{ "article": { "LEGIARTI000032955807": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-67", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955807", "URL": "article/LEGI/ARTI/00/00/32/95/58/LEGIARTI000032955807.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": "LEGIARTI000048909676", "@num": "4", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@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": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048872968", "@num": "D821-43", "#text": "Code de commerce - art. 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Tout membre d'un conseil qui cesse de remplir les conditions requises pour être éligible cesse de plein droit de faire partie dudit conseil.
\n
" } }, "LEGIARTI000006270859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-62", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270859", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270859.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X821R062AXAA" } }, "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": "LEGIARTI000048873093", "@num": "D821-38", "#text": "Code de commerce - art. D821-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878014", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877743", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179032", "@fin": "2016-07-29", "#text": "Sous-section 3 : Des conseils régionaux.", "@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": "LEGIARTI000006270859", "@fin": "2016-07-29", "@num": "R821-62", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955859", "@fin": "2020-06-05", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955657", "@fin": "2024-02-01", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877767", "@fin": "2999-01-01", "@num": "R821-62", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si plusieurs sièges pourvus lors d'une élection partielle comportent pour leur titulaire des mandats de durée différente ou si des sièges vacants, pourvus lors d'une élection biennale, sont soumis à renouvellement avant l'expiration de la durée normale du mandat, il est procédé, au cours de la première séance du conseil suivant les élections, à l'affectation de chacun des membres nouvellement élus à l'un de ces sièges, par voie de tirage au sort.
\n
Il en est de même après l'élection du premier conseil régional pour désigner les membres soumis à réélection après deux années de mandat seulement.
" } }, "LEGIARTI000006270869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-72", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270869", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270869.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "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": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179032", "@fin": "2016-07-29", "#text": "Sous-section 3 : Des conseils régionaux.", "@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": "LEGIARTI000006270869", "@fin": "2016-07-29", "@num": "R821-72", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046018976", "@fin": "2024-02-01", "@num": "R821-72", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048878127", "@fin": "2999-01-01", "@num": "R821-72", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout membre d'un conseil qui cesse de remplir les conditions requises pour être éligible cesse de plein droit de faire partie dudit conseil.

" } }, "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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R821-72 (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
" } }, "LEGIARTI000032955859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-05", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955859", "URL": "article/LEGI/ARTI/00/00/32/95/58/LEGIARTI000032955859.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": "LEGIARTI000032940274", "@num": "31", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048873093", "@num": "D821-38", "#text": "Code de commerce - art. D821-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955642", "@num": "R821-28", "#text": "Code de commerce - art. R821-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878014", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877743", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (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": "LEGISCTA000032942192", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des conseils régionaux", "@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": "LEGIARTI000006270859", "@fin": "2016-07-29", "@num": "R821-62", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955859", "@fin": "2020-06-05", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955657", "@fin": "2024-02-01", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877767", "@fin": "2999-01-01", "@num": "R821-62", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le conseil régional agit dans le cadre des délibérations de l'assemblée de compagnie régionale conformément aux articles R. 821-28 à R. 821-35.

\n
\n
" } }, "LEGIARTI000041955657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955657", "URL": "article/LEGI/ARTI/00/00/41/95/56/LEGIARTI000041955657.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": "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": "LEGIARTI000048873093", "@num": "D821-38", "#text": "Code de commerce - art. D821-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270825", "@num": "R821-28", "#text": "Code de commerce - art. R821-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878014", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877743", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (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": "LEGISCTA000032942192", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des conseils régionaux", "@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": "LEGIARTI000006270859", "@fin": "2016-07-29", "@num": "R821-62", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955859", "@fin": "2020-06-05", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955657", "@fin": "2024-02-01", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877767", "@fin": "2999-01-01", "@num": "R821-62", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le conseil régional agit dans le cadre des délibérations de l'assemblée de compagnie régionale conformément aux articles R. 821-28 à R. 821-33.

\n
\n
" } }, "LEGIARTI000046018976": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-72", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000046018976", "URL": "article/LEGI/ARTI/00/00/46/01/89/LEGIARTI000046018976.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032940282", "@num": "35", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000006242558", "@num": "L821-12", "#text": "Code de commerce - art. L821-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242507", "@num": "L821-9", "#text": "Code de commerce - art. L821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256353", "@num": "L822-11-3", "#text": "Code de commerce - art. L822-11-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271028", "@num": "R823-10", "#text": "Code de commerce - art. R823-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161618", "@fin": "2016-07-29", "#text": "Section 2 : Des contrôles et inspections des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955389", "@fin": "2024-02-01", "#text": "Section 2 : Du contrôle de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048878017", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des 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": "LEGIARTI000006270869", "@fin": "2016-07-29", "@num": "R821-72", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046018976", "@fin": "2024-02-01", "@num": "R821-72", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048878127", "@fin": "2999-01-01", "@num": "R821-72", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contrôles prévus à l'article L. 821-9 sont effectués sur pièces ou sur place.

\n
\n

Sans préjudice des dispositions de l'article L. 821-12, les contrôleurs peuvent se faire communiquer par le commissaire aux comptes et vérifier sur pièces ou sur place, quel qu'en soit le support, tous documents ou pièces. Ils peuvent également exiger toutes explications sur les dossiers et documents établis en application de l'article R. 823-10, sur les conditions d'exécution par le commissaire aux comptes de sa mission au sein des personnes et entités contrôlées, et sur l'organisation et l'activité globale de la structure d'exercice professionnel, du réseau auquel elle appartient et des personnes ou groupements qui lui sont liés.

\n
\n

Le commissaire aux comptes justifie en outre des diligences accomplies en vue de garantir le respect des règles relatives à son indépendance et aux incompatibilités prévues par les dispositions de l'article L. 822-11-3 et du code de déontologie, et fournit tous renseignements permettant d'apprécier le respect des prescriptions de l'article L. 822-11-3, notamment à raison des prestations réalisées par un membre du réseau auquel il appartient.

\n
\n

Les contrôleurs peuvent obtenir copie des pièces et documents mentionnés au présent article, quel qu'en soit le support. Un bordereau des copies des pièces et documents qui leur sont remis est établi.

\n
\n

A l'issue des opérations de contrôle, les pièces et documents communiqués aux contrôleurs sont restitués.

\n
" } }, "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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R821-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955817", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877743", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877737", "@num": "R821-67", "#text": "Code de commerce - art. 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R821-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878137", "@num": "R821-71", "#text": "Code de commerce - art. R821-71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878127", "@num": "R821-72", "#text": "Code de commerce - art. R821-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878125", "@num": "R821-73", "#text": "Code de commerce - art. R821-73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878121", "@num": "R821-74", "#text": "Code de commerce - art. R821-74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878119", "@num": "R821-75", "#text": "Code de commerce - art. R821-75 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878115", "@num": "R821-76", "#text": "Code de commerce - art. R821-76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874836", "@num": "R821-77", "#text": "Code de commerce - art. R821-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874838", "@num": "R821-78", "#text": "Code de commerce - art. R821-78 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874840", "@num": "R821-79", "#text": "Code de commerce - art. R821-79 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955401", "@num": "R821-8", "#text": "Code de commerce - art. R821-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874842", "@num": "R821-80", "#text": "Code de commerce - art. R821-80 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875037", "@num": "R821-81", "#text": "Code de commerce - art. R821-81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875050", "@num": "R821-83", "#text": "Code de commerce - art. R821-83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875052", "@num": "R821-84", "#text": "Code de commerce - art. R821-84 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875167", "@num": "R821-85", "#text": "Code de commerce - art. R821-85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875163", "@num": "R821-86", "#text": "Code de commerce - art. R821-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876519", "@num": "R821-87", "#text": "Code de commerce - art. R821-87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876521", "@num": "R821-88", "#text": "Code de commerce - art. R821-88 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876523", "@num": "R821-89", "#text": "Code de commerce - art. R821-89 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955483", "@num": "R821-9", "#text": "Code de commerce - art. R821-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876525", "@num": "R821-90", "#text": "Code de commerce - art. R821-90 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876529", "@num": "R821-91", "#text": "Code de commerce - art. R821-91 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876531", "@num": "R821-92", "#text": "Code de commerce - art. R821-92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876533", "@num": "R821-93", "#text": "Code de commerce - art. R821-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876535", "@num": "R821-94", "#text": "Code de commerce - art. R821-94 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876537", "@num": "R821-95", "#text": "Code de commerce - art. R821-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876539", "@num": "R821-96", "#text": "Code de commerce - art. R821-96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876542", "@num": "R821-97", "#text": "Code de commerce - art. R821-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876544", "@num": "R821-98", "#text": "Code de commerce - art. R821-98 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876546", "@num": "R821-99", "#text": "Code de commerce - art. 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
\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

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A abrogé les dispositions suivantes :

- Code de commerce
\n Art. D821-77\n
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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
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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
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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
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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
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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
" } }, "LEGIARTI000048872968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D821-43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048872968", "URL": "article/LEGI/ARTI/00/00/48/87/29/LEGIARTI000048872968.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": "LEGIARTI000048873065", "@num": "D821-15", "#text": "Code de commerce - art. D821-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (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": "LEGISCTA000032942192", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des conseils régionaux", "@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": "LEGIARTI000048872968", "@fin": "2999-01-01", "@num": "D821-43", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout membre d'un conseil qui cesse de remplir les conditions requises pour être éligible cesse de plein droit de faire partie dudit conseil.
\n
" } }, "LEGIARTI000048877767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-62", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048877767", "URL": "article/LEGI/ARTI/00/00/48/87/77/LEGIARTI000048877767.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "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": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048873093", "@num": "D821-38", "#text": "Code de commerce - art. D821-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900276", "@num": "L821-13", "#text": "Code de commerce - art. L821-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878014", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877743", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048873876", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 1 : Des listes prévues aux I et II de l'article L. 821-13", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048873831", "@fin": "2999-01-01", "#text": "Paragraphe 2 : De l'établissement et de la tenue des listes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048873835", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161618", "@fin": "2016-07-29", "#text": "Section 2 : Des contrôles et inspections des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955389", "@fin": "2024-02-01", "#text": "Section 2 : Du contrôle de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048878017", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des 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": "LEGIARTI000006270859", "@fin": "2016-07-29", "@num": "R821-62", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955859", "@fin": "2020-06-05", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955657", "@fin": "2024-02-01", "@num": "R821-62", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877767", "@fin": "2999-01-01", "@num": "R821-62", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La liste mentionnée au I de l'article L. 821-13 est établie par ordre alphabétique avec indication, pour chaque commissaire aux comptes ou société de commissaires aux comptes, de l'année d'inscription initiale et du numéro d'inscription.

Elle est divisée en deux sections : la première pour les personnes physiques, la seconde pour les sociétés.

Sont mentionnés dans la première section :

1° Les nom, prénoms et numéro d'inscription de l'intéressé ;

2° Son adresse professionnelle, son adresse électronique et ses coordonnées téléphoniques ainsi que, le cas échéant, l'adresse de son site internet ;

3° Lorsque l'intéressé est associé ou salarié d'une personne morale ou exerce ses fonctions pour le compte d'une personne morale, la dénomination sociale, la forme juridique, l'adresse du siège social, le numéro d'inscription et, le cas échéant, l'adresse du site internet de celle-ci ;

4° La compagnie régionale de rattachement.

Sont mentionnés dans la seconde section :

1° La dénomination sociale, la forme juridique et le numéro d'inscription de la société ;

2° L'adresse du siège social et les coordonnées téléphoniques de la société ainsi que, le cas échéant, l'adresse de son site internet ;

3° Les noms et adresses professionnelles des associés ou actionnaires, des membres des organes de gestion, de direction, d'administration ou de surveillance de la société ;

4° Les noms et numéros d'inscription des commissaires aux comptes associés de la société ou salariés par elle, ainsi que la liste et l'adresse de ses établissements ;

5° Les noms et numéros d'inscription des commissaires aux comptes associés de la société ou salariés par elle qui sont inscrits sur la liste mentionnée au II de l'article L. 821-13 ;

6° Le cas échéant, l'appartenance de la société à un réseau national ou international dont les membres ont un intérêt économique commun, ainsi que les noms et adresses des cabinets membres de ce réseau et des personnes et entités qui lui sont affiliées, ou l'indication de l'endroit où ces informations sont accessibles au public ;

7° La compagnie régionale de rattachement ;

8° Lorsque la société est agréée dans un autre Etat membre de l'Union européenne, la liste fait état de cette inscription en mentionnant, le cas échéant, le nom de l'autorité étrangère d'inscription et le numéro d'enregistrement attribué par cette dernière, et une mention indiquant si l'enregistrement concerne le contrôle légal des comptes, la certification des informations en matière de durabilité, ou les deux.

" } }, "LEGIARTI000048878127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-72", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048878127", "URL": "article/LEGI/ARTI/00/00/48/87/81/LEGIARTI000048878127.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048524139", "@num": "L821-24", "#text": "Code de commerce - art. L821-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048873837", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161618", "@fin": "2016-07-29", "#text": "Section 2 : Des contrôles et inspections des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955389", "@fin": "2024-02-01", "#text": "Section 2 : Du contrôle de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048878017", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des 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": "LEGIARTI000006270869", "@fin": "2016-07-29", "@num": "R821-72", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046018976", "@fin": "2024-02-01", "@num": "R821-72", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048878127", "@fin": "2999-01-01", "@num": "R821-72", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes qui n'ont pas exercé de mission de certification des comptes pendant trois années consécutives et qui n'ont pas respecté durant cette période l'obligation prévue au I de l'article L. 821-24 déclarent à la compagnie régionale des commissaires aux comptes dont ils relèvent, préalablement à l'acceptation d'une nouvelle mission de certification des comptes ou de certification d'information en matière de durabilité, les conditions dans lesquelles ils ont satisfait à l'obligation de formation continue particulière mentionnée au II de l'article L. 821-24.

Ils conservent pendant six ans à compter de l'acceptation de la nouvelle mission de certification des comptes les justificatifs relatifs au respect de cette obligation.

Les compagnies régionales des commissaires aux comptes rendent annuellement compte à la Compagnie nationale du respect par les commissaires aux comptes de leur ressort de leur obligation déclarative.

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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. 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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. D440-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197420", "@num": "D441-1", "#text": "Code de commerce - art. D441-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197415", "@num": "D441-2", "#text": "Code de commerce - art. D441-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197410", "@num": "D441-3", "#text": "Code de commerce - art. D441-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197499", "@num": "D442-2", "#text": "Code de commerce - art. 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D711-67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039471862", "@num": "D711-67", "#text": "Code de commerce - art. D711-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023160824", "@num": "D711-67-1", "#text": "Code de commerce - art. D711-67-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291648", "@num": "D711-67-1", "#text": "Code de commerce - art. D711-67-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006269951", "@num": "D711-67-3", "#text": "Code de commerce - art. 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R321-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212926", "@num": "R321-21", "#text": "Code de commerce - art. R321-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023908545", "@num": "R321-21", "#text": "Code de commerce - art. R321-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028024621", "@num": "R321-22", "#text": "Code de commerce - art. R321-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212931", "@num": "R321-22", "#text": "Code de commerce - art. 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R321-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212954", "@num": "R321-27", "#text": "Code de commerce - art. R321-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028024639", "@num": "R321-28", "#text": "Code de commerce - art. R321-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212959", "@num": "R321-28", "#text": "Code de commerce - art. R321-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028024642", "@num": "R321-29", "#text": "Code de commerce - art. R321-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047213222", "@num": "R321-29", "#text": "Code de commerce - art. R321-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025259150", "@num": "R321-3", "#text": "Code de commerce - art. R321-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047213232", "@num": "R321-3", "#text": "Code de commerce - art. R321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212965", "@num": "R321-30", "#text": "Code de commerce - art. R321-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212973", "@num": "R321-32", "#text": "Code de commerce - art. R321-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025259187", "@num": "R321-33", "#text": "Code de commerce - art. R321-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212979", "@num": "R321-33", "#text": "Code de commerce - art. R321-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987320", "@num": "R321-33", "#text": "Code de commerce - art. R321-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025259192", "@num": "R321-35", "#text": "Code de commerce - art. R321-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212983", "@num": "R321-35", "#text": "Code de commerce - art. R321-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047212993", "@num": "R321-36", "#text": "Code de commerce - art. R321-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047213007", "@num": "R321-37", "#text": "Code de commerce - art. 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R321-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025259147", "@num": "R321-4", "#text": "Code de commerce - art. R321-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047213227", "@num": "R321-4", "#text": "Code de commerce - art. R321-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047213017", "@num": "R321-40", "#text": "Code de commerce - art. R321-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025259204", "@num": "R321-41", "#text": "Code de commerce - art. 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R522-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024931273", "@num": "R522-11", "#text": "Code de commerce - art. R522-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715975", "@num": "R522-11", "#text": "Code de commerce - art. R522-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039452448", "@num": "R522-14", "#text": "Code de commerce - art. R522-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039452443", "@num": "R522-17", "#text": "Code de commerce - art. 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R956-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025739064", "@num": "R958-1", "#text": "Code de commerce - art. R958-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031090770", "@num": "R958-1", "#text": "Code de commerce - art. R958-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957453", "@num": "R958-2", "#text": "Code de commerce - art. R958-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255094", "@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": "LEGIARTI000006255106", "@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": "LEGIARTI000006255110", "@num": "Annexe 1-3", "#text": "Code de commerce. - art. Annexe 1-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255111", "@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": "LEGIARTI000006255136", "@num": "Annexe 2-1", "#text": "Code de commerce. - art. Annexe 2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255144", "@num": "Annexe 2-2", "#text": "Code de commerce. - art. Annexe 2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255193", "@num": "Annexe 4-1", "#text": "Code de commerce. - art. Annexe 4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255222", "@num": "Annexe 4-2", "#text": "Code de commerce. - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255229", "@num": "Annexe 4-3", "#text": "Code de commerce. - art. Annexe 4-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255264", "@num": "Annexe 4-4", "#text": "Code de commerce. - art. Annexe 4-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255286", "@num": "Annexe 4-5", "#text": "Code de commerce. - art. Annexe 4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255287", "@num": "Annexe 4-6", "#text": "Code de commerce. - art. Annexe 4-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255326", "@num": "Annexe 6-1", "#text": "Code de commerce. - art. Annexe 6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255344", "@num": "Annexe 6-2", "#text": "Code de commerce. - art. Annexe 6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255362", "@num": "Annexe 6-3", "#text": "Code de commerce. - art. Annexe 6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255363", "@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": "LEGIARTI000006255375", "@num": "Annexe 7-1", "#text": "Code de commerce. - art. Annexe 7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255399", "@num": "Annexe 7-3", "#text": "Code de commerce. - art. Annexe 7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255408", "@num": "Annexe 7-4", "#text": "Code de commerce. - art. Annexe 7-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255425", "@num": "Annexe 7-4-1", "#text": "Code de commerce. - art. Annexe 7-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255433", "@num": "Annexe 7-5", "#text": "Code de commerce. - art. Annexe 7-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255450", "@num": "Annexe 8-1", "#text": "Code de commerce. - art. Annexe 8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255456", "@num": "Annexe 9-1", "#text": "Code de commerce. - art. Annexe 9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255459", "@num": "Annexe 9-2", "#text": "Code de commerce. - art. Annexe 9-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255484", "@num": "Annexe 9-3", "#text": "Code de commerce. - art. Annexe 9-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255526", "@num": "Annexe 9-4", "#text": "Code de commerce. - art. Annexe 9-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255548", "@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": "LEGIARTI000006255820", "@num": "D122-3", "#text": "Code de commerce. - art. D122-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255821", "@num": "D122-4", "#text": "Code de commerce. - art. D122-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259055", "@num": "D123-235", "#text": "Code de commerce. - art. D123-235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259070", "@num": "D123-236", "#text": "Code de commerce. - art. D123-236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259646", "@num": "D144-2", "#text": "Code de commerce. - art. D144-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259658", "@num": "D144-3", "#text": "Code de commerce. - art. D144-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259664", "@num": "D144-4", "#text": "Code de commerce. - art. D144-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259665", "@num": "D144-5", "#text": "Code de commerce. - art. D144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259871", "@num": "D145-12", "#text": "Code de commerce. - art. D145-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259876", "@num": "D145-13", "#text": "Code de commerce. - art. D145-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259889", "@num": "D145-14", "#text": "Code de commerce. - art. D145-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259892", "@num": "D145-15", "#text": "Code de commerce. - art. D145-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259907", "@num": "D145-16", "#text": "Code de commerce. - art. D145-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259908", "@num": "D145-17", "#text": "Code de commerce. - art. D145-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259909", "@num": "D145-18", "#text": "Code de commerce. - art. D145-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259913", "@num": "D145-19", "#text": "Code de commerce. - art. D145-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260003", "@num": "D146-1", "#text": "Code de commerce. - art. D146-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260004", "@num": "D146-2", "#text": "Code de commerce. - art. D146-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260593", "@num": "D223-2", "#text": "Code de commerce. - art. D223-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006262872", "@num": "D228-56", "#text": "Code de commerce. - art. D228-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266565", "@num": "D440-1", "#text": "Code de commerce. - art. D440-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266651", "@num": "D440-10", "#text": "Code de commerce. - art. D440-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266658", "@num": "D440-11", "#text": "Code de commerce. - art. D440-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266659", "@num": "D440-12", "#text": "Code de commerce. - art. D440-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266660", "@num": "D440-13", "#text": "Code de commerce. - art. D440-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266573", "@num": "D440-2", "#text": "Code de commerce. - art. D440-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266574", "@num": "D440-3", "#text": "Code de commerce. - art. D440-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266585", "@num": "D440-4", "#text": "Code de commerce. - art. D440-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266586", "@num": "D440-5", "#text": "Code de commerce. - art. D440-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266587", "@num": "D440-6", "#text": "Code de commerce. - art. D440-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266588", "@num": "D440-7", "#text": "Code de commerce. - art. D440-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266605", "@num": "D440-8", "#text": "Code de commerce. - art. D440-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266614", "@num": "D440-9", "#text": "Code de commerce. - art. D440-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266681", "@num": "D441-2", "#text": "Code de commerce. - art. D441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268769", "@num": "D611-1", "#text": "Code de commerce. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268772", "@num": "D611-2", "#text": "Code de commerce. - art. D611-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268791", "@num": "D611-3", "#text": "Code de commerce. - art. D611-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268810", "@num": "D611-4", "#text": "Code de commerce. - art. D611-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268811", "@num": "D611-5", "#text": "Code de commerce. - art. D611-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268812", "@num": "D611-6", "#text": "Code de commerce. - art. 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Article R821-67 AUTONOME MODIFIE, en vigueur du 29/07/2016 au 01/02/2024 (Code de commerce)