{ "article": { "LEGIARTI000031706494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "72", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031706494", "URL": "article/LEGI/ARTI/00/00/31/70/64/LEGIARTI000031706494.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031728685", "@num": "L114-5", "#text": "Code de la sécurité sociale. - art. L114-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031728678", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031706298", "@fin": "2999-01-01", "#text": "Section 2 : Caisse nationale de la solidarité pour l'autonomie", "@debut": "2015-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031706290", "@fin": "2999-01-01", "#text": "Chapitre Ier : Gouvernance nationale", "@debut": "2015-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031706308", "@fin": "2999-01-01", "#text": "Titre IV : GOUVERNANCE DES POLITIQUES DE L'AUTONOMIE", "@debut": "2015-12-30" } ] }, "@cid": "JORFTEXT000031700731", "@nor": "AFSX1404296L", "@num": "2015-1776", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1776 du 28 décembre 2015 relative à l'adaptation de la société au vieillissement (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031700731", "@c_titre_court": "LOI n° 2015-1776 du 28 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1776 du 28 décembre 2015 relative à l'adaptation de la société au vieillissement (1)", "@debut": "2015-12-30", "@id_txt": "LEGITEXT000031706275", "@c_titre_court": "LOI n°2015-1776 du 28 décembre 2015" } ], "@date_publi": "2015-12-29", "@date_signature": "2015-12-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031706494", "@fin": "2999-01-01", "@num": "72", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031701448", "@fin": "2999-01-01", "@num": "72", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L114-5, Art. L114-8\n
\n

\n
" } }, "LEGIARTI000031728678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-01", "DATE_DEBUT": "2015-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000031728678", "URL": "article/LEGI/ARTI/00/00/31/72/86/LEGIARTI000031728678.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921555", "@num": "66-1", "#text": "Décret n°69-810 du 12 août 1969 - art. 66-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000018803387", "@num": "4", "#text": "Décret n°2008-460 du 15 mai 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018802145", "@nortexte": "PRMX0805208D", "@numtexte": "2008-460", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-15" }, { "@id": "LEGIARTI000031706494", "@num": "72", "#text": "LOI n°2015-1776 du 28 décembre 2015 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000031700731", "@nortexte": "AFSX1404296L", "@numtexte": "2015-1776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000036258724", "#text": "Arrêté du 14 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036240374", "@nortexte": "SSAS1735388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000036695131", "@num": "18", "#text": "Décret n°2018-174 du 9 mars 2018 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036694251", "@nortexte": "SSAS1800067D", "@numtexte": "2018-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-09" }, { "@id": "LEGIARTI000047932561", "@num": "15", "#text": "Arrêté du 27 juillet 2023 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGITEXT000048486066", "#text": "Décret n°2023-1112 du 28 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048480881", "@nortexte": "AGRS2325585D", "@numtexte": "2023-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-28" }, { "@id": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006357219", "@num": "L140-2", "#text": "Code des juridictions financières - art. L140-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357177", "@num": "LO132-2-1", "#text": "Code des juridictions financières - art. LO132-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933543", "@num": "A823-27-2", "#text": "Code de commerce - art. A823-27-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258463", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876380", "@num": "R821-194", "#text": "Code de commerce - art. R821-194 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716015", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030418245", "@num": "R823-17", "#text": "Code de commerce - art. R823-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737485", "@num": "D611-34", "#text": "Code de la sécurité sociale. - art. D611-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741020", "@num": "L114-6", "#text": "Code de la sécurité sociale. - art. L114-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845610", "@num": "L114-6-1", "#text": "Code de la sécurité sociale. - art. L114-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036703772", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025011804", "@num": "L132-2-2", "#text": "Code des juridictions financières - art. L132-2-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262951", "@num": "L141-10", "#text": "Code des juridictions financières - art. L141-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032443003", "@num": "L141-3", "#text": "Code des juridictions financières - art. L141-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024232153", "@num": "R137-5", "#text": "Code des juridictions financières - art. R137-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024232437", "@num": "R137-6", "#text": "Code des juridictions financières - art. R137-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027256925", "@num": "R143-13", "#text": "Code des juridictions financières - art. R143-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036060179", "@num": "R143-23", "#text": "Code des juridictions financières - art. R143-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313148", "@num": "L114-10", "#text": "Code des relations entre le public et l'adminis... - art. L114-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156002", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2003-08-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741023", "@fin": "2007-12-22", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845614", "@fin": "2009-01-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019704691", "@fin": "2015-12-30", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031728678", "@fin": "2017-07-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2015-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033265175", "@fin": "2020-01-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041396125", "@fin": "2021-01-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042684389", "@fin": "2999-01-01", "@num": "L114-8", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes des organismes nationaux de sécurité sociale, autres que ceux mentionnés à l'article LO 132-2-1 du code des juridictions financières, ainsi que ceux des organismes créés pour concourir au financement de l'ensemble des régimes et ceux de la Caisse nationale de solidarité pour l'autonomie, sont certifiés par un commissaire aux comptes. Lorsque ces organismes établissent des comptes combinés, la certification est effectuée par deux commissaires aux comptes au moins.

Une norme d'exercice professionnel homologuée par voie réglementaire précise les diligences devant être accomplies par les commissaires aux comptes. Les dispositions de l'article L. 141-3 du code des juridictions financières sont applicables à ces derniers.

Les commissaires aux comptes sont également tenus de communiquer leur rapport aux autorités administratives compétentes en ce qui concerne les comptes annuels et les comptes combinés mentionnés au premier alinéa du présent article.

Les autorités administratives compétentes peuvent demander aux commissaires aux comptes des organismes mentionnés au présent article tout renseignement sur l'activité de l'organisme contrôlé. Les commissaires aux comptes sont alors déliés, à leur égard, du secret professionnel. Les autorités administratives compétentes peuvent également transmettre aux commissaires aux comptes de ces organismes les informations nécessaires à l'accomplissement de leur mission. Ces informations sont couvertes par le secret professionnel.

Les autorités administratives compétentes peuvent en outre transmettre des observations écrites aux commissaires aux comptes qui sont alors tenus d'apporter des réponses en cette forme.

Les commissaires aux comptes sont tenus de signaler dans les meilleurs délais aux autorités administratives compétentes tout fait concernant l'organisme ou toute décision prise par ses organes de direction, dont ils ont eu connaissance dans l'exercice de leur mission, de nature :

1° A constituer une violation aux dispositions législatives et réglementaires qui leur sont applicables ;

2° A entraîner le refus de la certification de ses comptes ou l'émission de réserves.

La même obligation s'applique aux faits et aux décisions dont ils viendraient à avoir connaissance dans l'exercice de leur mission de commissaire aux comptes dans une entité entrant dans le périmètre d'établissement des comptes combinés au sens de l'article L. 114-6.

La responsabilité des commissaires aux comptes ne peut être engagée pour les informations ou divulgations de faits auxquelles ils procèdent en exécution des obligations imposées par le présent article.

" } }, "LEGIARTI000031728685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2015-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000031728685", "URL": "article/LEGI/ARTI/00/00/31/72/86/LEGIARTI000031728685.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041969453", "@num": "2", "#text": "Décret n°70-1277 du 23 décembre 1970 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000306984", "@numtexte": "70-1277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-12-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000037948765", "@num": "26", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000026992274", "@num": "19", "#text": "Ordonnance n° 2002-149 du 7 février 2002 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409831", "@nortexte": "INTX0100166R", "@numtexte": "2002-149", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2002-02-07" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000031706494", "@num": "72", "#text": "LOI n°2015-1776 du 28 décembre 2015 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000031700731", "@nortexte": "AFSX1404296L", "@numtexte": "2015-1776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000050814251", "#text": "Arrêté du 24 avril 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036847980", "@nortexte": "SSAS1811636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "LEGITEXT000049284132", "#text": "Arrêté du 14 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049283038", "@nortexte": "ECOZ2406798A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-14" }, { "@id": "LEGIARTI000041968738", "@num": "D114-4-1", "#text": "Code de la sécurité sociale. - art. D114-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968074", "@num": "D114-4-4", "#text": "Code de la sécurité sociale. - art. 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Les régimes obligatoires de base de sécurité sociale et les organismes concourant à leur financement, ainsi que la Caisse nationale de solidarité pour l'autonomie appliquent un plan comptable unique fondé sur le principe de la constatation des droits et obligations. Les opérations sont prises en compte au titre de l'exercice auquel elles se rattachent, indépendamment de leur date de paiement ou d'encaissement.

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Un décret fixe les règles comptables applicables aux régimes et organismes visés au premier alinéa, ainsi que les modalités de transmission et de centralisation des comptes de ces régimes et organismes.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000031728678", "cible": true, "cidtexte": "JORFTEXT000031700731", "id": "LEGIARTI000031706494", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000031728685", "cible": true, "cidtexte": "JORFTEXT000031700731", "id": "LEGIARTI000031706494", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031706494", "liens_entrants": true }

Article 72 ENTIEREMENT_MODIF (LOI n° 2015-1776 du 28 décembre 2015 relative à l'adaptation de la société au vieillissement (1))