{ "article": { "LEGIARTI000019900153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019900153", "URL": "article/LEGI/ARTI/00/00/19/90/01/LEGIARTI000019900153.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019901947", "@num": "L821-7", "#text": "Code de commerce. - art. L821-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@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": "LEGIARTI000019900153", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019900031", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce.
\n Art. L821-7\n
\n

\n
\n
" } }, "LEGIARTI000019901947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901947", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901947.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921304", "@num": "1-1", "#text": "Décret n°69-810 du 12 août 1969 - art. 1-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921441", "@num": "28", "#text": "Décret n°69-810 du 12 août 1969 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921555", "@num": "66-1", "#text": "Décret n°69-810 du 12 août 1969 - art. 66-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921556", "@num": "66-2", "#text": "Décret n°69-810 du 12 août 1969 - art. 66-2 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000019900153", "@num": "5", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000027121887", "@num": "604", "#text": "Arrêté du 3 mai 2012 - art. 604 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121901", "@num": "610", "#text": "Arrêté du 3 mai 2012 - art. 610 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@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": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045367243", "@num": "604", "#text": "Arrêté du 19 janvier 2022 - art. 604 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367267", "@num": "610", "#text": "Arrêté du 19 janvier 2022 - art. 610 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049255880", "@num": "604", "#text": "Arrêté du 6 mars 2024 - art. 604 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255892", "@num": "610", "#text": "Arrêté du 6 mars 2024 - art. 610 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@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": "LEGIARTI000048873134", "@num": "A821-54", "#text": "Code de commerce - art. A821-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163339", "@num": "Annexe 8-6", "#text": "Code de commerce - art. Annexe 8-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613748", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632554", "@num": "L821-12-1", "#text": "Code de commerce - art. L821-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029329727", "@num": "L821-5-2", "#text": "Code de commerce - art. L821-5-2 (VT)", "@sens": "cible", "@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": "LEGIARTI000032258452", "@num": "L821-9", "#text": "Code de commerce - art. L821-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025793944", "@num": "R821-24", "#text": "Code de commerce - art. R821-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025793950", "@num": "R821-25", "#text": "Code de commerce - art. R821-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716015", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020054670", "@num": "R821-1", "#text": "Code de commerce. - art. R821-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270824", "@num": "R821-27", "#text": "Code de commerce. - art. R821-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270827", "@num": "R821-30", "#text": "Code de commerce. - art. R821-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019414627", "@num": "R821-31", "#text": "Code de commerce. - art. R821-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242504", "@fin": "2008-12-10", "@num": "L821-7", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019901947", "@fin": "2016-06-17", "@num": "L821-7", "@etat": "ABROGE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432943", "@fin": "2024-01-01", "@num": "L821-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535379", "@fin": "2999-01-01", "@num": "L821-7", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes sont soumis, dans leur activité professionnelle :

a) Aux inspections mentionnées à l'article L. 821-8 ;\n

b) A des contrôles périodiques organisés selon des modalités définies par le Haut Conseil ;

c) A des contrôles occasionnels décidés par la compagnie nationale ou les compagnies régionales, ou effectués à la demande du Haut Conseil.

Les personnes participant aux contrôles et inspections mentionnés au présent article sont soumises au secret professionnel.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000019901947", "cible": true, "cidtexte": "JORFTEXT000019900011", "id": "LEGIARTI000019900153", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019900153", "liens_entrants": true }

Article 5 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)