{ "article": { "LEGIARTI000020163559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A822-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2009-01-21" } }, "META_COMMUN": { "ID": "LEGIARTI000020163559", "URL": "article/LEGI/ARTI/00/00/20/16/35/LEGIARTI000020163559.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006203775", "@num": "2", "#text": "Arrêté du 24 janvier 1994 - art. 2 alinéa 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000363060", "@nortexte": "JUSC9420068A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-24" }, { "@id": "LEGIARTI000020154224", "@num": "Annexe", "#text": "Arrêté du 14 janvier 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020163565", "@fin": "2024-01-01", "#text": "Paragraphe 1 : Des conditions d'inscription sur la liste", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048932999", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au I de l'article L. 821-13", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163567", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163494", "@fin": "2009-05-15", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000020632412", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2009-05-15" }, { "@id": "LEGISCTA000048933940", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163571", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048933008", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163597", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048932974", "@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": "LEGISCTA000020163776", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@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": "LEGIARTI000020163559", "@fin": "2024-01-01", "@num": "A822-3", "@etat": "MODIFIE", "@debut": "2009-01-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048933146", "@fin": "2999-01-01", "@num": "A822-3", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le certificat d'aptitude comprend des épreuves écrites d'admissibilité et des épreuves orales d'admission.

" } }, "LEGIARTI000006203775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-21", "DATE_DEBUT": "1994-02-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006203775", "URL": "article/LEGI/ARTI/00/00/06/20/37/LEGIARTI000006203775.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKICHXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020154229", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "ABROGATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000020163559", "@num": "A822-3", "#text": "Code de commerce. - art. A822-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163557", "@num": "A822-4", "#text": "Code de commerce. - art. A822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163555", "@num": "A822-5", "#text": "Code de commerce. - art. A822-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163551", "@num": "A822-7", "#text": "Code de commerce. - art. A822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000363060", "@nor": "JUSC9420068A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 24 janvier 1994 fixant le programme et les modalités de l'examen d'aptitude aux fonctions de commissaire au comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000363060", "@c_titre_court": "Arrêté du 24 janvier 1994" }, { "@fin": "2009-01-21", "#text": "Arrêté du 24 janvier 1994 fixant le programme et les modalités de l'examen d'aptitude aux fonctions de commissaire au comptes", "@debut": "1994-02-06", "@id_txt": "LEGITEXT000005615252", "@c_titre_court": "Arrêté du 24 janvier 1994" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "1994-02-06", "@date_signature": "1994-01-24", "@num_parution_jo": "0031" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006203775", "@fin": "2009-01-21", "@num": "2", "@etat": "ABROGE", "@debut": "1994-02-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'examen comprend des épreuves écrites et orales.
\n
a) L'écrit comporte :
\n une épreuve portant sur un cas pratique d'audit lié aux missions de commissaire aux comptes, d'une durée de cinq heures (coefficient 4) ; une épreuve, sous forme de questions, portant sur les matières juridiques, financières et fiscales, d'une durée de trois heures (coefficient 3) ;
\n une épreuve portant sur l'ensemble des matières du programme, destinée à apprécier les qualités de réflexion et de rédaction des candidats, d'une durée de quatre heures (coefficient 3).
\n
Chacune des trois épreuves est notée de 0 à 20. L'anonymat de la correction est assuré. Une moyenne de 10 est exigée pour l'admissibilité à l'écrit ; toute note inférieure à 6 à l'une des trois épreuves est éliminatoire.
\n
Nul ne peut se présenter aux épreuves orales s'il n'a été déclaré admissible aux épreuves écrites.
\n
b) Les épreuves orales, qui sont notées de 0 à 20, comportent :
\n
une interrogation sur les matières juridiques du programme ;
\n
une interrogation sur les matières comptable, financière et fiscale et programme ;
\n
un commentaire de texte.
\n
L'admission est prononcée au vu de la moyenne des notes obtenues par le candidat aux épreuves orales, laquelle ne peut être inférieure à 10.
\n
Les résultats sont affichés par les soins du jury et notifiés aux candidats.
\n
Le candidat déclaré admissible aux épreuves écrites qui n'a pas obtenu la moyenne requise aux épreuves orales conserve le bénéfice de l'admissibilité pour la session suivante.
" } }, "LEGIARTI000020154224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020154224", "URL": "article/LEGI/ARTI/00/00/20/15/42/LEGIARTI000020154224.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000020164920", "#text": "Code de commerce. - ANNEXE 1 2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020164966", "#text": "Code de commerce. - ANNEXE 1-1 (ANNEXE AUX ARTICLES A. 123-45, A.... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de commerce. - ANNEXE 10 (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE 11 (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE 12 (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE 13 (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGISCTA000020164616", "#text": "Code de commerce. - ANNEXE 3 1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020164612", "#text": "Code de commerce. - ANNEXE 3 2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020164608", "#text": "Code de commerce. - ANNEXE 3 3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020164603", "#text": "Code de commerce. - ANNEXE 3 4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020164599", "#text": "Code de commerce. - ANNEXE 3 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020164485", "#text": "Code de commerce. - ANNEXE 6 1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de commerce. - ANNEXE 7 (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGISCTA000020163880", "#text": "Code de commerce. - ANNEXE 7 2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163876", "#text": "Code de commerce. - ANNEXE 7 3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163872", "#text": "Code de commerce. - ANNEXE 7 4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163868", "#text": "Code de commerce. - ANNEXE 7 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163864", "#text": "Code de commerce. - ANNEXE 7 6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163838", "#text": "Code de commerce. - ANNEXE 7 9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163896", "#text": "Code de commerce. - ANNEXE 7-1 (ANNEXE AUX ARTICLES A. 712-27 ET A.... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163834", "#text": "Code de commerce. - ANNEXE 7-10 (ANNEXE AUX ARTICLES A. 762-2 À A. ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163860", "#text": "Code de commerce. - ANNEXE 7-7\r\n\r\n(ANNEXE À L'ARTICLE A. 750-3)\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163856", "#text": "Code de commerce. - ANNEXE 7-8 (ANNEXE À L'ARTICLE A. 752-1) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de commerce. - ANNEXE 8 (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGISCTA000020163363", "#text": "Code de commerce. - ANNEXE 8 2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163355", "#text": "Code de commerce. - ANNEXE 8 3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163351", "#text": "Code de commerce. - ANNEXE 8 4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163347", "#text": "Code de commerce. - ANNEXE 8 5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163337", "#text": "Code de commerce. - ANNEXE 8 7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163332", "#text": "Code de commerce. - ANNEXE 8 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163367", "#text": "Code de commerce. - ANNEXE 8-1\r\n\r\n(ANNEXE À L'ARTICLE A. 811-1)\r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020163341", "#text": "Code de commerce. - ANNEXE 8-6 (ANNEXE À L'ARTICLE A. 821-1) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de commerce. - ANNEXE 9 (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE I (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE I I (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE I I I (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE I V (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE I X (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE III\r\n (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE V (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE V I (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE V I I (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE VIII\r\n\r\n (V)", "@sens": "source", "@typelien": "CREE" }, { "#text": "Code de commerce. - ANNEXE X (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGISCTA000020164227", "#text": "Code de commerce. - CHAPITRE IER : DE L'INSTITUTION ET DE LA COMPET... 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163353", "@num": "Annexe 8-3", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163778", "@num": "Annexe XIII", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163782", "@num": "Annexe XII", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163786", "@num": "Annexe XI", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163790", "@num": "Annexe X", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163794", "@num": "Annexe IX", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163798", "@num": "Annexe VIII", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163802", "@num": "Annexe VII", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163806", "@num": "Annexe VI", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163810", "@num": "Annexe V", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163814", "@num": "Annexe IV", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163820", "@num": "Annexe III", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163826", "@num": "Annexe II", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163830", "@num": "Annexe I", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163836", "@num": "Annexe 7-9", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163840", "@num": "Annexe IV", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163848", "@num": "Annexe II", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163852", "@num": "Annexe I", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163866", "@num": "Annexe 7-5", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163870", "@num": "Annexe 7-4", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163874", "@num": "Annexe 7-3", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163878", "@num": "Annexe 7-2", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163884", "@num": "Annexe III", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163888", "@num": "Annexe II", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163892", "@num": "Annexe I", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164483", "@num": "Annexe 6-1", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164597", "@num": "Annexe 3-5", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164601", "@num": "Annexe 3-4", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164605", "@num": "Annexe 3-3", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164610", "@num": "Annexe 3-2", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164614", "@num": "Annexe 3-1", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164918", "@num": "Annexe 1-2", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164922", "@num": "Annexe X", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164926", "@num": "Annexe IX", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164934", "@num": "Annexe VII", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164938", "@num": "Annexe VI", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164942", "@num": "Annexe V", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164946", "@num": "Annexe IV", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164950", "@num": "Annexe III", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164954", "@num": "Annexe II", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164958", "@num": "Annexe I", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164962", "@num": "Annexe 0", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de commerce. - art. (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGIARTI000020163345", "@num": "Annexe 8-5", "#text": "Code de commerce. - art. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163365", "@num": "Annexe 8-1", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163844", "@num": "Annexe III", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163858", "@num": "Annexe 7-7", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164930", "@num": "Annexe VIII", "#text": "Code de commerce. - art. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165330", "@num": "A123-1", "#text": "Code de commerce. - art. A123-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165311", "@num": "A123-10", "#text": "Code de commerce. - art. A123-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165309", "@num": "A123-11", "#text": "Code de commerce. - art. A123-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165289", "@num": "A123-12", "#text": "Code de commerce. - art. A123-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165287", "@num": "A123-13", "#text": "Code de commerce. - art. A123-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165285", "@num": "A123-14", "#text": "Code de commerce. - art. A123-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165283", "@num": "A123-15", "#text": "Code de commerce. - art. A123-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165281", "@num": "A123-16", "#text": "Code de commerce. - art. A123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165279", "@num": "A123-17", "#text": "Code de commerce. - art. A123-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165277", "@num": "A123-18", "#text": "Code de commerce. - art. A123-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165275", "@num": "A123-19", "#text": "Code de commerce. - art. A123-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165328", "@num": "A123-2", "#text": "Code de commerce. - art. A123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165271", "@num": "A123-20", "#text": "Code de commerce. - art. A123-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165269", "@num": "A123-21", "#text": "Code de commerce. - art. A123-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165265", "@num": "A123-22", "#text": "Code de commerce. - art. A123-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020165261", "@num": "A123-23", "#text": "Code de commerce. - art. 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Annexe II (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020152123", "@nor": "JUSC0818602A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 14 janvier 2009 relatif à la partie Arrêtés du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020152123", "@c_titre_court": "Arrêté du 14 janvier 2009" }, { "@fin": "2999-01-01", "#text": "Arrêté du 14 janvier 2009 relatif à la partie Arrêtés du code de commerce", "@debut": "2009-01-21", "@id_txt": "LEGITEXT000020153527", "@c_titre_court": "Arrêté du 14 janvier 2009" } ], "@ministere": "Ministère de la justice", "@date_publi": "2009-01-20", "@date_signature": "2009-01-14", "@num_parution_jo": "0016" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020154224", "@fin": "2999-01-01", "@num": "Annexe", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020152278", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Création de la partie Arrêté du code de commerce.

Vous pouvez consulter l'annexe à l'adresse suivante : https://www.legifrance.gouv.fr/download/pdf?id=b5nIj4H18VaP5b9wQ7EHNNpeWUEmURLW4kns-k4TKIA=\n

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Article A822-3 AUTONOME MODIFIE, en vigueur du 21/01/2009 au 01/01/2024 (Code de commerce)