{ "article": { "LEGIARTI000032955734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-36", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955734", "URL": "article/LEGI/ARTI/00/00/32/95/57/LEGIARTI000032955734.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": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@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": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048872761", "@num": "D821-13", "#text": "Code de commerce - art. D821-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872740", "#text": "Code de commerce - art. R821-31, v. 4.1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955803", "@num": "R821-41", "#text": "Code de commerce - art. R821-41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942190", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Du Conseil national", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006270833", "@fin": "2016-07-29", "@num": "R821-36", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955734", "@fin": "2024-02-01", "@num": "R821-36", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil national des commissaires aux comptes siège à Paris.
\n
" } }, "LEGIARTI000006270828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-09-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270828", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X821R031AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000048873061", "@num": "D821-9", "#text": "Code de commerce - art. D821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270848", "@num": "R821-51", "#text": "Code de commerce. - art. R821-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179030", "@fin": "2016-07-29", "#text": "Sous-section 1 : De la Compagnie nationale et des compagnies régionales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161619", "@fin": "2016-07-29", "#text": "Section 3 : De l'organisation professionnelle", "@debut": "2007-03-27" } ] }, "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": "LEGIARTI000006270828", "@fin": "2008-09-01", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019414627", "@fin": "2016-07-29", "@num": "R821-31", "@etat": "TRANSFERE", "@debut": "2008-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955670", "@fin": "2020-06-05", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955754", "@fin": "2024-02-01", "@num": "R821-31", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La Compagnie nationale est destinataire des déclarations d'activité des compagnies régionales et les transmet au Haut Conseil.
\n
Aux fins mentionnées à l'article R. 821-1, elle transmet au secrétaire général du Haut Conseil, à sa demande, les documents retraçant les opérations des contrôles diligentés en application du b de l'article L. 821-7.
\n
Elle adresse chaque année au Haut Conseil un rapport sur les contrôles réalisés en application des articles L. 821-7 et L. 821-9. Ce rapport comprend deux sections. La première rend compte de l'exécution des contrôles périodiques diligentés conformément au cadre, aux orientations et aux modalités arrêtés par le Haut Conseil. La seconde rend compte des contrôles occasionnels décidés par la Compagnie nationale et les compagnies régionales en application du c de l'article L. 821-7. Chacune de ces deux sections détaille la nature, l'objet et les résultats des contrôles effectués, ainsi que les suites auxquelles ils ont donné lieu.
\n
La Compagnie nationale peut présenter aux ministres intéressés toute proposition relative aux intérêts de ses membres.
" } }, "LEGIARTI000006270838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-41", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270838", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270838.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X821R041AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048872795", "@num": "D821-18", "#text": "Code de commerce - art. D821-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955774", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179031", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du Conseil national.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161619", "@fin": "2016-07-29", "#text": "Section 3 : De l'organisation professionnelle", "@debut": "2007-03-27" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006270838", "@fin": "2016-07-29", "@num": "R821-41", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955803", "@fin": "2024-02-01", "@num": "R821-41", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil national des commissaires aux comptes siège à Paris.
\n
" } }, "LEGIARTI000019414627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-31", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2008-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019414627", "URL": "article/LEGI/ARTI/00/00/19/41/46/LEGIARTI000019414627.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019412997", "@num": "7", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048873061", "@num": "D821-9", "#text": "Code de commerce - art. D821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242504", "@num": "L821-7", "#text": "Code de commerce - art. L821-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242507", "@num": "L821-9", "#text": "Code de commerce - art. L821-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270798", "@num": "R821-1", "#text": "Code de commerce - art. R821-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271028", "@num": "R823-10", "#text": "Code de commerce - art. R823-10", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270848", "@num": "R821-51", "#text": "Code de commerce. - art. R821-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179030", "@fin": "2016-07-29", "#text": "Sous-section 1 : De la Compagnie nationale et des compagnies régionales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161619", "@fin": "2016-07-29", "#text": "Section 3 : De l'organisation professionnelle", "@debut": "2007-03-27" } ] }, "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": "LEGIARTI000006270828", "@fin": "2008-09-01", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019414627", "@fin": "2016-07-29", "@num": "R821-31", "@etat": "TRANSFERE", "@debut": "2008-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955670", "@fin": "2020-06-05", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955754", "@fin": "2024-02-01", "@num": "R821-31", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La compagnie nationale communique chaque année au haut conseil, avant le 31 octobre, les déclarations d'activité qui lui sont transmises par les compagnies régionales en application de l'article R. 823-10. En cas de non-respect de cette obligation, le haut conseil peut, après mise en demeure infructueuse de la compagnie nationale, demander aux commissaires aux comptes et sociétés de commissaires aux comptes de lui adresser directement leurs déclarations d'activité selon les formes et modalités qu'il détermine.

\n
\n

Aux fins mentionnées à l'article R. 821-1, la compagnie nationale transmet au secrétaire général du Haut Conseil, à sa demande, les documents retraçant les opérations des contrôles diligentés en application du b de l'article L. 821-7.

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Elle adresse chaque année au Haut Conseil un rapport sur les contrôles réalisés en application des articles L. 821-7 et L. 821-9. Ce rapport comprend deux sections. La première rend compte de l'exécution des contrôles périodiques diligentés conformément au cadre, aux orientations et aux modalités arrêtés par le Haut Conseil. La seconde rend compte des contrôles occasionnels décidés par la Compagnie nationale et les compagnies régionales en application du c de l'article L. 821-7. Chacune de ces deux sections détaille la nature, l'objet et les résultats des contrôles effectués, ainsi que les suites auxquelles ils ont donné lieu.

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La Compagnie nationale peut présenter aux ministres intéressés toute proposition relative aux intérêts de ses membres.

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R821-62 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270859", "@num": "R821-62", "#text": "Code de commerce - art. R821-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955845", "@num": "R821-63", "#text": "Code de commerce - art. R821-63 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270860", "@num": "R821-63", "#text": "Code de commerce - art. R821-63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270861", "@num": "R821-64", "#text": "Code de commerce - art. R821-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955835", "@num": "R821-64", "#text": "Code de commerce - art. R821-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270862", "@num": "R821-65", "#text": "Code de commerce - art. R821-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955825", "@num": "R821-65", "#text": "Code de commerce - art. R821-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270863", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955817", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270864", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270865", "@num": "R821-68", "#text": "Code de commerce - art. R821-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270866", "@num": "R821-69", "#text": "Code de commerce - art. R821-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270867", "@num": "R821-70", "#text": "Code de commerce - art. R821-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270868", "@num": "R821-71", "#text": "Code de commerce - art. R821-71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270869", "@num": "R821-72", "#text": "Code de commerce - art. R821-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@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": "LEGIARTI000032940250", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032938766", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-23, Art. R821-24, Art. R821-25, Art. R821-26, Art. R821-27, Art. R821-28, Art. R821-29, Art. R821-30, Art. R821-31, Art. R821-32, Art. R821-33, Art. R821-34, Art. R821-35
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-41, Art. R821-36, Art. R821-42, Art. R821-37, Art. R821-43, Art. R821-38, Art. R821-44, Art. R821-39, Art. R821-45, Art. R821-40, Art. R821-46, Art. R821-47, Art. R821-48, Art. R821-49, Art. R821-50, Art. R821-51, Art. R821-52, Art. R821-53, Art. R821-54, Art. R821-55
\n

\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-36, Art. R821-31, Art. R821-37, Art. R821-32, Art. R821-38, Art. R821-33, Art. R821-39, Art. R821-34, Art. R821-40, Art. R821-35
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-36, Art. R821-37, Art. R821-38, Art. R821-39, Art. R821-40, Art. R821-41, Art. R821-42, Art. R821-43, Art. R821-44, Art. R821-45, Art. R821-46, Art. R821-47, Art. R821-48, Art. R821-49, Art. R821-50\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-56, Art. R821-51, Art. R821-57, Art. R821-52, Art. R821-58, Art. R821-53, Art. R821-59, Art. R821-54, Art. R821-60, Art. R821-55, Art. R821-61, Art. R821-62, Art. R821-63, Art. R821-64, Art. R821-65, Art. R821-66, Art. R821-67, Art. R821-68, Art. R821-69, Art. R821-70, Art. R821-71, Art. R821-72\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-51, Art. R821-52, Art. R821-53, Art. R821-54, Art. R821-55, Art. R821-56, Art. R821-57, Art. R821-58, Art. R821-59, Art. R821-60, Art. R821-61, Art. R821-62, Art. R821-63, Art. R821-64, Art. R821-65, Art. R821-66, Art. R821-67
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-28, Art. R821-23, Art. R821-29, Art. R821-24, Art. R821-30, Art. R821-25, Art. R821-31, Art. R821-26, Art. R821-32, Art. R821-27, Art. R821-33, Art. R821-34, Art. R821-35\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Paragraphe 1 : De la Compagnie nationale et des compagnies régionales , Sct. Paragraphe 2 : Du Conseil national , Sct. Paragraphe 3 : Des conseils régionaux \n
\n

\n
" } }, "LEGIARTI000032955670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-05", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955670", "URL": "article/LEGI/ARTI/00/00/32/95/56/LEGIARTI000032955670.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048873061", "@num": "D821-9", "#text": "Code de commerce - art. D821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270848", "@num": "R821-51", "#text": "Code de commerce. - art. R821-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942188", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De la Compagnie nationale et des compagnies régionales", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "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": "LEGIARTI000006270828", "@fin": "2008-09-01", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019414627", "@fin": "2016-07-29", "@num": "R821-31", "@etat": "TRANSFERE", "@debut": "2008-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955670", "@fin": "2020-06-05", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955754", "@fin": "2024-02-01", "@num": "R821-31", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'assemblée élit pour deux ans deux censeurs choisis parmi les personnes physiques membres de la compagnie et chargés de lui faire ultérieurement rapport sur la gestion financière du conseil régional au cours des exercices pendant lesquels ils auront été en fonction.
\n
Les membres du conseil régional ne peuvent être censeurs. Les fonctions de censeur sont gratuites, mais leurs titulaires peuvent prétendre au remboursement des frais de déplacement et de séjour.
" } }, "LEGIARTI000032955803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-41", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955803", "URL": "article/LEGI/ARTI/00/00/32/95/58/LEGIARTI000032955803.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": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@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": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048872795", "@num": "D821-18", "#text": "Code de commerce - art. D821-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955774", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942190", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Du Conseil national", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006270838", "@fin": "2016-07-29", "@num": "R821-41", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955803", "@fin": "2024-02-01", "@num": "R821-41", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil national crée en son sein des commissions spécialisées qui lui rendent compte et ne peuvent représenter la Compagnie nationale.
\n
Il en fixe la compétence, la composition et le fonctionnement.
" } }, "LEGIARTI000041955754": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-31", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955754", "URL": "article/LEGI/ARTI/00/00/41/95/57/LEGIARTI000041955754.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041951361", "@num": "1", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@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": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048873061", "@num": "D821-9", "#text": "Code de commerce - art. D821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270848", "@num": "R821-51", "#text": "Code de commerce. - art. R821-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942188", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De la Compagnie nationale et des compagnies régionales", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "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": "LEGIARTI000006270828", "@fin": "2008-09-01", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019414627", "@fin": "2016-07-29", "@num": "R821-31", "@etat": "TRANSFERE", "@debut": "2008-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955670", "@fin": "2020-06-05", "@num": "R821-31", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955754", "@fin": "2024-02-01", "@num": "R821-31", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'assemblée élit pour quatre ans deux censeurs choisis parmi les personnes physiques membres de la compagnie et chargés de lui faire ultérieurement rapport sur la gestion financière du conseil régional au cours des exercices pendant lesquels ils auront été en fonction.

Les membres du conseil régional ne peuvent être censeurs. Les fonctions de censeur sont gratuites, mais leurs titulaires peuvent prétendre au remboursement des frais de déplacement et de séjour.

" } }, "LEGIARTI000048870045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870045", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006290516", "@num": "16", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "JORFTEXT000000886567", "#text": "Loi n°78-9 du 4 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886567", "@numtexte": "78-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-04" }, { "@id": "LEGIARTI000006569247", "@num": "22", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569269", "@num": "24", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569283", "@num": "26", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569502", "@num": "52", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "JORFARTI000025596491", "@num": "50", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 50", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFARTI000025596508", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFTEXT000047106119", "#text": "Ordonnance n°2023-77 du 8 février 2023", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106270", "@num": "110", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 110", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106200", "@num": "12", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106202", "@num": "14", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106203", "@num": "15", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106206", "@num": "18", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106207", "@num": "19", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106211", "@num": "23", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106212", "@num": "24", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106213", "@num": "25", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106215", "@num": "27", "#text": "Ordonnance n°2023-77 du 8 février 2023 - 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L114-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743758", "@num": "L641-1", "#text": "Code de la sécurité sociale. - art. L641-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796446", "@num": "L114", "#text": "Code de l'action sociale et des familles - art. L114", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796672", "@num": "L146-9", "#text": "Code de l'action sociale et des familles - art. L146-9", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "livre IX du code de la sécurité sociale", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre II du livre III de la deuxième partie du code du travail", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre IX du livre III du code civil", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048869988", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions modifiant le livre VIII du code de commerce", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048869990", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2024-01-01" } ] }, "@cid": "JORFTEXT000048735301", "@nor": "JUSC2327667D", "@num": "2023-1394", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048735301", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048869976", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048870045", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735601", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre Ier : Des commissaires aux comptes, Sct. Section 1 : Dispositions générales applicables aux commissaires aux comptes, Sct. Sous-section 1 : Dispositions générales\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. R821-1, Art. R821-2, Art. R821-3, Art. R821-4, Art. R821-5, Art. R821-6, Art. R821-7, Art. R821-8, Art. R821-9, Art. R821-10, Art. R821-11, Art. R821-12, Art. R821-13, Art. R821-14, Art. R821-14-1, Art. R821-14-2, Art. R821-14-3, Art. R821-14-4, Art. R821-14-5, Art. R821-14-6, Art. R821-14-7, Art. R821-14-8, Art. R821-14-9, Art. R821-14-10, Art. R821-14-11, Art. R821-14-12, Art. R821-14-13, Art. R821-14-14, Art. R821-14-15, Art. R821-14-16, Art. R821-14-17, Art. R821-14-18, Art. R821-14-19, Art. R821-16, Art. R821-17, Art. R821-18, Art. R821-19, Art. R821-19-1, Art. R821-20, Art. R821-21, Art. R821-21-1, Art. R821-22\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. R821-77, Art. R821-85, Art. R821-81, Art. R821-78, Art. R821-86, Art. D821-82, Art. R821-79, Art. R821-83, Art. R821-80, Art. R821-84\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. R821-99, Art. R821-170, Art. R821-120, Art. R821-158, Art. R821-166, Art. R821-154, Art. R821-145, Art. R821-114, Art. R821-87, Art. R821-159, Art. R821-146, Art. R821-127, Art. R821-102, Art. R821-162, Art. R821-100, Art. R821-121, Art. R821-167, Art. R821-155, Art. R821-115, Art. R821-88, Art. R821-160, Art. R821-147, Art. R821-128, Art. R821-103, Art. R821-163, Art. R821-101, Art. R821-122, Art. R821-168, Art. R821-156, Art. R821-116, Art. R821-89, Art. R821-161, Art. R821-148, Art. R821-129, Art. R821-104, Art. R821-164, Art. R821-165, Art. R821-123, Art. R821-169, Art. R821-157, Art. R821-117, Art. R821-90, Art. R821-149, Art. R821-130, Art. R821-105, Art. R821-106, Art. R821-124, Art. R821-118, Art. R821-91, Art. R821-150, Art. R821-131, Art. R821-107, Art. R821-125, Art. R821-119, Art. R821-92, Art. R821-151, Art. R821-132, Art. R821-108, Art. R821-126, Art. R821-93, Art. R821-152, Art. R821-133, Art. R821-109, Art. R821-94, Art. R821-153, Art. R821-134, Art. R821-110, Art. R821-95, Art. R821-135, Art. R821-111, Art. R821-96, Art. R821-136, Art. R821-112, Art. R821-97, Art. R821-137, Art. R821-113, Art. R821-98, Art. R821-138, Art. R821-139, Art. R821-140, Art. R821-141, Art. R821-142, Art. R821-143, Art. R821-144\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. D821-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-23, Art. D821-2, Art. R821-24, Art. D821-3, Art. R821-25, Art. D821-4, Art. R821-26, Art. D821-5, Art. R821-28, Art. D821-6, Art. R821-29, Art. D821-7, Art. R821-30, Art. D821-8, Art. R821-31, Art. D821-9, Art. R821-32, Art. D821-10, Art. R821-33, Art. D821-11, Art. R821-35, Art. D821-12, Art. R821-36, Art. D821-13, Art. R821-37, Art. D821-14, Art. R821-38, Art. D821-15, Art. R821-39, Art. D821-16, Art. R821-40, Art. D821-17, Art. R821-41, Art. D821-18, Art. R821-42, Art. D821-19, Art. R821-43, Art. D821-20, Art. R821-44, Art. D821-21, Art. R821-45, Art. D821-22, Art. R821-46, Art. D821-23, Art. R821-47, Art. D821-24, Art. R821-48, Art. D821-25, Art. R821-49, Art. D821-26, Art. R821-50, Art. D821-27, Art. R821-51, Art. D821-28, Art. R821-52, Art. D821-29, Art. R821-53, Art. D821-30, Art. R821-54, Art. D821-31, Art. R821-55, Art. D821-32, Art. R821-56, Art. D821-33, Art. R821-58, Art. D821-34, Art. R821-59, Art. D821-35, Art. R821-60, Art. D821-36, Art. R821-61, Art. D821-37, Art. R821-62, Art. D821-38, Art. R821-63, Art. D821-39, Art. R821-64, Art. D821-40, Art. R821-65, Art. D821-41, Art. R821-66, Art. D821-42, Art. R821-67, Art. D821-43
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. D821-77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-68, Art. R821-69, Art. R821-70, Art. R821-71, Art. R821-72, Art. R821-73, Art. R821-74, Art. R821-75, Art. R821-76\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. D821-2, Art. D821-3, Art. D821-4, Art. D821-5, Art. D821-9, Art. D821-15, Art. D821-17, Art. D821-23, Art. D821-25, Art. D821-28, Art. D821-29, Art. D821-31, Art. D821-38, Art. D821-39, Art. D821-40, Art. D821-41\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : Du statut des commissaires aux comptes, Art. R821-44, Art. R821-45, Art. R821-46, Art. R821-47, Art. R821-48, Art. R821-49, Art. R821-50, Art. R821-51, Art. R821-52, Art. R821-53, Art. R821-54, Art. R821-55, Art. R821-56, Art. R821-57, Art. R821-58, Art. R821-59, Art. R821-60, Art. R821-61, Art. R821-62, Art. R821-63, Art. R821-64, Art. R821-65, Art. R821-66, Art. R821-67\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : De l'exercice des missions et des prestations par les commissaires aux comptes, Sct. Sous-section 1 : De la nomination, de la récusation et de la révocation des commissaires aux comptes, Art. D821-171, Art. D821-172, Art. D821-173, Art. D821-174, Art. D821-175, Art. R821-176, Art. R821-177, Art. D821-178, Art. D821-179, Sct. Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité, Art. R821-180, Art. D821-181, Art. D821-182, Art. R821-183, Sct. Sous-section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes, Art. D821-184, Art. D821-185, Art. D821-186, Art. D821-187, Art. D821-188, Art. D821-189, Art. D821-190, Art. D821-191, Art. R821-192, Art. R821-193, Art. R821-194, Art. R821-195, Art. R821-196, Art. D821-197, Art. D821-198, Art. R821-199, Art. D821-200, Sct. Section 4 : Des sanctions, Sct. Sous-section 1 : De la nature des manquements et des sanctions, Sct. Sous-section 2 : De la procédure, Art. R821-201, Art. R821-202, Art. R821-203, Art. R821-204, Art. R821-205, Art. R821-206, Art. R821-207, Art. R821-208, Art. R821-209, Art. R821-210, Art. R821-211, Art. R821-212, Art. R821-213, Art. R821-214, Art. R821-215, Art. R821-216, Art. R821-217, Art. R821-218, Art. R821-219, Art. R821-220, Art. R821-221, Art. R821-222, Sct. Sous-section 3 : Des décisions et des vois de recours, Art. R821-223, Art. R821-224, Art. R821-225, Art. R821-226, Art. R821-227, Art. R821-228, Art. R821-229, Art. R821-230\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Paragraphe 1 : Des conditions d'inscription sur les listes des commissaires aux comptes , Sct. Paragraphe 1 : Dispositions communes aux diverses sociétés , Sct. Sous-section 1 : De l'inscription , Sct. Sous-Paragraphe 1 : Des listes prévues aux I et II de l'article L. 821-13, Sct. Sous-Paragraphe 1 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au I de l'article L. 821-13, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes , Sct. Sous-Paragraphe 1 : De la constitution, de l'inscription et de l'immatriculation, Sct. Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes , Sct. Sous-Paragraphe 2 : Des listes prévues aux III et IV de l'article L. 821-13, Sct. Sous-Paragraphe 2 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au II de l'article L. 821-13, Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Sous-Paragraphe 2 : De la cession de parts sociales et du retrait ou de l'entrée d'un nouveau dirigeant, Sct. Sous-section 3 : De l'organisation de l'exercice professionnel , Sct. Sous-section 4 : De la responsabilité civile , Sct. Sous-Paragraphe 3 : De l'exercice de la profession par la société, Sct. Sous-section 5 : Des sociétés de commissaires aux comptes, Sct. Sous-Paragraphe 4 : De la dissolution et de la liquidation, Sct. Paragraphe 2 : Dispositions applicables aux sociétés civiles professionnelles, Sct. Sous-Paragraphe 1 : De la constitution , Sct. Sous-Paragraphe 2 : De l'organisation et du fonctionnement, Sct. Sous-Paragraphe 3 : De la dissolution et de la liquidation , Sct. Paragraphe 3 : Dispositions applicables aux sociétés autres que les sociétés civiles professionnelles, Sct. Paragraphe 4 : Dispositions applicables aux sociétés en participation, Sct. Paragraphe 5 : Des sociétés de participations financières de professions libérales de commissaires aux comptes, Sct. Sous-Paragraphe 1 : De la constitution de la société , Sct. Sous-Paragraphe 2 : Du fonctionnement et du contrôle de la société, Sct. Sous-Paragraphe 3 : De la dissolution et de la liquidation de la société, Sct. Sous-Paragraphe 4 : Dispositions finales\n
\n

\n
" } }, "LEGIARTI000048872761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D821-13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048872761", "URL": "article/LEGI/ARTI/00/00/48/87/27/LEGIARTI000048872761.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° du I de l’article 22 du décret n° 2023-1394 du 30 décembre 2023 dans sa rédaction issue de l'article 1 du décret n° 2024-60 du 31 janvier 2024, ces dispositions entrent en vigueur le 1er février 2024.

" }, "LIENS": { "LIEN": [ { "@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": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942190", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Du Conseil national", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048872761", "@fin": "2999-01-01", "@num": "D821-13", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil national des commissaires aux comptes siège à Paris.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000019414627", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006270828", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000032955670", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000041955754", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048870045", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000032955803", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006270838", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048872761", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000032940250", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000032955734", "typelien": "MODIFIE" } ], "texte_version": { "JORFTEXT000000820567": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000001097451", "@num": "37", "#text": "Constitution du 4 octobre 1958 - 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art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744160", "@nortexte": "JUSC9620611D", "@numtexte": "96-740", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000006498842", "@num": "3", "#text": "Décret n°96-740 du 14 août 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744160", "@nortexte": "JUSC9620611D", "@numtexte": "96-740", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGITEXT000006052463", "#text": "Décret n°2005-1201 du 23 septembre 2005", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006245335", "@num": "1", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500632", "@num": "10", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500634", "@num": "11", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500635", "@num": "12", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500636", "@num": "13", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500637", "@num": "14", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500623", "@num": "2", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500625", "@num": "3", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500626", "@num": "4", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500627", "@num": "5", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500628", "@num": "6", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500629", "@num": "7", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500630", "@num": "8", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500631", "@num": "9", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "JORFARTI000001883716", "@num": "3", "#text": "Loi n°2007-223 du 21 février 2007 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "APPLICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "JORFARTI000001139543", "@num": "6", "#text": "Loi n°2007-223 du 21 février 2007 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "APPLICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000039347077", "@num": "3", "#text": "Décret n° 2007-431 du 25 mars 2007 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006261690", "@num": "1", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000018845665", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000019763984", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006261695", "@num": "6", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGITEXT000020493689", "#text": "Décret n°2009-385\n du 6 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020492471", "@nortexte": "BCFR0902730D", "@numtexte": "2009-385", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-06" }, { "@id": "JORFTEXT000020492471", "#text": "Décret n°2009-385 du 6 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020492471", "@nortexte": "BCFR0902730D", "@numtexte": "2009-385", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-06" }, { "@id": "LEGITEXT000025791188", "#text": "Décret n°2012-607\n du 30 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025789598", "@nortexte": "JUSC1121385D", "@numtexte": "2012-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-30" }, { "@id": "JORFTEXT000025789598", "#text": "Décret n°2012-607 du 30 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025789598", "@nortexte": "JUSC1121385D", "@numtexte": "2012-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-30" }, { "@id": "JORFARTI000033692228", "@num": "43", "#text": "Décret n°2016-1851 du 23 décembre 2016 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033692110", "@nortexte": "JUSC1629880D", "@numtexte": "2016-1851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000034493941", "@num": "8", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "JORFARTI000034492462", "@num": "8", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "LEGIARTI000034618568", "@num": "21", "#text": "Décret n°2017-823 du 5 mai 2017 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034603076", "@nortexte": "JUSC1703943D", "@numtexte": "2017-823", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "JORFARTI000034603156", "@num": "21", "#text": "Décret n°2017-823 du 5 mai 2017 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034603076", "@nortexte": "JUSC1703943D", "@numtexte": "2017-823", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "JORFARTI000034635593", "@num": "51", "#text": "Décret n°2017-891 du 6 mai 2017 - art. 51, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034635564", "@nortexte": "JUSC1703810D", "@numtexte": "2017-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-06" }, { "@id": "JORFARTI000035366903", "@num": "18", "#text": "Décret n°2017-1225 du 2 août 2017 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035366802", "@nortexte": "JUSC1713711D", "@numtexte": "2017-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-02" }, { "@id": "LEGIARTI000037801724", "@num": "4", "#text": "Décret n°2018-1126 du 11 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037800540", "@nortexte": "JUSC1821661D", "@numtexte": "2018-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-11" }, { "@id": "JORFARTI000037800602", "@num": "4", "#text": "Décret n°2018-1126 du 11 décembre 2018 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037800540", "@nortexte": "JUSC1821661D", "@numtexte": "2018-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-11" }, { "@id": "JORFARTI000039480664", "@num": "56", "#text": "Décret n°2019-1333 du 11 décembre 2019 - art. 56, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039480084", "@nortexte": "JUSC1927307D", "@numtexte": "2019-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-11" }, { "@id": "LEGIARTI000042702963", "@num": "1", "#text": "Décret n°2020-1617 du 17 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042700494", "@nortexte": "JUSB2032133D", "@numtexte": "2020-1617", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-17" }, { "@id": "JORFARTI000042700501", "@num": "1", "#text": "Décret n°2020-1617 du 17 décembre 2020 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042700494", "@nortexte": "JUSB2032133D", "@numtexte": "2020-1617", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-17" }, { "@id": "LEGIARTI000043607771", "@num": "1", "#text": "Décret n°2021-715 du 2 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043604743", "@nortexte": "ECOC2024964D", "@numtexte": "2021-715", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-02" }, { "@id": "JORFARTI000043604748", "@num": "1", "#text": "Décret n°2021-715 du 2 juin 2021 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043604743", "@nortexte": "ECOC2024964D", "@numtexte": "2021-715", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-02" }, { "@id": "LEGIARTI000044092503", "@num": "50", "#text": "Décret n°2021-1218 du 23 septembre 2021 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000044091859", "@nortexte": "JUSC2125280D", "@numtexte": "2021-1218", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "JORFARTI000044091884", "@num": "50", "#text": "Décret n°2021-1218 du 23 septembre 2021 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044091859", "@nortexte": "JUSC2125280D", "@numtexte": "2021-1218", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044174542", "@num": "4", "#text": "Décret n°2021-1302 du 7 octobre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044173181", "@nortexte": "ECOC2114296D", "@numtexte": "2021-1302", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-07" }, { "@id": "JORFARTI000044173232", "@num": "4", "#text": "Décret n°2021-1302 du 7 octobre 2021 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044173181", "@nortexte": "ECOC2114296D", "@numtexte": "2021-1302", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-07" }, { "@id": "LEGIARTI000044882208", "@num": "14", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "JORFARTI000044615351", "@num": "14", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "JORFARTI000046606227", "@num": "R742-3", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R742-3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000046606255", "@num": "R743-3", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R743-3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000046606283", "@num": "R744-3", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R744-3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000047547018", "@num": "9", "#text": "Décret n°2023-369 du 11 mai 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000047546044", "@nortexte": "JUSC2233489D", "@numtexte": "2023-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "JORFARTI000047546129", "@num": "9", "#text": "Décret n°2023-369 du 11 mai 2023 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047546044", "@nortexte": "JUSC2233489D", "@numtexte": "2023-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047627174", "@num": "17", "#text": "Décret n°2023-434 du 3 juin 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047625325", "@nortexte": "JUSC2305722D", "@numtexte": "2023-434", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "JORFARTI000047625404", "@num": "17", "#text": "Décret n°2023-434 du 3 juin 2023 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047625325", "@nortexte": "JUSC2305722D", "@numtexte": "2023-434", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "LEGIARTI000023379583", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066252", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144778", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291895", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144781", "@num": "Annexe 1-2", "#text": "Code de commerce - art. Annexe 1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592524", "@num": "Annexe 1-2", "#text": "Code de commerce - art. Annexe 1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291892", "@num": "Annexe 1-2", "#text": "Code de commerce - art. Annexe 1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028166260", "@num": "Annexe 1-3", "#text": "Code de commerce - art. Annexe 1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024981692", "@num": "Annexe 4-1", "#text": "Code de commerce - art. Annexe 4-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024981688", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038401374", "@num": "Annexe 4-3", "#text": "Code de commerce - art. Annexe 4-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038401370", "@num": "Annexe 4-4", "#text": "Code de commerce - art. Annexe 4-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038401366", "@num": "Annexe 4-5", "#text": "Code de commerce - art. Annexe 4-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023802733", "@num": "Annexe 6-4", "#text": "Code de commerce - art. Annexe 6-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066242", "@num": "Annexe 6-4", "#text": "Code de commerce - art. Annexe 6-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023802721", "@num": "Annexe 9-4", "#text": "Code de commerce - art. Annexe 9-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023802718", "@num": "Annexe 9-5", "#text": "Code de commerce - art. Annexe 9-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255802", "@num": "D122-1", "#text": "Code de commerce - art. D122-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255819", "@num": "D122-2", "#text": "Code de commerce - art. D122-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078791", "@num": "D123-235", "#text": "Code de commerce - art. D123-235 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029705355", "@num": "D145-18", "#text": "Code de commerce - art. D145-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197397", "@num": "D440-1", "#text": "Code de commerce - art. D440-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197360", "@num": "D440-10", "#text": "Code de commerce - art. D440-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197353", "@num": "D440-12", "#text": "Code de commerce - art. D440-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042706632", "@num": "D440-3", "#text": "Code de commerce - art. D440-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197392", "@num": "D440-3", "#text": "Code de commerce - art. D440-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197388", "@num": "D440-4", "#text": "Code de commerce - art. D440-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197384", "@num": "D440-5", "#text": "Code de commerce - art. D440-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197380", "@num": "D440-6", "#text": "Code de commerce - art. D440-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197376", "@num": "D440-7", "#text": "Code de commerce - art. D440-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030179246", "@num": "D440-8", "#text": "Code de commerce - art. D440-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197371", "@num": "D440-8", "#text": "Code de commerce - art. D440-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197364", "@num": "D440-9", "#text": "Code de commerce - art. 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R743-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270281", "@num": "R743-33", "#text": "Code de commerce. - art. R743-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270282", "@num": "R743-34", "#text": "Code de commerce. - art. R743-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270283", "@num": "R743-35", "#text": "Code de commerce. - art. R743-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270284", "@num": "R743-36", "#text": "Code de commerce. - art. 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R743-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-0

Article R821-36 AUTONOME ABROGE, en vigueur du 29/07/2016 au 01/02/2024 (Code de commerce)