{ "article": { "LEGIARTI000022513297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022513297", "URL": "article/LEGI/ARTI/00/00/22/51/32/LEGIARTI000022513297.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022517606", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022513216", "@fin": "2999-01-01", "#text": "CHAPITRE III : EXPERTISE COMPTABLE", "@debut": "2010-07-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022513225", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS DIVERSES DE SIMPLIFICATION RELATIVES A DES PROFESSIONS ET DES ACTIVITES REGLEMENTEES", "@debut": "2010-07-25" } ] }, "@cid": "JORFTEXT000022511227", "@nor": "ECEX0913300L", "@num": "2010-853", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022511227", "@c_titre_court": "LOI n° 2010-853 du 23 juillet 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services (1)", "@debut": "2010-07-25", "@id_txt": "LEGITEXT000022513211", "@c_titre_court": "LOI n° 2010-853 du 23 juillet 2010" } ], "@date_publi": "2010-07-24", "@date_signature": "2010-07-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022513297", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022511440", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Ordonnance n°45-2138 du 19 septembre 1945
\n Art. 17\n
\n

\n
" } }, "LEGIARTI000022517606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-03", "DATE_DEBUT": "2010-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000022517606", "URL": "article/LEGI/ARTI/00/00/22/51/76/LEGIARTI000022517606.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927160", "@num": "2", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927272", "@num": "3-1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927275", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927273", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGITEXT000005632273", "#text": "Décret n°2002-208 du 12 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006208258", "@num": "1", "#text": "Décret n°2002-208 du 12 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006240939", "@num": "1", "#text": "Décret n°2005-453 du 10 mai 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808250", "@nortexte": "BUDF0500019D", "@numtexte": "2005-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "LEGITEXT000021028675", "#text": "Décret n°2009-1103\n du 8 septembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000021028692", "@num": "3", "#text": "Décret n°2009-1103\n du 8 septembre 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000022513297", "@num": "27", "#text": "LOI n°2010-853\n du 23 juillet 2010 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "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": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les experts-comptables, les sociétés d'expertise comptable, les associations de gestion et de comptabilité et les salariés mentionnés à l'article 83 ter et à l'article 83 quater sont tenus, s'ils sont établis en France, de souscrire un contrat d'assurance selon des modalités fixées par décret pour garantir la responsabilité civile qu'ils peuvent encourir en raison de l'ensemble de leurs travaux et activités.

\n
\n

Lorsque les conséquences pécuniaires de la responsabilité civile encourue par les personnes visées à l'alinéa précédent à raison des travaux et activités qui y sont mentionnés ne sont pas couvertes par un tel contrat, elles sont garanties par un contrat d'assurance souscrit par le conseil supérieur de l'ordre au profit de qui il appartiendra. Chacune des personnes mentionnées à l'alinéa précédent participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022517606", "cible": true, "cidtexte": "JORFTEXT000022511227", "id": "LEGIARTI000022513297", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022513297", "liens_entrants": true }

Article 27 ENTIEREMENT_MODIF (LOI n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services)