{ "article": { "LEGIARTI000034458402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R515-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-04-23" } }, "META_COMMUN": { "ID": "LEGIARTI000034458402", "URL": "article/LEGI/ARTI/00/00/34/45/84/LEGIARTI000034458402.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034456698", "@num": "1", "#text": "Décret n°2017-582 du 20 avril 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034453858", "@nortexte": "ECFT1701179D", "@numtexte": "2017-582", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000006641356", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021939034", "@num": "D612-53", "#text": "Code monétaire et financier - art. D612-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654674", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034457173", "@fin": "2999-01-01", "#text": "Sous-section 4 : Dispositions diverses", "@debut": "2017-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170981", "@fin": "2014-11-06", "#text": "Section 3 : Les sociétés de caution mutuelle.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000034461630", "@fin": "2999-01-01", "#text": "Section 3 : Agence française de développement", "@debut": "2017-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153803", "@fin": "2014-11-06", "#text": "Chapitre V : Les sociétés financières.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723200", "@fin": "2999-01-01", "#text": "Chapitre V : Les sociétés de financement.", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139648", "@fin": "2014-11-06", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723044", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123547", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034458402", "@fin": "2999-01-01", "@num": "R515-25", "@etat": "VIGUEUR", "@debut": "2017-04-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle des comptes de l'agence est exercé par deux commissaires aux comptes désignés en application des dispositions des articles L. 511-38, D. 511-8, D. 511-9 et D. 612-53 à R. 612-60.

Les commissaires aux comptes sont soumis aux obligations prévues à l'article L. 511-38.

" } }, "LEGIARTI000006641356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D511-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-06", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006641356", "URL": "article/LEGI/ARTI/00/00/06/64/13/LEGIARTI000006641356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AEDXXXXXXXX511D008AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000872246", "#text": "Décret 84-709 1984-07-24 art 27 (1er et 2e alinéas, ecqc les établissements de crédit)", "@sens": "source", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000031394457", "@num": "10", "#text": "DÉCRET n°2015-1362 du 27 octobre 2015 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393392", "@nortexte": "FCPT1413136D", "@numtexte": "2015-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-27" }, { "@id": "LEGIARTI000031394441", "@num": "2", "#text": "DÉCRET n°2015-1362 du 27 octobre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393392", "@nortexte": "FCPT1413136D", "@numtexte": "2015-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-27" }, { "@id": "LEGIARTI000031394449", "@num": "6", "#text": "DÉCRET n°2015-1362 du 27 octobre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393392", "@nortexte": "FCPT1413136D", "@numtexte": "2015-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-27" }, { "@id": "LEGIARTI000031395361", "@num": "D745-2", "#text": "Code monétaire et financier - art. D745-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395441", "@num": "D765-2", "#text": "Code monétaire et financier - art. D765-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654674", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184419", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169772", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153802", "@fin": "2014-11-06", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723119", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139648", "@fin": "2014-11-06", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723044", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123547", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006641356", "@fin": "2014-11-06", "@num": "D511-8", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029728602", "@fin": "2999-01-01", "@num": "D511-8", "@etat": "VIGUEUR", "@debut": "2014-11-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'accomplissement de la mission qui leur est dévolue dans les établissements de crédit, les commissaires aux comptes mentionnés à l'article L. 511-38 sont désignés par l'organe de ces établissements compétent pour approuver les comptes.
\n
Ils sont désignés pour six exercices. Leurs fonctions expirent après que l'organe compétent pour approuver les comptes a statué sur les comptes du sixième exercice. Leur mandat est renouvelable.
" } }, "LEGIARTI000006654674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006654674", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654674.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L038AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-219, L225-219 à L225-226", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226099", "@num": "L225-219", "#text": "Code de commerce. - art. L225-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes inscrits sur la liste prévue à l'article L. 225-219 du code de commerce. Ces commissaires sont désignés après avis de la commission bancaire, dans des conditions fixées par décret. La commission bancaire peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre II du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.
\n
Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par le comité de la réglementation comptable après avis du comité de la réglementation bancaire et financière, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.
\n
Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des entreprises d'investissement ou des compagnies financières contrôlés. Les articles L. 225-219 à L. 225-226 du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, entreprise d'investissement ou compagnie financière.
" } }, "LEGIARTI000006654675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-09-09", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006654675", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654675.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L038AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L822-1, L822-1 à L822-13", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce. - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 du code de commerce. Ces commissaires sont désignés après avis de la commission bancaire, dans des conditions fixées par décret. La commission bancaire peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre II du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.
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Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par le comité de la réglementation comptable après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.
\n
Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des entreprises d'investissement ou des compagnies financières contrôlés. Les articles L. 822-1 à L. 822-13 du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, entreprise d'investissement ou compagnie financière.
" } }, "LEGIARTI000006654676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006654676", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654676.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L038AXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006531968", "@num": "21", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 21 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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L512-82 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires sont désignés après avis de la commission bancaire, dans des conditions fixées par décret. La commission bancaire peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

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Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par le comité de la réglementation comptable après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.

\n
\n

Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des entreprises d'investissement ou des compagnies financières contrôlés. Les dispositions du livre VIII du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, entreprise d'investissement ou compagnie financière.

\n
" } }, "LEGIARTI000020142944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020142944", "URL": "article/LEGI/ARTI/00/00/20/14/29/LEGIARTI000020142944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000020138799", "@num": "6", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. 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R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par la commission bancaire, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000021762025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-10-24", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021762025", "URL": "article/LEGI/ARTI/00/00/21/76/20/LEGIARTI000021762025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000021721321", "@num": "18", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. 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R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires sont désignés après avis de l'Autorité de contrôle prudentiel, dans des conditions fixées par décret. L'Autorité de contrôle prudentiel peut en outre, lorsque la situation le justifie, procéder à la désignation d'un commissaire aux comptes supplémentaire. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000021947644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D612-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-03-05" } }, "META_COMMUN": { "ID": "LEGIARTI000021947644", "URL": "article/LEGI/ARTI/00/00/21/94/76/LEGIARTI000021947644.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021935924", "@num": "1", "#text": "Décret n°2010-218 du 3 mars 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021902669", "@nortexte": "ECET1002556D", "@numtexte": "2010-218", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728565", "@num": "D517-7", "#text": "Code monétaire et financier - art. D517-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027881094", "@num": "D612-55", "#text": "Code monétaire et financier - art. D612-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021947629", "@num": "D612-58", "#text": "Code monétaire et financier - art. D612-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722344", "@num": "L612-43", "#text": "Code monétaire et financier - art. L612-43", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767471", "@num": "R746-2", "#text": "Code monétaire et financier - art. R746-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767461", "@num": "R756-2", "#text": "Code monétaire et financier - art. R756-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021938744", "@fin": "2999-01-01", "#text": "Section 8 : Relations avec les commissaires aux comptes", "@debut": "2010-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155009", "@fin": "2010-03-09", "#text": "Chapitre II : Comité des établissements de crédit et des entreprises d'investissement", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021938922", "@fin": "2013-07-28", "#text": "Chapitre II : L'Autorité de contrôle prudentiel", "@debut": "2010-03-09" }, { "@id": "LEGISCTA000027884695", "@fin": "2999-01-01", "#text": "Chapitre II : L'Autorité de contrôle prudentiel et de résolution", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139675", "@fin": "2010-03-15", "#text": "Titre Ier : Les institutions communes aux établissements de crédit et aux entreprises d'investissement", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021986461", "@fin": "2013-05-09", "#text": "Titre Ier : Les institutions communes aux établissements de crédit, aux établissements de paiement et aux entreprises d'investissement", "@debut": "2010-03-15" }, { "@id": "LEGISCTA000027398767", "@fin": "2999-01-01", "#text": "Titre Ier : Les institutions compétentes en matière de réglementation et de contrôle", "@debut": "2013-05-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123609", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021947644", "@fin": "2013-07-28", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2010-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027880959", "@fin": "2016-07-29", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957482", "@fin": "2024-01-01", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048909553", "@fin": "2999-01-01", "@num": "D612-53", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Toute personne mentionnée au premier alinéa de l'article L. 612-43 doit faire connaître à l'Autorité de contrôle prudentiel le nom du ou des commissaires aux comptes qu'elle se propose de nommer ou de renouveler. Lorsqu'elle informe l'autorité de son intention de désigner comme commissaire aux comptes une société de commissaires aux comptes, elle précise le nom du commissaire aux comptes personne physique associé, actionnaire ou dirigeant de ladite société, pressenti pour exercer la mission au nom de cette société, conformément aux dispositions prévues au quatrième alinéa de l'article L. 822-9 du code de commerce.
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L'Autorité dispose d'un délai de deux mois, à compter de la réception de la demande d'avis, pour faire connaître son avis sur la proposition de désignation du commissaire aux comptes. En l'absence de réponse dans le délai imparti, l'avis de l'autorité est réputé favorable.
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Si l'Autorité l'estime nécessaire, elle peut demander des informations complémentaires par lettre recommandée avec demande d'avis de réception adressée soit à la personne concernée, soit au commissaire aux comptes proposé. Dans ce dernier cas, l'Autorité en informe la personne concernée et fixe dans sa demande d'informations complémentaires un délai de réponse, lequel ne peut être inférieur à un mois. Le délai prévu à l'alinéa précédent est alors suspendu jusqu'à la réception des informations complémentaires, et au plus tard jusqu'à l'expiration du délai de réponse." } }, "LEGIARTI000022962427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000022962427", "URL": "article/LEGI/ARTI/00/00/22/96/24/LEGIARTI000022962427.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000022942848", "@num": "12", "#text": "LOI n°2010-1249 du 22 octobre 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022940663", "@nortexte": "ECEX0928177L", "@numtexte": "2010-1249", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

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Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent. Ces dérogations ne sont pas applicables lorsque l'établissement de crédit ou l'entreprise d'investissement est tenu d'établir des comptes sur base consolidée.

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" } }, "LEGIARTI000027643582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-22", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027643582", "URL": "article/LEGI/ARTI/00/00/27/64/35/LEGIARTI000027643582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000027619860", "@num": "4", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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Le contrôle est exercé dans chaque établissement de crédit, société de financement ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

Toutefois, lorsque le total du bilan d'un établissement de crédit, d'une société de financement ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'entreprise est soumise soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel et de résolution, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent. Ces dérogations ne sont pas applicables lorsque l'établissement de crédit, la société de financement ou l'entreprise d'investissement est tenu d'établir des comptes sur base consolidée.

Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des sociétés de financement, des entreprises d'investissement ou des compagnies financières contrôlés. Les dispositions du livre VIII du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, société de financement, entreprise d'investissement ou compagnie financière.

" } }, "LEGIARTI000027824506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027824506", "URL": "article/LEGI/ARTI/00/00/27/82/45/LEGIARTI000027824506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672\r\n du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. 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R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle est exercé dans chaque établissement de crédit ou entreprise d'investissement par au moins deux commissaires aux comptes, dans les conditions définies au livre VIII du code de commerce. Ces commissaires aux comptes ne doivent pas représenter ou appartenir à des cabinets ayant entre eux des liens de nature juridique, professionnelle, de capital ou organisationnelle. Ils exercent leur activité dans des conditions prévues par le livre VIII du code de commerce et procèdent à la certification des comptes annuels. Ils vérifient la sincérité des informations destinées au public, et leur concordance avec lesdits comptes.

Toutefois, lorsque le total du bilan d'un établissement de crédit ou d'une entreprise d'investissement est inférieur à un seuil fixé par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières, la certification mentionnée à l'alinéa précédent peut être exercée par un seul commissaire aux comptes. Lorsque cette condition est remplie, et que l'établissement est soumis soit aux règles de la comptabilité publique, soit à un régime spécifique d'approbation de ses comptes présentant des garanties jugées suffisantes par l'Autorité de contrôle prudentiel et de résolution, celle-ci peut décider de lever l'obligation de certification mentionnée à l'alinéa précédent. Ces dérogations ne sont pas applicables lorsque l'établissement de crédit ou l'entreprise d'investissement est tenu d'établir des comptes sur base consolidée.

" } }, "LEGIARTI000027880959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D612-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027880959", "URL": "article/LEGI/ARTI/00/00/27/88/09/LEGIARTI000027880959.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672\r\n du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728565", "@num": "D517-7", "#text": "Code monétaire et financier - art. D517-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027881094", "@num": "D612-55", "#text": "Code monétaire et financier - art. D612-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021947629", "@num": "D612-58", "#text": "Code monétaire et financier - art. D612-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722344", "@num": "L612-43", "#text": "Code monétaire et financier - art. L612-43", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767471", "@num": "R746-2", "#text": "Code monétaire et financier - art. R746-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767461", "@num": "R756-2", "#text": "Code monétaire et financier - art. R756-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021938744", "@fin": "2999-01-01", "#text": "Section 8 : Relations avec les commissaires aux comptes", "@debut": "2010-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155009", "@fin": "2010-03-09", "#text": "Chapitre II : Comité des établissements de crédit et des entreprises d'investissement", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021938922", "@fin": "2013-07-28", "#text": "Chapitre II : L'Autorité de contrôle prudentiel", "@debut": "2010-03-09" }, { "@id": "LEGISCTA000027884695", "@fin": "2999-01-01", "#text": "Chapitre II : L'Autorité de contrôle prudentiel et de résolution", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139675", "@fin": "2010-03-15", "#text": "Titre Ier : Les institutions communes aux établissements de crédit et aux entreprises d'investissement", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021986461", "@fin": "2013-05-09", "#text": "Titre Ier : Les institutions communes aux établissements de crédit, aux établissements de paiement et aux entreprises d'investissement", "@debut": "2010-03-15" }, { "@id": "LEGISCTA000027398767", "@fin": "2999-01-01", "#text": "Titre Ier : Les institutions compétentes en matière de réglementation et de contrôle", "@debut": "2013-05-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123609", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021947644", "@fin": "2013-07-28", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2010-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027880959", "@fin": "2016-07-29", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957482", "@fin": "2024-01-01", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048909553", "@fin": "2999-01-01", "@num": "D612-53", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute personne mentionnée au premier alinéa de l'article L. 612-43 doit faire connaître à l'Autorité de contrôle prudentiel et de résolution le nom du ou des commissaires aux comptes qu'elle se propose de nommer ou de renouveler. Lorsqu'elle informe l'autorité de son intention de désigner comme commissaire aux comptes une société de commissaires aux comptes, elle précise le nom du commissaire aux comptes personne physique associé, actionnaire ou dirigeant de ladite société, pressenti pour exercer la mission au nom de cette société, conformément aux dispositions prévues au quatrième alinéa de l'article L. 822-9 du code de commerce.

L'Autorité dispose d'un délai de deux mois, à compter de la réception de la demande d'avis, pour faire connaître son avis sur la proposition de désignation du commissaire aux comptes. En l'absence de réponse dans le délai imparti, l'avis de l'autorité est réputé favorable.

Si l'Autorité l'estime nécessaire, elle peut demander des informations complémentaires par lettre recommandée avec demande d'avis de réception adressée soit à la personne concernée, soit au commissaire aux comptes proposé. Dans ce dernier cas, l'Autorité en informe la personne concernée et fixe dans sa demande d'informations complémentaires un délai de réponse, lequel ne peut être inférieur à un mois. Le délai prévu à l'alinéa précédent est alors suspendu jusqu'à la réception des informations complémentaires, et au plus tard jusqu'à l'expiration du délai de réponse.

" } }, "LEGIARTI000028635409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028635409", "URL": "article/LEGI/ARTI/00/00/28/63/54/LEGIARTI000028635409.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000028626773", "@num": "3", "#text": "Ordonnance n°2014-158\n du 20 février 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000028625279", "@nortexte": "EFIT1327482R", "@numtexte": "2014-158", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-20" }, { "@id": "LEGIARTI000030893322", "@num": "3", "#text": "ORDONNANCE n°2015-859 du 15 juillet 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030890233", "@nortexte": "FCPT1508050R", "@numtexte": "2015-859", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-15" }, { "@id": "LEGIARTI000006899813", "@num": "R452-28", "#text": "Code de la construction et de l'habitation. - art. R452-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728602", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728538", "@num": "D517-1", "#text": "Code monétaire et financier - art. D517-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854253", "@num": "D517-6", "#text": "Code monétaire et financier - art. D517-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531001", "@num": "D533-3", "#text": "Code monétaire et financier - art. D533-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854293", "@num": "D533-7", "#text": "Code monétaire et financier - art. D533-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654410", "@num": "L511-24", "#text": "Code monétaire et financier - art. L511-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030623513", "@num": "L511-39", "#text": "Code monétaire et financier - art. L511-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539572", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644053", "@num": "L526-39", "#text": "Code monétaire et financier - art. L526-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563953", "@num": "L532-50", "#text": "Code monétaire et financier - art. L532-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735829", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027874488", "@num": "R511-13", "#text": "Code monétaire et financier - art. R511-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184716", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654674", "@fin": "2003-08-02", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654675", "@fin": "2005-09-09", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654676", "@fin": "2009-01-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142944", "@fin": "2010-01-23", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021762025", "@fin": "2010-10-24", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962427", "@fin": "2013-07-28", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027824506", "@fin": "2014-01-01", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027643582", "@fin": "2014-02-22", "@num": "L511-38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028635409", "@fin": "2999-01-01", "@num": "L511-38", "@etat": "VIGUEUR", "@debut": "2014-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes doivent présenter toutes les garanties d'indépendance à l'égard des établissements de crédit, des sociétés de financement, des entreprises d'investissement, des entreprises mères de société de financement, des compagnies financières holding ou des compagnies financières holding mixtes contrôlés. Les dispositions du livre VIII du code de commerce sont applicables aux commissaires aux comptes de tout établissement de crédit, société de financement, entreprise d'investissement, entreprise mère de société de financement, compagnie financière holding ou compagnie financière holding mixte.

" } }, "LEGIARTI000029714943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R513-42", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-23", "DATE_DEBUT": "2014-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000029714943", "URL": "article/LEGI/ARTI/00/00/29/71/49/LEGIARTI000029714943.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029702474", "@num": "4", "#text": "DÉCRET n°2014-1315 du 3 novembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029699787", "@nortexte": "FCPT1413681D", "@numtexte": "2014-1315", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000034456698", "@num": "1", "#text": "Décret n°2017-582 du 20 avril 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034453858", "@nortexte": "ECFT1701179D", "@numtexte": "2017-582", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000006641356", "@num": "D511-8", "#text": "Code monétaire et financier - art. D511-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021939034", "@num": "D612-53", "#text": "Code monétaire et financier - art. D612-53", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654674", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684993", "@num": "R516-20", "#text": "Code monétaire et financier - art. R516-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029714443", "@fin": "2017-04-23", "#text": "Sous-section 4 : Dispositions diverses.", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029714381", "@fin": "2017-04-23", "#text": "Section 4 : Agence française de développement.", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029712998", "@fin": "2999-01-01", "#text": "Chapitre III : Les établissements de crédit spécialisés", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139648", "@fin": "2014-11-06", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723044", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123547", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000029714943", "@fin": "2017-04-23", "@num": "R513-42", "@etat": "TRANSFERE", "@debut": "2014-11-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle des comptes de l'agence est exercé par deux commissaires aux comptes désignés en application des dispositions des articles L. 511-38, D. 511-8, D. 511-9 et D. 612-53 à R. 612-60.\n

Les commissaires aux comptes sont soumis aux obligations prévues à l'article L. 511-38.

\n
" } }, "LEGIARTI000029728602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D511-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000029728602", "URL": "article/LEGI/ARTI/00/00/29/72/86/LEGIARTI000029728602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000872246", "#text": "Décret 84-709 1984-07-24 art 27 (1er et 2e alinéas, ecqc les établissements de crédit)", "@sens": "source", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000029706795", "@num": "3", "#text": "DÉCRET n°2014-1316 du 3 novembre 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029700428", "@nortexte": "FCPT1413819D", "@numtexte": "2014-1316", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000031394457", "@num": "10", "#text": "DÉCRET n°2015-1362 du 27 octobre 2015 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393392", "@nortexte": "FCPT1413136D", "@numtexte": "2015-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-27" }, { "@id": "LEGIARTI000031394441", "@num": "2", "#text": "DÉCRET n°2015-1362 du 27 octobre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393392", "@nortexte": "FCPT1413136D", "@numtexte": "2015-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-27" }, { "@id": "LEGIARTI000031394449", "@num": "6", "#text": "DÉCRET n°2015-1362 du 27 octobre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393392", "@nortexte": "FCPT1413136D", "@numtexte": "2015-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-27" }, { "@id": "LEGIARTI000031395361", "@num": "D745-2", "#text": "Code monétaire et financier - art. D745-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395441", "@num": "D765-2", "#text": "Code monétaire et financier - art. D765-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654674", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184419", "@fin": "2999-01-01", "#text": "Sous-section 2 : Commissaires aux comptes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169772", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153802", "@fin": "2014-11-06", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723119", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139648", "@fin": "2014-11-06", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000029723044", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-11-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123547", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006641356", "@fin": "2014-11-06", "@num": "D511-8", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029728602", "@fin": "2999-01-01", "@num": "D511-8", "@etat": "VIGUEUR", "@debut": "2014-11-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'accomplissement de la mission qui leur est dévolue dans les établissements de crédit ou les sociétés de financement, les commissaires aux comptes mentionnés à l'article L. 511-38 sont désignés par l'organe de ces entreprises compétent pour approuver les comptes.

Ils sont désignés pour six exercices. Leurs fonctions expirent après que l'organe compétent pour approuver les comptes a statué sur les comptes du sixième exercice. Leur mandat est renouvelable.

" } }, "LEGIARTI000032957482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D612-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032957482", "URL": "article/LEGI/ARTI/00/00/32/95/74/LEGIARTI000032957482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032940212", "@num": "89", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728565", "@num": "D517-7", "#text": "Code monétaire et financier - art. D517-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027881094", "@num": "D612-55", "#text": "Code monétaire et financier - art. D612-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021947629", "@num": "D612-58", "#text": "Code monétaire et financier - art. D612-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722344", "@num": "L612-43", "#text": "Code monétaire et financier - art. L612-43", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714943", "@num": "R513-42", "#text": "Code monétaire et financier - art. R513-42 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034458402", "@num": "R515-25", "#text": "Code monétaire et financier - art. R515-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767471", "@num": "R746-2", "#text": "Code monétaire et financier - art. R746-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767461", "@num": "R756-2", "#text": "Code monétaire et financier - art. R756-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021938744", "@fin": "2999-01-01", "#text": "Section 8 : Relations avec les commissaires aux comptes", "@debut": "2010-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155009", "@fin": "2010-03-09", "#text": "Chapitre II : Comité des établissements de crédit et des entreprises d'investissement", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021938922", "@fin": "2013-07-28", "#text": "Chapitre II : L'Autorité de contrôle prudentiel", "@debut": "2010-03-09" }, { "@id": "LEGISCTA000027884695", "@fin": "2999-01-01", "#text": "Chapitre II : L'Autorité de contrôle prudentiel et de résolution", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139675", "@fin": "2010-03-15", "#text": "Titre Ier : Les institutions communes aux établissements de crédit et aux entreprises d'investissement", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021986461", "@fin": "2013-05-09", "#text": "Titre Ier : Les institutions communes aux établissements de crédit, aux établissements de paiement et aux entreprises d'investissement", "@debut": "2010-03-15" }, { "@id": "LEGISCTA000027398767", "@fin": "2999-01-01", "#text": "Titre Ier : Les institutions compétentes en matière de réglementation et de contrôle", "@debut": "2013-05-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123609", "@fin": "2999-01-01", "#text": "Livre VI : Les institutions en matière bancaire et financière", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021947644", "@fin": "2013-07-28", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2010-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027880959", "@fin": "2016-07-29", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957482", "@fin": "2024-01-01", "@num": "D612-53", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048909553", "@fin": "2999-01-01", "@num": "D612-53", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute personne mentionnée au premier alinéa de l'article L. 612-43 doit faire connaître à l'Autorité de contrôle prudentiel et de résolution le nom du ou des commissaires aux comptes qu'elle se propose de nommer ou de renouveler. Lorsqu'elle informe l'autorité de son intention de désigner comme commissaire aux comptes une société de commissaires aux comptes, elle précise le nom du commissaire aux comptes personne physique associé, actionnaire ou dirigeant de ladite société, pressenti pour exercer la mission au nom de cette société, conformément aux dispositions prévues au premier alinéa de l'article L. 822-9 du code de commerce.

" } }, "LEGIARTI000034456698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034456698", "URL": "article/LEGI/ARTI/00/00/34/45/66/LEGIARTI000034456698.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034457163", "#text": "Code monétaire et financier - Paragraphe 1 : Concours financiers de l'agence ... 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A modifié les dispositions suivantes :

-Code monétaire et financier
\nArt. R513-35, Art. R513-36, Art. R513-37, Art. R513-38, Art. R513-39, Art. R513-40, Art. R513-41, Art. R513-42 \n
\n

A modifié les dispositions suivantes :

-Code monétaire et financier
\nSct. Section 3 : Agence française de développement, Art. R515-5, Art. R515-6, Art. R515-7, Art. R515-8, Art. R515-9, Art. R515-10, Art. R515-11, Art. R515-12, Art. R515-13, Art. R515-14, Art. R515-15, Art. R515-16, Art. R515-17, Art. R515-18, Art. R515-19, Art. R515-20, Art. R515-21, Art. R515-22 Art. R515-23, Art. R515-24, Art. R515-25\n
\n

A modifié les dispositions suivantes :

-Code monétaire et financier
\nArt. R513-22, Art. R513-23, Art. R513-24, Art. R513-25, Art. R513-26, Art. R513-27, Art. R513-28, Art. R513-29, Art. R513-30, Art. R513-31, Art. R513-32, Art. R513-33, Art. R513-34 \n
\n

A créé les dispositions suivantes :

-Code monétaire et financier
\nSct. Sous-section 1 : Opérations, Sct. Paragraphe 1 : Concours financiers de l'agence pour son compte propre, Sct. Paragraphe 2 : Opérations pour compte de l'Etat, Sct. Paragraphe 3 : Autres opérations, Sct. Sous-section 2 : Organisation centrale, Sct. Sous-section 3 : Organisation locale, Sct. Sous-section 4 : Dispositions diverses\n
\n

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Toute personne mentionnée au premier alinéa de l'article L. 612-43 doit faire connaître à l'Autorité de contrôle prudentiel et de résolution le nom du ou des commissaires aux comptes qu'elle se propose de nommer ou de renouveler. Lorsqu'elle informe l'autorité de son intention de désigner comme commissaire aux comptes une société de commissaires aux comptes, elle précise le nom du commissaire aux comptes personne physique associé, actionnaire ou dirigeant de ladite société, pressenti pour exercer la mission au nom de cette société, conformément aux dispositions prévues au premier alinéa de l'article L. 821-25 du code de commerce.

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Article R515-25 AUTONOME VIGUEUR, en vigueur depuis le 23/04/2017 (Code monétaire et financier)