{ "article": { "LEGIARTI000025555190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025555190", "URL": "article/LEGI/ARTI/00/00/25/55/51/LEGIARTI000025555190.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000025576818", "@num": "L821-9", "#text": "Code de commerce - art. L821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025555001", "@fin": "2999-01-01", "#text": "Chapitre II : Assouplissement du régime des professions réglementées", "@debut": "2012-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025555008", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS RELATIVES À LA SIMPLIFICATION DU DROIT DE PLUSIEURS SECTEURS D'ACTIVITÉ DÉTERMINÉS", "@debut": "2012-03-24" } ] }, "@cid": "JORFTEXT000025553296", "@nor": "EFIX1127393L", "@num": "2012-387", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025553296", "@c_titre_court": "LOI n° 2012-387 du 22 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2012-03-24", "@id_txt": "LEGITEXT000025554994", "@c_titre_court": "LOI n°2012-387 du 22 mars 2012" } ], "@date_publi": "2012-03-23", "@date_signature": "2012-03-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025555190", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025553865", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code de commerce
\n
\nArt. L821-9\n
\n
\n
A abrogé les dispositions suivantes :
\n
\n

- Ordonnance n°2008-1278 du 8 décembre 2008
\nArt. 20\n
\n

\n
" } }, "LEGIARTI000019900149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019900149", "URL": "article/LEGI/ARTI/00/00/19/90/01/LEGIARTI000019900149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025555190", "@num": "88", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 88", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000006242507", "@num": "L821-9", "#text": "Code de commerce - art. L821-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@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": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019900149", "@fin": "2012-03-24", "@num": "20", "@etat": "ABROGE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019900084", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les contrôleurs mentionnés au premier alinéa de l'article L. 821-9 du code de commerce sont mis à la disposition du Haut Conseil par la Compagnie nationale des commissaires aux comptes. Ils reçoivent leurs instructions du seul Haut Conseil du commissariat aux comptes.
La mise à disposition des contrôleurs est sans effet sur les obligations de l'employeur, notamment en matière de rémunérations, de formation professionnelle, d'avancement, de charges et d'avantages sociaux. Elle prend fin lorsque, à compter d'une date fixée par décret, les contrôleurs sont employés par le Haut Conseil en vertu de contrats de droit privé.
Un directeur des contrôleurs est employé par le Haut Conseil en vertu d'un contrat de droit privé.

" } }, "LEGIARTI000025576818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025576818", "URL": "article/LEGI/ARTI/00/00/25/57/68/LEGIARTI000025576818.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000048539863", "@num": "1", "#text": "Décret n°2009-1493 du 3 décembre 2009 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384345", "@nortexte": "JUSC0927298D", "@numtexte": "2009-1493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-03" }, { "@id": "LEGIARTI000025555190", "@num": "88", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 88", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@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": "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": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613737", "@num": "L821-12-2", "#text": "Code de commerce - art. L821-12-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613735", "@num": "L821-12-3", "#text": "Code de commerce - art. L821-12-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242464", "@num": "L821-3-1", "#text": "Code de commerce - art. L821-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900614", "@num": "L821-5-1", "#text": "Code de commerce - art. L821-5-1 (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": "LEGIARTI000006242504", "@num": "L821-7", "#text": "Code de commerce - art. L821-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258754", "@num": "L823-19", "#text": "Code de commerce - art. L823-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751002", "@num": "R821-71", "#text": "Code de commerce - art. R821-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046018976", "@num": "R821-72", "#text": "Code de commerce - art. R821-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878121", "@num": "R821-74", "#text": "Code de commerce - art. R821-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751011", "@num": "R821-75", "#text": "Code de commerce - art. R821-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032943980", "@num": "R821-76", "#text": "Code de commerce - art. R821-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540005", "@num": "R823-21-3", "#text": "Code de commerce - art. R823-21-3 (VT)", "@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. 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Les contrôles prévus au b de l'article L. 821-7 sont effectués, dans les conditions et selon les modalités définies par le Haut Conseil du commissariat aux comptes, par des contrôleurs n'exerçant pas de fonctions de contrôle légal des comptes ou par la Compagnie nationale des commissaires aux comptes ou les compagnies régionales. Les contrôleurs du Haut Conseil et leur directeur sont employés dans les conditions prévues à l'article L. 821-3-1.

Lorsque ces contrôles sont relatifs à des commissaires aux comptes nommés auprès de personnes dont les titres financiers sont admis aux négociations sur un marché réglementé ou offerts au public sur un système multilatéral de négociation qui se soumet aux dispositions législatives ou réglementaires visant à protéger les investisseurs contre les opérations d'initiés, les manipulations de cours et la diffusion de fausses informations ou d'organismes de placements collectifs, ils sont effectués avec le concours de l'Autorité des marchés financiers.

Les contrôles prévus au c de l'article L. 821-7 sont effectués par la Compagnie nationale ou les compagnies régionales, à leur initiative ou à la demande du Haut Conseil.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025576818", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555190", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019900149", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555190", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025555190", "liens_entrants": true }

Article 88 ENTIEREMENT_MODIF (LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1))