{ "article": { "LEGIARTI000032252987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032252987", "URL": "article/LEGI/ARTI/00/00/32/25/29/LEGIARTI000032252987.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032254912", "@num": "L821-14", "#text": "Code de commerce - art. L821-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032254516", "@num": "L821-15", "#text": "Code de commerce - art. L821-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032252974", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives à l'organisation et au contrôle de la profession", "@debut": "2016-06-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032252978", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2016-06-17" } ] }, "@cid": "JORFTEXT000032251241", "@nor": "JUSC1602988R", "@num": "2016-315", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032251241", "@c_titre_court": "Ordonnance n° 2016-315 du 17 mars 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes", "@debut": "2016-06-17", "@id_txt": "LEGITEXT000032252964", "@c_titre_court": "Ordonnance n°2016-315 du 17 mars 2016" } ], "@ministere": "Ministère de la justice", "@date_publi": "2016-03-18", "@date_signature": "2016-03-17" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032252987", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032251408", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. L821-14, Art. L821-15\n
\n

\n
" } }, "LEGIARTI000032254516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032254516", "URL": "article/LEGI/ARTI/00/00/32/25/45/LEGIARTI000032254516.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032252987", "@num": "15", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032258575", "@num": "L822-1-2", "#text": "Code de commerce - art. L822-1-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877833", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877828", "@num": "R821-49", "#text": "Code de commerce - art. R821-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877823", "@num": "R821-50", "#text": "Code de commerce - art. R821-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253457", "@fin": "2024-01-01", "#text": "Section 2 : Du contrôle de la profession", "@debut": "2016-06-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032254516", "@fin": "2024-01-01", "@num": "L821-15", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535432", "@fin": "2999-01-01", "@num": "L821-15", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions d'application du présent chapitre sont fixées par décret en Conseil d'Etat

" } }, "LEGIARTI000032254912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032254912", "URL": "article/LEGI/ARTI/00/00/32/25/49/LEGIARTI000032254912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 53 3° de l'ordonnance n° 2016-315 du 17 mars 2016, les dispositions de l'article L. 822-14 du code de commerce dans sa rédaction issue de la présente ordonnance sont applicables aux entités d'intérêt public mentionnées aux 1° à 5° du III de l'article L. 820-1 du code de commerce tel que modifié par la présente ordonnance, à compter du premier exercice ouvert postérieurement au 31 décembre 2016 ;

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Le Haut conseil, de sa propre initiative ou à la demande du garde des sceaux, ministre de la justice, de l'Autorité des marchés financiers, de l'Autorité de contrôle prudentiel et de résolution ou de la Compagnie nationale des commissaires aux comptes, adopte les normes prévues au 2° de l'article L. 821-1.

Les projets de normes sont élaborés par la commission prévue au III de l'article L. 821-2.

Les normes sont adoptées par le Haut conseil, après avis de la Compagnie nationale des commissaires aux comptes. Elles sont homologuées par arrêté du garde des sceaux, ministre de la justice.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000032254912", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032252987", "typelien": "CREE" }, { "article_id": "LEGIARTI000032254516", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032252987", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032252987", "liens_entrants": true }

Article 15 ENTIEREMENT_MODIF (Ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes)