conditions d'application du présent article, notamment les modalités de la coopération du Haut Conseil avec ces autorités et les conditions dans lesquelles ces modalités sont précisées par des conventions passées par le Haut Conseil avec ces autorités.

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Aux fins mentionnées à l'avant-dernier alinéa de l'article L. 821-1, le Haut Conseil du commissariat aux comptes communique, à leur demande, les informations ou les documents qu'il détient ou qu'il recueille aux autorités des Etats membres de la Communauté européenne exerçant des compétences analogues aux siennes.

Il peut demander au garde des sceaux, ministre de la justice, de faire diligenter une inspection, conformément aux dispositions de l'article L. 821-8, ou faire diligenter par les contrôleurs mentionnés à l'article L. 821-9 les opérations de contrôle qu'il détermine, afin de répondre aux demandes d'assistance des autorités mentionnées au premier alinéa.

Lorsque l'une de ces autorités le demande, le garde des sceaux, ministre de la justice, peut autoriser les agents de cette autorité à assister aux opérations de contrôle mentionnées au deuxième alinéa.

Un décret en Conseil d'Etat détermine les conditions d'application du présent article.

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Article 4 ENTIEREMENT_MODIF (Ordonnance n° 2008-1278 du 8 décembre 2008 transposant la directive 2006/43/CE du 17 mai 2006 et relative aux commissaires aux comptes)