{ "article": { "LEGIARTI000032252997": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032252997", "URL": "article/LEGI/ARTI/00/00/32/25/29/LEGIARTI000032252997.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032258683", "@num": "L823-9", "#text": "Code de commerce - art. L823-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032252976", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions relatives à l'exercice du contrôle légal", "@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": "LEGIARTI000032252997", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032251471", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L823-9\n
\n

\n
" } }, "LEGIARTI000032258683": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-9", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258683", "URL": "article/LEGI/ARTI/00/00/32/25/86/LEGIARTI000032258683.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000032252997", "@num": "35", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000043504738", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502352", "@nortexte": "JUSC2112808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932537", "@num": "3", "#text": "Arrêté du 27 juillet 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048520392", "@num": "17", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000047933269", "@num": "A823-2", "#text": "Code de commerce - art. A823-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043775280", "@num": "A823-2-1", "#text": "Code de commerce - art. A823-2-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163405", "@num": "A823-22", "#text": "Code de commerce - art. A823-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034883561", "@num": "A823-27", "#text": "Code de commerce - art. A823-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163379", "@num": "A823-31", "#text": "Code de commerce - art. A823-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163377", "@num": "A823-32", "#text": "Code de commerce - art. A823-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429473", "@num": "A823-18-1", "#text": "Code de commerce - art. A823-8-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535138", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229368", "@num": "L233-28", "#text": "Code de commerce - art. L233-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525441", "@num": "L821-53", "#text": "Code de commerce - art. L821-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256736", "@num": "L823-10-1", "#text": "Code de commerce - art. L823-10-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258704", "@num": "L823-14", "#text": "Code de commerce - art. L823-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271034", "@num": "R823-16", "#text": "Code de commerce - art. R823-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725334", "@num": "R323-29", "#text": "Code de l'artisanat - art. R323-29 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305305", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438415", "@num": "L212-7-1", "#text": "Code de la mutualité - art. L212-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030435558", "@num": "L931-34-1", "#text": "Code de la sécurité sociale. - art. L931-34-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539721", "@num": "L329-3", "#text": "Code des assurances - art. L329-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563257", "@num": "131-39-2", "#text": "Code pénal - art. 131-39-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242832", "@fin": "2016-06-17", "@num": "L823-9", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258683", "@fin": "2024-01-01", "@num": "L823-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.

Lorsqu'une personne ou une entité établit des comptes consolidés, les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les personnes et entités comprises dans la consolidation.

Sans préjudice des dispositions de l'article L. 823-14, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des personnes et entités comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites personnes et entités.

Le contenu du rapport du commissaire destiné à l'organe appelé à statuer sur les comptes est fixé par décret en Conseil d'Etat.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000032258683", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032252997", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032252997", "liens_entrants": true }

Article 35 ENTIEREMENT_MODIF (Ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes)