{ "article": { "LEGIARTI000032940228": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032940228", "URL": "article/LEGI/ARTI/00/00/32/94/02/LEGIARTI000032940228.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032955433", "@num": "R821-1", "#text": "Code de commerce - art. R821-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955428", "@num": "R821-2", "#text": "Code de commerce - art. R821-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955424", "@num": "R821-3", "#text": "Code de commerce - art. R821-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955419", "@num": "R821-4", "#text": "Code de commerce - art. R821-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955415", "@num": "R821-5", "#text": "Code de commerce - art. R821-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955409", "@num": "R821-6", "#text": "Code de commerce - art. R821-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955405", "@num": "R821-7", "#text": "Code de commerce - art. R821-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955401", "@num": "R821-8", "#text": "Code de commerce - art. R821-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940191", "@fin": "2999-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032940195", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2016-07-29" } ] }, "@cid": "JORFTEXT000032938640", "@nor": "JUSC1613212D", "@num": "2016-1026", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1026 du 26 juillet 2016 pris pour l'application de l'ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032938640", "@c_titre_court": "Décret n°2016-1026 du 26 juillet 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1026 du 26 juillet 2016 pris pour l'application de l'ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes", "@debut": "2016-07-29", "@id_txt": "LEGITEXT000032940171", "@c_titre_court": "Décret n°2016-1026 du 26 juillet 2016" } ], "@ministere": "Ministère de la justice", "@date_publi": "2016-07-28", "@date_signature": "2016-07-26", "@num_parution_jo": "0174" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032940228", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032938699", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-1, Art. R821-2, Art. R821-3, Art. R821-4, Art. R821-5, Art. R821-6, Art. R821-7, Art. R821-8\n
\n

\n
" } }, "LEGIARTI000032955401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955401", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955401.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@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": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270805", "@fin": "2016-07-29", "@num": "R821-8", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955401", "@fin": "2024-02-01", "@num": "R821-8", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les fonctions de commissaire du Gouvernement sont exercées par le directeur des affaires civiles et du sceau ou son représentant" } }, "LEGIARTI000032955405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-25", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955405", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163339", "@num": "Annexe 8-6", "#text": "Code de commerce - art. Annexe 8-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270804", "@fin": "2016-07-29", "@num": "R821-7", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955405", "@fin": "2020-03-25", "@num": "R821-7", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041750953", "@fin": "2024-02-01", "@num": "R821-7", "@etat": "ABROGE", "@debut": "2020-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le Haut conseil rend compte de son activité dans un rapport annuel. Le cas échéant, les observations du commissaire du Gouvernement sont annexées à ce rapport.

Le rapport est adressé au garde des sceaux, ministre de la justice. Il est publié sur le site internet du Haut conseil.

Le Haut conseil publie, dans son rapport annuel ou sur tout autre support, les informations mentionnées à l'article 28 du règlement (UE) n° 537/2014.

" } }, "LEGIARTI000032955409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955409", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955409.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163339", "@num": "Annexe 8-6", "#text": "Code de commerce - art. Annexe 8-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242731", "@num": "L822-16", "#text": "Code de commerce - art. L822-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046018899", "@num": "R821-70", "#text": "Code de commerce. - art. R821-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071103", "#text": "Code de déontologie de la profession de commissaire aux comptes", "@sens": "source", "@cidtexte": "LEGITEXT000006071103", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270803", "@fin": "2010-02-13", "@num": "R821-6", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021821389", "@fin": "2016-07-29", "@num": "R821-6", "@etat": "MODIFIE", "@debut": "2010-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955409", "@fin": "2024-01-01", "@num": "R821-6", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000048539849", "@fin": "2024-02-01", "@num": "R821-6", "@etat": "ABROGE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Lorsque, en application de l'article L. 822-16, le Haut conseil du commissariat aux comptes est saisi d'une demande d'avis portant sur le code de déontologie de la profession de commissaire aux comptes, il rend son avis dans un délai d'un mois.

II. - Le Haut conseil peut être saisi de toute question entrant dans ses compétences par le garde des sceaux, ministre de la justice, le ministre chargé de l'économie, le procureur général près la Cour des comptes, le président de la Compagnie nationale des commissaires aux comptes, l'Autorité des marchés financiers ou l'Autorité de contrôle prudentiel et de résolution. Il peut également se saisir d'office.

\n
\n
" } }, "LEGIARTI000032955415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-25", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955415", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955415.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000019414624", "@num": "R821-14-1", "#text": "Code de commerce. - art. R821-14-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270802", "@fin": "2009-05-22", "@num": "R821-5", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644326", "@fin": "2016-07-29", "@num": "R821-5", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955415", "@fin": "2020-03-25", "@num": "R821-5", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041750950", "@fin": "2024-02-01", "@num": "R821-5", "@etat": "ABROGE", "@debut": "2020-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'il statue en formation restreinte, le Haut conseil se réunit sur convocation du président de cette formation. Le délai de convocation est de quinze jours. Il peut être réduit à huit jours en cas d'urgence.

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L'ordre du jour est fixé par le président de la formation restreinte. Le secrétariat est assuré par le secrétaire du Haut conseil.

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La formation ne délibère valablement que si trois de ses membres au moins sont présents.

\n
" } }, "LEGIARTI000032955419": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955419", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955419.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "JORFTEXT000029716821", "#text": "ORDONNANCE n° 2014-1329 du 6 novembre 2014", "@sens": "source", "@cidtexte": "JORFTEXT000029716821", "@nortexte": "PRMX1422861R", "@numtexte": "2014-1329", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@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": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163339", "@num": "Annexe 8-6", "#text": "Code de commerce - art. Annexe 8-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242472", "@num": "L821-4", "#text": "Code de commerce - art. L821-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270801", "@fin": "2016-07-29", "@num": "R821-4", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955419", "@fin": "2024-02-01", "@num": "R821-4", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Haut conseil et le bureau peuvent, dans les conditions définies par le règlement intérieur, recourir aux formes de délibérations collégiales à distance prévues par l'ordonnance n° 2014-1329 du 6 novembre 2014 relative aux délibérations à distance des instances administratives à caractère collégial.

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Les délibérations du Haut conseil et du bureau sont notifiées au commissaire du Gouvernement. Celui-ci peut, en application de l'article L. 821-4, demander une seconde délibération, par décision motivée, dans un délai de cinq jours ouvrables à compter de la notification.

" } }, "LEGIARTI000032955424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-06-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955424", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955424.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000032253825", "@num": "L824-8", "#text": "Code de commerce - art. L824-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035371689", "@num": "R950-1", "#text": "Code de commerce - art. R950-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270800", "@fin": "2016-07-29", "@num": "R821-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955424", "@fin": "2017-06-01", "@num": "R821-3", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034427552", "@fin": "2024-02-01", "@num": "R821-3", "@etat": "ABROGE", "@debut": "2017-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le Haut conseil se réunit au moins une fois par trimestre, sur convocation de son président, à l'initiative de celui-ci ou à la demande de quatre de ses membres ou du commissaire du Gouvernement.

Le délai de convocation est de quinze jours. Il peut être réduit à huit jours en cas d'urgence.

L'ordre du jour est fixé par le président, qui inscrit notamment toute question présentée par le commissaire du Gouvernement ou par quatre membres au moins.

Le Haut conseil ne délibère valablement que si sept de ses membres au moins sont présents. Ce quorum est ramené à cinq membres lorsque le Haut conseil statue en application de l'article L. 824-8.

Lorsque le quorum n'est pas atteint, le Haut conseil délibère valablement dans un délai minimal de huit jours quel que soit le nombre des membres présents, après une nouvelle convocation portant sur le même ordre du jour.

II. - Le bureau du Haut conseil se réunit sur convocation de son président. Il ne délibère valablement que si tous ses membres sont présents.

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\n
" } }, "LEGIARTI000032955428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955428", "URL": "article/LEGI/ARTI/00/00/32/95/54/LEGIARTI000032955428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940228", "@num": "5", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@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": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000020163339", "@num": "Annexe 8-6", "#text": "Code de commerce - art. Annexe 8-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034427555", "@num": "R821-1", "#text": "Code de commerce - art. R821-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270807", "@num": "R821-10", "#text": "Code de commerce - art. R821-10", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270810", "@num": "R821-13", "#text": "Code de commerce - art. R821-13", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019413735", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019413775", "@num": "R821-14-16", "#text": "Code de commerce - art. R821-14-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025794027", "@num": "R822-49", "#text": "Code de commerce - art. R822-49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270914", "@num": "R822-45", "#text": "Code de commerce. - art. R822-45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445609", "@num": "2044", "#text": "Code civil - art. 2044", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941169", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De l'organisation et du fonctionnement du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270799", "@fin": "2016-07-29", "@num": "R821-2", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955428", "@fin": "2024-02-01", "@num": "R821-2", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'organisation et le fonctionnement du Haut conseil, son président :

1° Représente le Haut conseil en justice et agit en son nom ;

2° Nomme aux emplois, fixe les rémunérations et les indemnités sous réserve des dispositions des articles R. 821-10 et R. 821-13 ; pour l'application du code du travail, il exerce les compétences du chef d'entreprise ;

3° A autorité sur l'ensemble des personnels des services. Il fixe l'organisation des services ;

4° Signe tous les actes relatifs à la compétence du Haut conseil ;

5° Peut transiger dans les conditions fixées au 9° de l'article R. 821-1 et par les articles 2044 à 2058 du code civil, et accorder des remises gracieuses dans les conditions fixées par l'article R. 821-14-11 ;

6° Est ordonnateur des recettes et des dépenses ;

7° Peut créer des régies de recettes et de dépenses dans les conditions fixées par l'article R. 821-14-16 ;

8° Passe au nom du Haut conseil les contrats, conventions et marchés ;

9° Tient la comptabilité des engagements de dépenses dans les conditions définies par le règlement comptable et financier ;

10° Gère les disponibilités et décide des placements.

\n
\n
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1° Le budget annuel et ses modifications en cours d'année ;

2° Le compte financier et l'affectation des résultats ;

3° Le règlement comptable et financier, qui est transmis au garde des sceaux, ministre de la justice, et au ministre chargé du budget ;

4° Les conditions générales de recrutement, d'emploi et de rémunération du personnel ainsi que sur les conditions et les modalités de remboursement des frais de déplacement et de séjour des membres et agents du Haut conseil ;

5° Les conditions générales de passation des conventions et marchés ;

6° Les conditions générales d'emploi des fonds disponibles et de placement des réserves ;

7° Les acquisitions, échanges et aliénations de biens immobiliers ;

8° Les emprunts ;

9° Les transactions au-delà d'un montant qu'il fixe, sur proposition du président ;

10° Les dons et legs ;

11° Le règlement intérieur qui est homologué par arrêté du garde des sceaux, ministre de la justice, et publié au Journal officiel de la République française.

\n
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Article 5 ENTIEREMENT_MODIF (Décret n° 2016-1026 du 26 juillet 2016 pris pour l'application de l'ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes)