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\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L822-14\n
\n

\n
" } }, "LEGIARTI000032258645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-03", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258645", "URL": "article/LEGI/ARTI/00/00/32/25/86/LEGIARTI000032258645.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006657684", "@num": "3", "#text": "Loi n°91-772 du 7 août 1991 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@id": "LEGIARTI000006714113", "@num": "114", "#text": "Loi n°2003-706 du 1 août 2003 - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000032253067", "@num": "27", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000033613763", "@num": "53", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000006235073", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235077", "@num": "L612-4", "#text": "Code de commerce - art. L612-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524947", "@num": "L821-34", "#text": "Code de commerce - art. L821-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242809", "@num": "L823-8", "#text": "Code de commerce - art. L823-8 (VT)", "@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": "LEGIARTI000006226247", "@num": "L225-234", "#text": "Code de commerce. - art. L225-234 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161407", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535522", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@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": "LEGIARTI000006242729", "@fin": "2005-09-09", "@num": "L822-14", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242730", "@fin": "2008-12-10", "@num": "L822-14", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901962", "@fin": "2009-04-01", "@num": "L822-14", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148529", "@fin": "2009-05-14", "@num": "L822-14", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020639394", "@fin": "2016-06-17", "@num": "L822-14", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258645", "@fin": "2021-07-03", "@num": "L822-14", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000043757737", "@fin": "2024-01-01", "@num": "L822-14", "@etat": "TRANSFERE", "@debut": "2021-07-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535548", "@fin": "2999-01-01", "@num": "L822-14", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le commissaire aux comptes, personne physique, et, dans les sociétés de commissaires aux comptes, les personnes mentionnées au premier alinéa de l'article L. 822-9 ne peuvent certifier durant plus de six exercices consécutifs, dans la limite de sept années, les comptes des entités d'intérêt public, des personnes et entités mentionnées à l'article L. 612-1 et des associations mentionnées à l'article L. 612-4 dès lors qu'elles font appel public à la générosité au sens de l'article 3 de la loi n° 91-772 du 7 août 1991. Ils peuvent à nouveau participer à une mission de contrôle légal des comptes de ces personnes ou entités à l'expiration d'un délai de trois ans à compter de la date de clôture du sixième exercice qu'ils ont certifié.

II.-Les dispositions du I sont applicables à la certification des comptes des filiales importantes d'une entité d'intérêt public lorsque l'entité d'intérêt public et sa filiale ont désigné le même commissaire aux comptes.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000032258645", "cible": true, "cidtexte": "JORFTEXT000032251241", "id": "LEGIARTI000032253067", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032253067", "liens_entrants": true }

Article 27 ENTIEREMENT_MODIF (Ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes)