{ "article": { "LEGIARTI000032253049": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032253049", "URL": "article/LEGI/ARTI/00/00/32/25/30/LEGIARTI000032253049.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000032258544", "#text": "Code de commerce - Section 1 : De l'inscription (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006178837", "#text": "Code de commerce - Sous-section 1 : De l'inscription. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006178837", "#text": "Code de commerce - Sous-section 1 : De l'inscription. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006178838", "#text": "Code de commerce - Sous-section 2 : De la discipline. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258594", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258585", "@num": "L822-1-1", "#text": "Code de commerce - art. L822-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258575", "@num": "L822-1-2", "#text": "Code de commerce - art. L822-1-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258568", "@num": "L822-1-3", "#text": "Code de commerce - art. L822-1-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258559", "@num": "L822-3", "#text": "Code de commerce - art. L822-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258546", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032252975", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions relatives au statut des commissaires aux comptes", "@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": "LEGIARTI000032253049", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032251410", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Sous-section 2 : De la discipline., Art. L822-1, Art. L822-1-1, Art. L822-1-2, Art. L822-1-3, Art. L822-3, Art. L822-4, Sct. Section 1 : De l'inscription, Sct. Sous-section 1 : De l'inscription.\n
\n

\n
\n
" } }, "LEGIARTI000032258546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258546", "URL": "article/LEGI/ARTI/00/00/32/25/85/LEGIARTI000032258546.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921773", "@num": "126-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 126-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@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": "LEGIARTI000020031336", "@num": "3", "#text": "Arrêté du 19 décembre 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009583", "@nortexte": "JUSC0828437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000027144571", "#text": "Décret n°2013-192\n du 5 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027143928", "@nortexte": "JUSC1126718D", "@numtexte": "2013-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-05" }, { "@id": "LEGIARTI000032253049", "@num": "16", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032252991", "@num": "22", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000047344319", "@num": "2", "#text": "Arrêté du 22 mars 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047341050", "@nortexte": "JUSC2307450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGIARTI000048520390", "@num": "16", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGITEXT000049897418", "#text": "Décret n°2024-752 du 7 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000049897448", "@num": "7", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000048872253", "@num": "A821-34", "#text": "Code de commerce - art. 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A822-28-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047345232", "@num": "A822-28-11", "#text": "Code de commerce - art. A822-28-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655142", "@num": "A822-28-3", "#text": "Code de commerce - art. A822-28-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933133", "@num": "A822-5", "#text": "Code de commerce - art. A822-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933121", "@num": "A822-7", "#text": "Code de commerce - art. A822-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697070", "@num": "A822-8", "#text": "Code de commerce - art. A822-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048531839", "@num": "L821-24", "#text": "Code de commerce - art. L821-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535494", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871864", "@num": "R820-51", "#text": "Code de commerce - art. R820-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876428", "@num": "R821-206", "#text": "Code de commerce - art. R821-206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875143", "@num": "R822-1-1", "#text": "Code de commerce - art. R822-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891219", "@num": "R822-12", "#text": "Code de commerce - art. R822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891211", "@num": "R822-13", "#text": "Code de commerce - art. R822-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891167", "@num": "R822-2", "#text": "Code de commerce - art. R822-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891359", "@num": "R822-21", "#text": "Code de commerce - art. R822-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751034", "@num": "R822-22", "#text": "Code de commerce - art. R822-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891340", "@num": "R822-23", "#text": "Code de commerce - art. R822-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891323", "@num": "R822-26", "#text": "Code de commerce - art. R822-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891151", "@num": "R822-3", "#text": "Code de commerce - art. R822-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891482", "@num": "R822-32", "#text": "Code de commerce - art. R822-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891140", "@num": "R822-5", "#text": "Code de commerce - art. R822-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027145212", "@num": "R822-61-1", "#text": "Code de commerce - art. R822-61-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027145215", "@num": "R822-61-2", "#text": "Code de commerce - art. R822-61-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891111", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891106", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891246", "@num": "R822-9", "#text": "Code de commerce - art. R822-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715986", "@num": "R823-21", "#text": "Code de commerce - art. R823-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242631", "@fin": "2016-06-17", "@num": "L822-4", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258546", "@fin": "2024-01-01", "@num": "L822-4", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535450", "@fin": "2999-01-01", "@num": "L822-4", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 sont tenus de suivre une formation professionnelle continue leur permettant d'entretenir et de perfectionner leurs connaissances.

II. - Toute personne inscrite sur la liste mentionnée au I qui n'a pas exercé des fonctions de commissaire aux comptes pendant trois ans et qui n'a pas respecté durant cette période l'obligation mentionnée au I est tenue de suivre une formation particulière avant d'accepter une mission de certification.

\n
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R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242630", "@fin": "2016-06-17", "@num": "L822-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258559", "@fin": "2024-01-01", "@num": "L822-3", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535456", "@fin": "2999-01-01", "@num": "L822-3", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout commissaire aux comptes doit prêter, devant la cour d'appel dont il relève, le serment de remplir les devoirs de sa profession avec honneur, probité et indépendance, respecter et faire respecter les lois.
\n
" } }, "LEGIARTI000032258568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-21", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258568", "URL": "article/LEGI/ARTI/00/00/32/25/85/LEGIARTI000032258568.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020050308", "#text": "Décret n°2008-1487\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020017234", "@nortexte": "JUSC0824251D", "@numtexte": "2008-1487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000032253049", "@num": "16", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253055", "@num": "20", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000048524248", "@num": "L821-16", "#text": "Code de commerce - art. L821-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025793972", "@num": "R822-21-1", "#text": "Code de commerce - art. R822-21-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751082", "@num": "R822-52", "#text": "Code de commerce - art. R822-52 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000019901955", "@fin": "2016-06-17", "@num": "L822-1-3", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258568", "@fin": "2019-07-21", "@num": "L822-1-3", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000038799679", "@fin": "2024-01-01", "@num": "L822-1-3", "@etat": "TRANSFERE", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour être inscrite sur la liste des commissaires aux comptes, une société doit remplir les conditions suivantes :

1° La majorité des droits de vote de la société sont détenus par des commissaires aux comptes ou des sociétés de commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou des contrôleurs légaux des comptes régulièrement agréés dans un autre Etat membre de l'Union européenne. Lorsqu'une société de commissaires aux comptes détient une participation dans le capital d'une autre société de commissaires aux comptes, les actionnaires ou associés non commissaires aux comptes ne peuvent détenir plus de la majorité de l'ensemble des droits de vote des deux sociétés ;

2° Les fonctions de gérant, de président du conseil d'administration ou du directoire, de président du conseil de surveillance et de directeur général sont assurées par des commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes ;

3° La majorité au moins des membres des organes de gestion, d'administration, de direction ou de surveillance doivent être des commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes. Les représentants permanents des sociétés de commissaires aux comptes associés ou actionnaires doivent être des commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes.

\n
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R822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242621", "@fin": "2016-06-17", "@num": "L822-1-2", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258575", "@fin": "2024-01-01", "@num": "L822-1-2", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions de l'article L. 822-1-1, les personnes physiques remplissant des conditions de compétence et d'expérience professionnelle peuvent être dispensées de tout ou partie du stage professionnel visé au 5° du même article, sur décision du garde des sceaux, ministre de la justice.

Sont dispensées des conditions de diplôme, de stage et d'examen prévues aux 5° et 6° de l'article L. 822-1-1, les personnes physiques qui justifient avoir acquis, dans un Etat membre de l'Union européenne ou dans un autre Etat admettant les nationaux français à exercer le contrôle légal des comptes, une qualification suffisante pour l'exercice du contrôle légal des comptes, sous réserve de subir un examen d'aptitude.

" } }, "LEGIARTI000032258585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258585", "URL": "article/LEGI/ARTI/00/00/32/25/85/LEGIARTI000032258585.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@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": "LEGIARTI000032253049", "@num": "16", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253051", "@num": "18", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000047344319", "@num": "2", "#text": "Arrêté du 22 mars 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047341050", "@nortexte": "JUSC2307450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGIARTI000048520390", "@num": "16", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000047345232", "@num": "A822-28-11", "#text": "Code de commerce - art. 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R822-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242620", "@fin": "2016-06-17", "@num": "L822-1-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258585", "@fin": "2024-01-01", "@num": "L822-1-1", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour être inscrite sur la liste des commissaires aux comptes, une personne physique doit remplir les conditions suivantes :

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1° Etre française, ressortissante d'un Etat membre de l'Union européenne, d'un Etat partie à l'accord sur l'Espace économique européen ou d'un autre Etat étranger lorsque celui-ci admet les nationaux français à exercer le contrôle légal des comptes ;

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2° N'avoir pas été l'auteur de faits contraires à l'honneur ou à la probité ayant donné lieu à condamnation pénale ;

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3° N'avoir pas été l'auteur de faits de même nature ayant donné lieu à une sanction disciplinaire de radiation ;

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4° N'avoir pas été frappée de faillite personnelle ou de l'une des mesures d'interdiction ou de déchéance prévues au livre VI ;

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5° Avoir accompli un stage professionnel, jugé satisfaisant, d'une durée fixée par voie réglementaire, chez un commissaire aux comptes ou une personne agréée par un Etat membre de l'Union européenne pour exercer le contrôle légal des comptes ;

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6° Avoir subi avec succès les épreuves du certificat d'aptitude aux fonctions de commissaire aux comptes ou être titulaire du diplôme d'expertise comptable.

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\n
\n
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R822-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956324", "@num": "R822-3", "#text": "Code de commerce - art. R822-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@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": "LEGIARTI000041955839", "@num": "R822-36", "#text": "Code de commerce - art. 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I.-Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou par des sociétés inscrites sur une liste établie par le Haut conseil du commissariat aux comptes, dans les conditions prévues aux articles L. 822-1-1 à L. 822-1-4.

II.-Une liste établie par le Haut conseil énumère les contrôleurs de pays tiers mentionnés au I de l'article L. 822-1-5.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000032258546", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253049", "typelien": "DEPLACE" }, { "article_id": "LEGIARTI000032258559", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253049", "typelien": "DEPLACE" }, { "article_id": "LEGIARTI000032258568", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253049", "typelien": "DEPLACE" }, { "article_id": "LEGIARTI000032258575", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253049", "typelien": "DEPLACE" }, { "article_id": "LEGIARTI000032258585", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253049", "typelien": "DEPLACE" }, { "article_id": "LEGIARTI000032258594", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253049", "typelien": "DEPLACE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032253049", "liens_entrants": true }

Article 16 ENTIEREMENT_MODIF (Ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes)