{ "article": { "LEGIARTI000025599568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "137", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025599568", "URL": "article/LEGI/ARTI/00/00/25/59/95/LEGIARTI000025599568.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912756", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599360", "@fin": "2999-01-01", "#text": "Section 2 : Obligation d'assurance en responsabilité civile professionnelle", "@debut": "2012-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599333", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2012-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599389", "@fin": "2999-01-01", "#text": "TITRE III : EXERCICE DE LA PROFESSION", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025599568", "@fin": "2999-01-01", "@num": "137", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596427", "@fin": "2999-01-01", "@num": "137", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les conseils régionaux ou la commission nationale d'inscription communiquent, à leur demande, aux clients ou adhérents des personnes mentionnées au premier alinéa de l'article 17 de l'ordonnance du 19 septembre 1945 susvisée, le nom de l'assureur et le numéro de la police d'assurance garantissant le professionnel.

" } }, "LEGIARTI000006912756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1970-02-22", "DATE_DEBUT": "1945-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006912756", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 JORF 21 septembre 1945 rectificatif JORF 30 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@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": "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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132389", "@fin": "2004-03-27", "#text": "Section III : Dispositions communes aux experts comptables et aux comptables agréés.", "@debut": "1945-09-21" } ] }, "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": "
La responsabilité propre des sociétés reconnues par l'ordre laisse subsister la responsabilité personnelle de chaque expert comptable ou comptable agréé à l'égard de l'ordre à raison des travaux qu'il est amené à exécuter lui-même pour le compte de ces sociétés et qui doivent être assortis de sa signature personnelle ainsi que du visa ou de la signature sociale.
\n
" } }, "LEGIARTI000006912757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-08-10", "DATE_DEBUT": "1970-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006912757", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912592", "@num": "8", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 8 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000317517", "#text": "Loi 68-946 1968-10-31 art. 33 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000317517", "@numtexte": "68-946", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1968-10-31" }, { "@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": "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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132389", "@fin": "2004-03-27", "#text": "Section III : Dispositions communes aux experts comptables et aux comptables agréés.", "@debut": "1945-09-21" } ] }, "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 experts comptables stagiaires et les comptables agréés, qu'ils soient personnes physiques ou groupés en personnes morales, sont tenus, pour garantir la responsabilité civile qu'ils peuvent encourir en raison des travaux mentionnés aux articles 2, premier alinéa, et 8 ci-dessus, de souscrire une police d'assurance selon les modalités fixées par décret.
\n
Les conséquences pécuniaires de la responsabilité civile encourue par les personnes visées à l'alinéa précédent, et non couvertes par la police d'assurance, sont garanties par une caisse instituée auprès du conseil supérieur de l'ordre et dotée de la personnalité morale. Les ressources de la caisse de garantie, qui peut elle-même souscrire des polices d'assurances, sont constituées par les versements obligatoires mis à la charge des personnes visées à l'alinéa premier dans les conditions fixées par un décret en Conseil d'Etat, qui détermine, en outre, les modalités d'organisation et de fonctionnement de la caisse.
\n
La responsabilité propre des sociétés reconnues par l'ordre laisse subsister la responsabilité personnelle de chaque expert comptable ou comptable agréé en raison des travaux qu'il est amené à exécuter lui-même pour le compte de ces sociétés. Lesdits travaux doivent être assortis de sa signature personnelle ainsi que du visa ou de la signature sociale.
\n
Les membres de l'ordre qui, étant associés ou actionnaires d'une société reconnue par lui, exercent leur activité dans cette société, ainsi que les membres de l'ordre salariés d'un confrère ou d'une société inscrite au tableau, peuvent exécuter en leur nom et pour leur propre compte les missions ou mandats qui leur sont directement confiés par des clients. Ils exercent ce droit dans les conditions prévues par les conventions qui les lient éventuellement auxdites sociétés ou à leurs employeurs.
" } }, "LEGIARTI000006912758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006912758", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912758.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912812", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@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": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08 art. 49 *modalités d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698374", "@num": "42", "#text": "Loi n°94-679 du 8 août 1994 - art. 42 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698436", "@num": "50", "#text": "Loi n°94-679 du 8 août 1994 - art. 50 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@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 - 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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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132389", "@fin": "2004-03-27", "#text": "Section III : Dispositions communes aux experts comptables et aux comptables agréés.", "@debut": "1945-09-21" } ] }, "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, qu'ils soient personnes physiques ou personnes morales, sont tenus, pour garantir la responsabilité civile qu'ils peuvent encourir en raison des travaux et activités visés aux articles 2 et 22, de souscrire un contrat d'assurance selon des modalités fixées par décret.
\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. Chaque membre de l'ordre participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.
" } }, "LEGIARTI000006912759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-25", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006912759", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912759.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 art. 2, art. 22, art. 83 ter, art. 83 quater", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912812", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@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 - 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art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@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, qu'ils soient personnes physiques ou personnes morales, les experts-comptables stagiaires autorisés, les associations de gestion et de comptabilité et les salariés mentionnés à l'article 83 ter et à l'article 83 quater sont tenus, pour garantir la responsabilité civile qu'ils peuvent encourir en raison des travaux et activités visés aux articles 2 et 22, de souscrire un contrat d'assurance selon des modalités fixées par décret.
\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.
" } }, "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 - 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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 - 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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
" } }, "LEGIARTI000028889160": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-24", "DATE_DEBUT": "2014-05-03" } }, "META_COMMUN": { "ID": "LEGIARTI000028889160", "URL": "article/LEGI/ARTI/00/00/28/88/91/LEGIARTI000028889160.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": "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": "LEGIARTI000028887998", "@num": "1", "#text": "Ordonnance n°2014-443\n du 30 avril 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028886245", "@nortexte": "FCPE1402667R", "@numtexte": "2014-443", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-04-30" }, { "@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 succursales, 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 justifier d'un contrat d'assurance selon des modalités fixées par décret pour garantir la responsabilité civile encourue en raison de l'ensemble de leurs travaux et activités.

Lorsque les conséquences pécuniaires de la responsabilité civile mentionnée 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.

" } }, "LEGIARTI000033678974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-16", "DATE_DEBUT": "2016-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000033678974", "URL": "article/LEGI/ARTI/00/00/33/67/89/LEGIARTI000033678974.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 - 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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 - 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Les experts-comptables, les sociétés d'expertise comptable, les succursales, les associations de gestion et de comptabilité, les salariés mentionnés à l'article 83 ter et à l'article 83 quater et les professionnels ayant été autorisés à exercer partiellement l'activité d'expertise comptable sont tenus, s'ils sont établis en France, de justifier d'un contrat d'assurance selon des modalités fixées par décret pour garantir la responsabilité civile encourue en raison de l'ensemble de leurs travaux et activités.

" } }, "LEGIARTI000045178550": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000045178550", "URL": "article/LEGI/ARTI/00/00/45/17/85/LEGIARTI000045178550.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": "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": "LEGIARTI000045168430", "@num": "15", "#text": "LOI n°2022-172 du 14 février 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045167536", "@nortexte": "ECOI2122201L", "@numtexte": "2022-172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-02-14" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - 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Lorsque les conséquences pécuniaires de la responsabilité civile mentionnée 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 national 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.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006912757", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912758", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045178550", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912756", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912759", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033678974", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022517606", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028889160", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599568", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025599568", "liens_entrants": true }

Article 137 AUTONOME VIGUEUR, en vigueur depuis le 01/04/2012 (Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable)