{ "article": { "LEGIARTI000024415927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024415927", "URL": "article/LEGI/ARTI/00/00/24/41/59/LEGIARTI000024415927.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024418175", "@num": "L823-16-1", "#text": "Code de commerce - art. L823-16-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024418172", "@num": "L132-6", "#text": "Code des juridictions financières - art. L132-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508127", "@fin": "2999-01-01", "#text": "II. ― AUTRES MESURES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415779", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024453271", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-07-31" } ] }, "@cid": "JORFTEXT000024413775", "@nor": "BCRX1110529L", "@num": "2011-900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024413775", "@c_titre_court": "Loi n°2011-900 du 29 juillet 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-07-31", "@id_txt": "LEGITEXT000024415775", "@c_titre_court": "LOI n° 2011-900 du 29 juillet 2011" } ], "@date_publi": "2011-07-30", "@date_signature": "2011-07-29", "@num_parution_jo": "0175" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024415927", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024414145", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. L132-6\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. L823-16-1\n
\n

\n
" } }, "LEGIARTI000024418172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L132-6", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024418172", "URL": "article/LEGI/ARTI/00/00/24/41/81/LEGIARTI000024418172.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024415927", "@num": "63", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000033235257", "@num": "8", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033262883", "@num": "L132-2-2", "#text": "Code des juridictions financières - art. 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R143-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148660", "@fin": "2011-12-15", "#text": "CHAPITRE II : Relations avec le Parlement", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000024967119", "@fin": "2999-01-01", "#text": "CHAPITRE II : Relations avec le Parlement et avec le Gouvernement", "@debut": "2011-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000024418172", "@fin": "2017-05-01", "@num": "L132-6", "@etat": "TRANSFERE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033262842", "@fin": "2999-01-01", "@num": "L132-6", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les rapports de certification des comptes des administrations publiques soumises par la loi à l'obligation de certification de leurs comptes sont obligatoirement transmis sans délai à la Cour des comptes qui en établit une synthèse et, sur cette base, émet un avis sur la qualité des comptes de ces administrations publiques. Cet avis est transmis au Premier ministre, au ministre chargé du budget et aux présidents des assemblées parlementaires." } }, "LEGIARTI000024418175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024418175", "URL": "article/LEGI/ARTI/00/00/24/41/81/LEGIARTI000024418175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024415927", "@num": "63", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032253021", "@num": "54", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 54 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000048520392", "@num": "17", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048532690", "@num": "L821-64", "#text": "Code de commerce - art. 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L950-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161411", "@fin": "2024-01-01", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Des modalités d'exercice des missions de certification des comptes et de certification des informations en matière de durabilité .", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "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": "LEGIARTI000024418175", "@fin": "2024-01-01", "@num": "L823-16-1", "@etat": "TRANSFERE", "@debut": "2011-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les commissaires aux comptes sont déliés du secret professionnel à l'égard du comptable public d'un organisme public lorsqu'ils sont chargés de la certification des comptes dudit organisme.
\n
Les commissaires aux comptes adressent copie de leurs rapports de certification des comptes des organismes publics dotés d'un comptable public à ce dernier." } } }, "article_lien": [ { "article_id": "LEGIARTI000024418172", "cible": true, "cidtexte": "JORFTEXT000024413775", "id": "LEGIARTI000024415927", "typelien": "CREE" }, { "article_id": "LEGIARTI000024418175", "cible": true, "cidtexte": "JORFTEXT000024413775", "id": "LEGIARTI000024415927", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024415927", "liens_entrants": true }

Article 63 ENTIEREMENT_MODIF (Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1))