{ "article": { "LEGIARTI000020632410": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A822-28-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-03-01", "DATE_DEBUT": "2009-05-15" } }, "META_COMMUN": { "ID": "LEGIARTI000020632410", "URL": "article/LEGI/ARTI/00/00/20/63/24/LEGIARTI000020632410.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020619978", "@num": "5", "#text": "Arrêté du 23 mars 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000020609097", "@nortexte": "JUSC0904759A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-23" }, { "@id": "LEGIARTI000036655116", "@num": "A822-28-8", "#text": "Code de commerce - art. A822-28-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270931", "@num": "R822-61", "#text": "Code de commerce. - art. R822-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000020632410", "@fin": "2018-03-01", "@num": "A822-28-1", "@etat": "MODIFIE", "@debut": "2009-05-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036655096", "@fin": "2024-01-01", "@num": "A822-28-1", "@etat": "ABROGE", "@debut": "2018-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La formation professionnelle prévue par l'article R. 822-61 assure la mise à jour et le perfectionnement des connaissances et des compétences nécessaires à l'exercice du commissariat aux comptes.

" } }, "LEGIARTI000006270931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-61", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270931", "URL": "article/LEGI/ARTI/00/00/06/27/09/LEGIARTI000006270931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X822R061AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGITEXT000020031330", "#text": "Arrêté du 19 décembre 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031333", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031355", "@num": "19", "#text": "Arrêté du 19 décembre 2008 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000032940300", "@num": "44", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000032956492", "@num": "R822-21", "#text": "Code de commerce - art. R822-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270969", "@num": "R822-99", "#text": "Code de commerce - art. R822-99 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715986", "@num": "R823-21", "#text": "Code de commerce - art. R823-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632410", "@num": "A822-28-1", "#text": "Code de commerce. - art. A822-28-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161621", "@fin": "2024-02-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891189", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270931", "@fin": "2016-07-29", "@num": "R822-61", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032956499", "@fin": "2024-02-01", "@num": "R822-61", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout commissaire aux comptes a l'obligation de suivre une formation professionnelle et d'en rendre compte à la compagnie régionale dont il est membre.

\n
\n

La nature et la durée des activités susceptibles d'être validées au titre de cette obligation de formation, ainsi que les modalités du contrôle de son suivi sont déterminées par arrêté du garde des sceaux, ministre de la justice, sur proposition de la Compagnie nationale. Le conseil régional rend compte à cette dernière de la mise en oeuvre de cette formation.

\n
" } }, "LEGIARTI000020619978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020619978", "URL": "article/LEGI/ARTI/00/00/20/61/99/LEGIARTI000020619978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000020632412", "#text": "Code de commerce. - Section 2 : De la déontologie et de l'indépenda... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632410", "@num": "A822-28-1", "#text": "Code de commerce. - art. A822-28-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632392", "@num": "A822-28-10", "#text": "Code de commerce. - art. A822-28-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632390", "@num": "A822-28-11", "#text": "Code de commerce. - art. A822-28-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632388", "@num": "A822-28-12", "#text": "Code de commerce. - art. A822-28-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632385", "@num": "A822-28-13", "#text": "Code de commerce. - art. A822-28-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632381", "@num": "A822-28-14", "#text": "Code de commerce. - art. A822-28-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632379", "@num": "A822-28-15", "#text": "Code de commerce. - art. A822-28-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632377", "@num": "A822-28-16", "#text": "Code de commerce. - art. A822-28-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632375", "@num": "A822-28-17", "#text": "Code de commerce. - art. A822-28-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632373", "@num": "A822-28-18", "#text": "Code de commerce. - art. A822-28-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632371", "@num": "A822-28-19", "#text": "Code de commerce. - art. A822-28-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632408", "@num": "A822-28-2", "#text": "Code de commerce. - art. A822-28-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632406", "@num": "A822-28-3", "#text": "Code de commerce. - art. A822-28-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632404", "@num": "A822-28-4", "#text": "Code de commerce. - art. A822-28-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632402", "@num": "A822-28-5", "#text": "Code de commerce. - art. A822-28-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632400", "@num": "A822-28-6", "#text": "Code de commerce. - art. A822-28-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632398", "@num": "A822-28-7", "#text": "Code de commerce. - art. A822-28-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632396", "@num": "A822-28-8", "#text": "Code de commerce. - art. A822-28-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020632394", "@num": "A822-28-9", "#text": "Code de commerce. - art. A822-28-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020609097", "@nor": "JUSC0904759A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 23 mars 2009 modifiant le code de commerce (partie Arrêtés)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020609097", "@c_titre_court": "Arrêté du 23 mars 2009" }, { "@fin": "2999-01-01", "#text": "Arrêté du 23 mars 2009 modifiant le code de commerce (partie Arrêtés)", "@debut": "2009-05-15", "@id_txt": "LEGITEXT000020619974", "@c_titre_court": "Arrêté du 23 mars 2009" } ], "@ministere": "Ministère de la justice", "@date_publi": "2009-05-14", "@date_signature": "2009-03-23", "@num_parution_jo": "0111" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020619978", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020609106", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce.
Sct. Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes, Art. A822-28-1, Art. A822-28-2, Art. A822-28-3, Art. A822-28-4, Art. A822-28-5, Art. A822-28-6, Art. A822-28-7, Art. A822-28-8, Art. A822-28-9, Art. A822-28-10, Art. A822-28-11, Art. A822-28-12, Art. A822-28-13, Art. A822-28-14, Art. A822-28-15, Art. A822-28-16, Art. A822-28-17, Art. A822-28-18, Art. A822-28-19\n
\n

\n
" } }, "LEGIARTI000032956499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-61", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032956499", "URL": "article/LEGI/ARTI/00/00/32/95/64/LEGIARTI000032956499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGITEXT000020031330", "#text": "Arrêté du 19 décembre 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031333", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020031355", "@num": "19", "#text": "Arrêté du 19 décembre 2008 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000032940345", "@num": "67", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 67", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000032940347", "@num": "68", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 68", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000032956492", "@num": "R822-21", "#text": "Code de commerce - art. 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Sous réserve des articles R. 822-62 et R. 822-63, les dispositions du chapitre IV relatives à la discipline des commissaires aux comptes sont applicables à la société et aux actionnaires ou associés.

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La société peut faire l'objet de poursuites disciplinaires indépendamment de celles qui seraient intentées contre les actionnaires ou associés.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006270931", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000020632410", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032956499", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000020632410", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020619978", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000020632410", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020632410", "liens_entrants": true }

Article A822-28-1 AUTONOME MODIFIE, en vigueur du 15/05/2009 au 01/03/2018 (Code de commerce)