{ "article": { "LEGIARTI000032955785": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-45", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955785", "URL": "article/LEGI/ARTI/00/00/32/95/57/LEGIARTI000032955785.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": "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": "LEGIARTI000048872823", "@num": "D821-22", "#text": "Code de commerce - art. D821-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955702", "@num": "R821-40", "#text": "Code de commerce - art. R821-40 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877847", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955697", "@num": "R821-50", "#text": "Code de commerce - art. R821-50 (M)", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006270842", "@fin": "2009-05-22", "@num": "R821-45", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020644317", "@fin": "2016-07-29", "@num": "R821-45", "@etat": "TRANSFERE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032955785", "@fin": "2024-02-01", "@num": "R821-45", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877855", "@fin": "2999-01-01", "@num": "R821-45", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil national et le bureau tiennent un registre de leurs délibérations.
\n
Le procès-verbal de chaque séance est signé par le président et le secrétaire.
" } }, "LEGIARTI000006270837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-40", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270837", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X821R040AXAA" } }, "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": "LEGIARTI000041951369", "@num": "5", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000048873069", "@num": "D821-17", "#text": "Code de commerce - art. D821-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955742", "@num": "R821-35", "#text": "Code de commerce - art. R821-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955785", "@num": "R821-45", "#text": "Code de commerce - art. R821-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006270837", "@fin": "2016-07-29", "@num": "R821-40", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955715", "@fin": "2020-06-05", "@num": "R821-40", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955702", "@fin": "2024-02-01", "@num": "R821-40", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le règlement intérieur de chaque compagnie fixe les modalités de la publicité à donner aux candidatures, de l'organisation des élections, du dépouillement du scrutin, du règlement des contestations et de la publication des résultats.
\n
" } }, "LEGIARTI000032940250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032940250", "URL": "article/LEGI/ARTI/00/00/32/94/02/LEGIARTI000032940250.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000032942188", "#text": "Code de commerce - Paragraphe 1 : De la Compagnie nationale et des... 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R821-24 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955680", "@num": "R821-25", "#text": "Code de commerce - art. R821-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955658", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955650", "@num": "R821-27", "#text": "Code de commerce - art. R821-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955642", "@num": "R821-28", "#text": "Code de commerce - art. R821-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270825", "@num": "R821-28", "#text": "Code de commerce - art. R821-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955633", "@num": "R821-29", "#text": "Code de commerce - art. R821-29 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270826", "@num": "R821-29", "#text": "Code de commerce - art. R821-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955621", "@num": "R821-30", "#text": "Code de commerce - art. R821-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270827", "@num": "R821-30", "#text": "Code de commerce - art. R821-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955670", "@num": "R821-31", "#text": "Code de commerce - art. R821-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019414627", "@num": "R821-31", "#text": "Code de commerce - art. R821-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955656", "@num": "R821-32", "#text": "Code de commerce - art. 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R821-38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270835", "@num": "R821-38", "#text": "Code de commerce - art. R821-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955720", "@num": "R821-39", "#text": "Code de commerce - art. R821-39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270836", "@num": "R821-39", "#text": "Code de commerce - art. R821-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955715", "@num": "R821-40", "#text": "Code de commerce - art. R821-40 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270837", "@num": "R821-40", "#text": "Code de commerce - art. R821-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955803", "@num": "R821-41", "#text": "Code de commerce - art. R821-41 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270838", "@num": "R821-41", "#text": "Code de commerce - art. R821-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955799", "@num": "R821-42", "#text": "Code de commerce - art. R821-42 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270839", "@num": "R821-42", "#text": "Code de commerce - art. R821-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955794", "@num": "R821-43", "#text": "Code de commerce - art. R821-43 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270840", "@num": "R821-43", "#text": "Code de commerce - art. R821-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270841", "@num": "R821-44", "#text": "Code de commerce - art. R821-44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955789", "@num": "R821-44", "#text": "Code de commerce - art. R821-44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020644317", "@num": "R821-45", "#text": "Code de commerce - art. R821-45 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955785", "@num": "R821-45", "#text": "Code de commerce - art. R821-45 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270843", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955774", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270844", "@num": "R821-47", "#text": "Code de commerce - art. R821-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955766", "@num": "R821-47", "#text": "Code de commerce - art. R821-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270845", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955755", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270846", "@num": "R821-49", "#text": "Code de commerce - art. R821-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955747", "@num": "R821-49", "#text": "Code de commerce - art. R821-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955738", "@num": "R821-50", "#text": "Code de commerce - art. R821-50 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270847", "@num": "R821-50", "#text": "Code de commerce - art. R821-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955779", "@num": "R821-51", "#text": "Code de commerce - art. R821-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270848", "@num": "R821-51", "#text": "Code de commerce - art. R821-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955770", "@num": "R821-52", "#text": "Code de commerce - art. R821-52 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270849", "@num": "R821-52", "#text": "Code de commerce - art. R821-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270850", "@num": "R821-53", "#text": "Code de commerce - art. R821-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955760", "@num": "R821-53", "#text": "Code de commerce - art. R821-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955751", "@num": "R821-54", "#text": "Code de commerce - art. R821-54 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270851", "@num": "R821-54", "#text": "Code de commerce - art. R821-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955743", "@num": "R821-55", "#text": "Code de commerce - art. R821-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270852", "@num": "R821-55", "#text": "Code de commerce - art. R821-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270853", "@num": "R821-56", "#text": "Code de commerce - art. R821-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955885", "@num": "R821-56", "#text": "Code de commerce - art. R821-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955881", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270854", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955877", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270855", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270856", "@num": "R821-59", "#text": "Code de commerce - art. R821-59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955873", "@num": "R821-59", "#text": "Code de commerce - art. R821-59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270857", "@num": "R821-60", "#text": "Code de commerce - art. R821-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955869", "@num": "R821-60", "#text": "Code de commerce - art. R821-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270858", "@num": "R821-61", "#text": "Code de commerce - art. R821-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955864", "@num": "R821-61", "#text": "Code de commerce - art. R821-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955859", "@num": "R821-62", "#text": "Code de commerce - art. 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
" } }, "LEGIARTI000032955715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-40", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-05", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955715", "URL": "article/LEGI/ARTI/00/00/32/95/57/LEGIARTI000032955715.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": "LEGIARTI000032940264", "@num": "26", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000041951369", "@num": "5", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000048873069", "@num": "D821-17", "#text": "Code de commerce - art. D821-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955742", "@num": "R821-35", "#text": "Code de commerce - art. R821-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955785", "@num": "R821-45", "#text": "Code de commerce - art. R821-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270855", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@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": "LEGIARTI000006270837", "@fin": "2016-07-29", "@num": "R821-40", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955715", "@fin": "2020-06-05", "@num": "R821-40", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955702", "@fin": "2024-02-01", "@num": "R821-40", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Le Conseil national élit en son sein, selon les modalités fixées à l'article R. 821-58 et pour deux ans, un président, trois vice-présidents et six membres qui constituent le bureau. Quatre au moins des personnes siégeant au bureau doivent exercer effectivement des fonctions de contrôle légal des comptes auprès d'entités d'intérêt public.

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Sont seules éligibles en qualité de président les personnes qui ont exercé les fonctions de délégué au Conseil national pendant une durée d'au moins deux ans ou qui ont été membres du bureau national pendant une durée d'au moins un an.

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\n
\n
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Si un siège du bureau du Conseil national devient vacant, il est pourvu par le conseil dans le délai de trois mois. Les fonctions du nouveau membre expirent à la même date que celles de son prédécesseur.

\n
" } }, "LEGIARTI000041955702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-40", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955702", "URL": "article/LEGI/ARTI/00/00/41/95/57/LEGIARTI000041955702.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 5 du décret n° 2020-667 du 2 juin 2020, le troisième alinéa de l'article R. 821-40, le deuxième alinéa de l'article R. 821-56 et le deuxième alinéa de l'article R. 821-58 ne sont pas applicables aux premières élections du Conseil national, des conseils régionaux et des bureaux de ces conseils, organisées après la publication dudit décret.

" }, "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": "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": "LEGIARTI000041951369", "@num": "5", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "CITATION", "@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": "LEGIARTI000048873069", "@num": "D821-17", "#text": "Code de commerce - art. 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\n

Le Conseil national élit parmi ses membres au scrutin secret, selon les modalités fixées aux deux derniers alinéas de l'article R. 821-58 et pour quatre ans, un président, un vice-président et six membres, qui constituent le bureau. Le bureau est composé pour moitié de personnes exerçant des missions de certification auprès d'entités d'intérêt public et pour l'autre moitié de personnes n'exerçant pas de missions de certification auprès d'entités d'intérêt public. Deux membres au moins sont présidents de compagnies régionales.

Si le président exerce des missions de certification auprès d'entités d'intérêt public, le vice-président ne peut exercer de telles missions. Si le président n'exerce pas de missions de certification auprès d'entités d'intérêt public, le vice-président exerce au moins une de ces missions.

Sont seules éligibles en qualité de président les personnes qui ont exercé les fonctions de membre du Conseil national pendant une durée d'au moins deux ans ou qui ont été membres du bureau national pendant une durée d'au moins un an.

\n
\n
\n

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" } }, "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 - 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R821-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006411522", "@num": "905", "#text": "Code de procédure civile - art. 905", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006442487", "@num": "1690", "#text": "Code civil - art. 1690", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444154", "@num": "1843-4", "#text": "Code civil - art. 1843-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444461", "@num": "1871", "#text": "Code civil - art. 1871", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070933", "#text": "Code de justice administrative", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071103", "#text": "Code de déontologie de la profession de commissaire aux comptes", "@sens": "source", "@cidtexte": "LEGITEXT000006071103", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576939", "@num": "555", "#text": "Code de procédure pénale - art. 555", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654249", "@num": "L451-1-2", "#text": "Code monétaire et financier - art. L451-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654290", "@num": "L500-1", "#text": "Code monétaire et financier - art. L500-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714148", "@num": "R513-2", "#text": "Code monétaire et financier - art. R513-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901600", "@num": "L2135-1", "#text": "Code du travail - art. L2135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. 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
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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
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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

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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

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\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
" } }, "LEGIARTI000048872823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D821-22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048872823", "URL": "article/LEGI/ARTI/00/00/48/87/28/LEGIARTI000048872823.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.

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Le Conseil national et le bureau tiennent un registre de leurs délibérations.
\n
Le procès-verbal de chaque séance est signé par le président et le secrétaire.
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Article R821-45 AUTONOME ABROGE, en vigueur du 29/07/2016 au 01/02/2024 (Code de commerce)