{ "article": { "LEGIARTI000034627759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034627759", "URL": "article/LEGI/ARTI/00/00/34/62/77/LEGIARTI000034627759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912756", "@num": "17", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGISCTA000032335205", "#text": "LOI n° 90-1258 du 31 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGISCTA000034717400", "#text": "Décret n°2012-432\n du 30 mars 2012 - Chapitre V : Sociétés constituées pour l'exerci... (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034717406", "@num": "114", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 114 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034717395", "@num": "197", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 197 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034717391", "@num": "213", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 213 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034602050", "@nor": "ECFC1614745D", "@num": "2017-799", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-799 du 5 mai 2017 relatif à l'exercice de la profession d'expert-comptable par une société pluri-professionnelle d'exercice", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034602050", "@c_titre_court": "Décret n°2017-799 du 5 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-799 du 5 mai 2017 relatif à l'exercice de la profession d'expert-comptable par une société pluri-professionnelle d'exercice", "@debut": "2017-05-08", "@id_txt": "LEGITEXT000034627749", "@c_titre_court": "Décret n°2017-799 du 5 mai 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-05-07", "@date_signature": "2017-05-05", "@num_parution_jo": "0108" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034627759", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034602061", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 114, Art. 139, Sct. Chapitre V : Sociétés constituées pour l'exercice de la profession, Art. 197, Art. 213\n
\n

\n
" } }, "LEGIARTI000006912756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1970-02-22", "DATE_DEBUT": "1945-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006912756", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 JORF 21 septembre 1945 rectificatif JORF 30 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927160", "@num": "2", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927272", "@num": "3-1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927275", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927273", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGITEXT000005632273", "#text": "Décret n°2002-208 du 12 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006208258", "@num": "1", "#text": "Décret n°2002-208 du 12 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006240939", "@num": "1", "#text": "Décret n°2005-453 du 10 mai 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808250", "@nortexte": "BUDF0500019D", "@numtexte": "2005-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "LEGITEXT000021028675", "#text": "Décret n°2009-1103\n du 8 septembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000021028692", "@num": "3", "#text": "Décret n°2009-1103\n du 8 septembre 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132389", "@fin": "2004-03-27", "#text": "Section III : Dispositions communes aux experts comptables et aux comptables agréés.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La responsabilité propre des sociétés reconnues par l'ordre laisse subsister la responsabilité personnelle de chaque expert comptable ou comptable agréé à l'égard de l'ordre à raison des travaux qu'il est amené à exécuter lui-même pour le compte de ces sociétés et qui doivent être assortis de sa signature personnelle ainsi que du visa ou de la signature sociale.
\n
" } }, "LEGIARTI000006912757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-08-10", "DATE_DEBUT": "1970-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006912757", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912592", "@num": "8", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 8 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000317517", "#text": "Loi 68-946 1968-10-31 art. 33 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000317517", "@numtexte": "68-946", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1968-10-31" }, { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - 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Les experts comptables, les experts comptables stagiaires et les comptables agréés, qu'ils soient personnes physiques ou groupés en personnes morales, sont tenus, pour garantir la responsabilité civile qu'ils peuvent encourir en raison des travaux mentionnés aux articles 2, premier alinéa, et 8 ci-dessus, de souscrire une police d'assurance selon les modalités fixées par décret.
\n
Les conséquences pécuniaires de la responsabilité civile encourue par les personnes visées à l'alinéa précédent, et non couvertes par la police d'assurance, sont garanties par une caisse instituée auprès du conseil supérieur de l'ordre et dotée de la personnalité morale. Les ressources de la caisse de garantie, qui peut elle-même souscrire des polices d'assurances, sont constituées par les versements obligatoires mis à la charge des personnes visées à l'alinéa premier dans les conditions fixées par un décret en Conseil d'Etat, qui détermine, en outre, les modalités d'organisation et de fonctionnement de la caisse.
\n
La responsabilité propre des sociétés reconnues par l'ordre laisse subsister la responsabilité personnelle de chaque expert comptable ou comptable agréé en raison des travaux qu'il est amené à exécuter lui-même pour le compte de ces sociétés. Lesdits travaux doivent être assortis de sa signature personnelle ainsi que du visa ou de la signature sociale.
\n
Les membres de l'ordre qui, étant associés ou actionnaires d'une société reconnue par lui, exercent leur activité dans cette société, ainsi que les membres de l'ordre salariés d'un confrère ou d'une société inscrite au tableau, peuvent exécuter en leur nom et pour leur propre compte les missions ou mandats qui leur sont directement confiés par des clients. Ils exercent ce droit dans les conditions prévues par les conventions qui les lient éventuellement auxdites sociétés ou à leurs employeurs.
" } }, "LEGIARTI000006912758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006912758", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912758.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912812", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08 art. 49 *modalités d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698374", "@num": "42", "#text": "Loi n°94-679 du 8 août 1994 - 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art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGITEXT000005632273", "#text": "Décret n°2002-208 du 12 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006208258", "@num": "1", "#text": "Décret n°2002-208 du 12 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006240939", "@num": "1", "#text": "Décret n°2005-453 du 10 mai 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808250", "@nortexte": "BUDF0500019D", "@numtexte": "2005-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "LEGITEXT000021028675", "#text": "Décret n°2009-1103\n du 8 septembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000021028692", "@num": "3", "#text": "Décret n°2009-1103\n du 8 septembre 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132389", "@fin": "2004-03-27", "#text": "Section III : Dispositions communes aux experts comptables et aux comptables agréés.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les experts-comptables, qu'ils soient personnes physiques ou personnes morales, sont tenus, pour garantir la responsabilité civile qu'ils peuvent encourir en raison des travaux et activités visés aux articles 2 et 22, de souscrire un contrat d'assurance selon des modalités fixées par décret.
\n
Lorsque les conséquences pécuniaires de la responsabilité civile encourue par les personnes visées à l'alinéa précédent à raison des travaux et activités qui y sont mentionnés ne sont pas couvertes par un tel contrat, elles sont garanties par un contrat d'assurance souscrit par le conseil supérieur de l'ordre au profit de qui il appartiendra. Chaque membre de l'ordre participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.
" } }, "LEGIARTI000006912759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-25", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006912759", "URL": "article/LEGI/ARTI/00/00/06/91/27/LEGIARTI000006912759.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX017AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 art. 2, art. 22, art. 83 ter, art. 83 quater", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912812", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - 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art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les experts-comptables, qu'ils soient personnes physiques ou personnes morales, les experts-comptables stagiaires autorisés, les associations de gestion et de comptabilité et les salariés mentionnés à l'article 83 ter et à l'article 83 quater sont tenus, pour garantir la responsabilité civile qu'ils peuvent encourir en raison des travaux et activités visés aux articles 2 et 22, de souscrire un contrat d'assurance selon des modalités fixées par décret.
\n
Lorsque les conséquences pécuniaires de la responsabilité civile encourue par les personnes visées à l'alinéa précédent à raison des travaux et activités qui y sont mentionnés ne sont pas couvertes par un tel contrat, elles sont garanties par un contrat d'assurance souscrit par le conseil supérieur de l'ordre au profit de qui il appartiendra. Chacune des personnes mentionnées à l'alinéa précédent participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.
" } }, "LEGIARTI000022517606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-03", "DATE_DEBUT": "2010-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000022517606", "URL": "article/LEGI/ARTI/00/00/22/51/76/LEGIARTI000022517606.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927160", "@num": "2", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - 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art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - 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art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les experts-comptables, les sociétés d'expertise comptable, les associations de gestion et de comptabilité et les salariés mentionnés à l'article 83 ter et à l'article 83 quater sont tenus, s'ils sont établis en France, de souscrire un contrat d'assurance selon des modalités fixées par décret pour garantir la responsabilité civile qu'ils peuvent encourir en raison de l'ensemble de leurs travaux et activités.

\n
\n

Lorsque les conséquences pécuniaires de la responsabilité civile encourue par les personnes visées à l'alinéa précédent à raison des travaux et activités qui y sont mentionnés ne sont pas couvertes par un tel contrat, elles sont garanties par un contrat d'assurance souscrit par le conseil supérieur de l'ordre au profit de qui il appartiendra. Chacune des personnes mentionnées à l'alinéa précédent participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.

\n
" } }, "LEGIARTI000028889160": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-24", "DATE_DEBUT": "2014-05-03" } }, "META_COMMUN": { "ID": "LEGIARTI000028889160", "URL": "article/LEGI/ARTI/00/00/28/88/91/LEGIARTI000028889160.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927160", "@num": "2", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927272", "@num": "3-1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927275", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927273", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGITEXT000005632273", "#text": "Décret n°2002-208 du 12 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006208258", "@num": "1", "#text": "Décret n°2002-208 du 12 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006240939", "@num": "1", "#text": "Décret n°2005-453 du 10 mai 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808250", "@nortexte": "BUDF0500019D", "@numtexte": "2005-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "LEGITEXT000021028675", "#text": "Décret n°2009-1103\n du 8 septembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000021028692", "@num": "3", "#text": "Décret n°2009-1103\n du 8 septembre 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000028887998", "@num": "1", "#text": "Ordonnance n°2014-443\n du 30 avril 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028886245", "@nortexte": "FCPE1402667R", "@numtexte": "2014-443", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-04-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les experts-comptables, les sociétés d'expertise comptable, les succursales, les associations de gestion et de comptabilité et les salariés mentionnés à l'article 83 ter et à l'article 83 quater sont tenus, s'ils sont établis en France, de justifier d'un contrat d'assurance selon des modalités fixées par décret pour garantir la responsabilité civile encourue en raison de l'ensemble de leurs travaux et activités.

Lorsque les conséquences pécuniaires de la responsabilité civile mentionnée à l'alinéa précédent à raison des travaux et activités qui y sont mentionnés ne sont pas couvertes par un tel contrat, elles sont garanties par un contrat d'assurance souscrit par le conseil supérieur de l'ordre au profit de qui il appartiendra. Chacune des personnes mentionnées à l'alinéa précédent participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.

" } }, "LEGIARTI000033678974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-16", "DATE_DEBUT": "2016-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000033678974", "URL": "article/LEGI/ARTI/00/00/33/67/89/LEGIARTI000033678974.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927160", "@num": "2", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927272", "@num": "3-1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927275", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927273", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGITEXT000005632273", "#text": "Décret n°2002-208 du 12 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006208258", "@num": "1", "#text": "Décret n°2002-208 du 12 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006240939", "@num": "1", "#text": "Décret n°2005-453 du 10 mai 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808250", "@nortexte": "BUDF0500019D", "@numtexte": "2005-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "LEGITEXT000021028675", "#text": "Décret n°2009-1103\n du 8 septembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000021028692", "@num": "3", "#text": "Décret n°2009-1103\n du 8 septembre 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021028292", "@nortexte": "ECEL0825210D", "@numtexte": "2009-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-08" }, { "@id": "LEGIARTI000034717402", "@num": "139", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 139 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882510", "@num": "140", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599507", "@num": "106", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599562", "@num": "134", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599568", "@num": "137", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599590", "@num": "138", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033676003", "@num": "24", "#text": "Ordonnance n°2016-1809 du 22 décembre 2016 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000033670708", "@nortexte": "ECFI1618492R", "@numtexte": "2016-1809", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-22" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912756", "@fin": "1970-02-22", "@num": "17", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912757", "@fin": "1994-08-10", "@num": "17", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912758", "@fin": "2004-03-27", "@num": "17", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912759", "@fin": "2010-07-25", "@num": "17", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517606", "@fin": "2014-05-03", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028889160", "@fin": "2016-12-24", "@num": "17", "@etat": "MODIFIE", "@debut": "2014-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678974", "@fin": "2022-02-16", "@num": "17", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178550", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les experts-comptables, les sociétés d'expertise comptable, les succursales, les associations de gestion et de comptabilité, les salariés mentionnés à l'article 83 ter et à l'article 83 quater et les professionnels ayant été autorisés à exercer partiellement l'activité d'expertise comptable sont tenus, s'ils sont établis en France, de justifier d'un contrat d'assurance selon des modalités fixées par décret pour garantir la responsabilité civile encourue en raison de l'ensemble de leurs travaux et activités.

" } }, "LEGIARTI000034717391": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-11-21", "DATE_DEBUT": "2017-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034717391", "URL": "article/LEGI/ARTI/00/00/34/71/73/LEGIARTI000034717391.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025599406", "@num": "201", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 201 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599390", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS TRANSITOIRES ET DIVERSES", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025844823", "@fin": "2017-05-08", "@num": "213", "@etat": "MODIFIE", "@debut": "2012-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034717391", "@fin": "2019-11-21", "@num": "213", "@etat": "MODIFIE", "@debut": "2017-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039401750", "@fin": "2999-01-01", "@num": "213", "@etat": "VIGUEUR", "@debut": "2019-11-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du présent décret, à l'exception de celles des articles 14, 33 à 44, 84 à 105, 114, 125, 139, 141 à 197 et 210 à 212, peuvent être modifiées par décret.

" } }, "LEGIARTI000034717395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034717395", "URL": "article/LEGI/ARTI/00/00/34/71/73/LEGIARTI000034717395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599337", "@fin": "2017-05-08", "#text": "Chapitre V : Société d'exercice libéral", "@debut": "2012-04-01" }, { "@id": "LEGISCTA000034717400", "@fin": "2999-01-01", "#text": "Chapitre V : Sociétés constituées pour l'exercice de la profession", "@debut": "2017-05-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599389", "@fin": "2999-01-01", "#text": "TITRE III : EXERCICE DE LA PROFESSION", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025599469", "@fin": "2017-02-26", "@num": "197", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034096175", "@fin": "2017-05-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034717395", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046882618", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596333", "@fin": "2999-01-01", "@num": "197", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'ordonnance du 19 septembre 1945 susvisée et celles prises pour son application relatives à l'interdiction temporaire d'exercer concernant les membres de l'ordre sont applicables aux sociétés constituées pour l'exercice de la profession d'expert-comptable.

Toutefois, les sociétés ne peuvent faire l'objet de poursuites disciplinaires indépendamment de celles qui seraient intentées à l'encontre d'experts-comptables associés au sein de ces sociétés et y exerçant la profession.

Le membre de l'ordre ou le professionnel ayant été autorisé à exercer partiellement l'activité d'expertise comptable qui a été frappé d'une interdiction temporaire d'exercer ne peut plus, pendant la durée de la sanction, figurer sur aucun tableau ni exercer la profession d'expert-comptable. Il ne peut assurer ni fonction de direction ou de gestion, ni mandat d'administration ou de surveillance, ni bénéficier d'une quelconque délégation au sein d'une société membre de l'ordre.

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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912756", "@num": "17", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599360", "@fin": "2999-01-01", "#text": "Section 2 : Obligation d'assurance en responsabilité civile professionnelle", "@debut": "2012-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599333", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2012-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599389", "@fin": "2999-01-01", "#text": "TITRE III : EXERCICE DE LA PROFESSION", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025599592", "@fin": "2017-05-08", "@num": "139", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034717402", "@fin": "2999-01-01", "@num": "139", "@etat": "VIGUEUR", "@debut": "2017-05-08", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596429", "@fin": "2999-01-01", "@num": "139", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrat d'assurance mentionné au deuxième alinéa de l'article 17 de l'ordonnance du 19 septembre 1945 susvisée n'exonère pas les personnes mentionnées au même article de l'obligation légale d'assurance prévue au premier alinéa de l'article 17 précité à laquelle chaque professionnel est tenu.

Dans les sociétés pluri-professionnelles d'exercice, la garantie offerte par le contrat d'assurance souscrit par le Conseil supérieur de l'ordre et mentionné au deuxième alinéa de l'article 17 de l'ordonnance du 19 septembre 1945 susvisée ne couvre que les dommages survenus dans le cadre de l'exercice de la profession d'expert-comptable.

" } }, "LEGIARTI000034717406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-11-21", "DATE_DEBUT": "2017-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034717406", "URL": "article/LEGI/ARTI/00/00/34/71/74/LEGIARTI000034717406.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912854", "@num": "26", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000018888871", "@num": "26-1", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 26-1", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913427", "@num": "83 quater", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 quater", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913420", "@num": "83 ter", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 ter", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000034627759", "@num": "1", "#text": "Décret n°2017-799 du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034602050", "@nortexte": "ECFC1614745D", "@numtexte": "2017-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599354", "@fin": "2999-01-01", "#text": "Section 2 : Tableau", "@debut": "2012-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599332", "@fin": "2999-01-01", "#text": "Chapitre II : Inscription au tableau de l'ordre", "@debut": "2012-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599388", "@fin": "2999-01-01", "#text": "TITRE II : ACCÈS À LA PROFESSION", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025599635", "@fin": "2012-05-09", "@num": "114", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025846280", "@fin": "2017-02-26", "@num": "114", "@etat": "MODIFIE", "@debut": "2012-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034096216", "@fin": "2017-05-08", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034717406", "@fin": "2019-11-21", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039401676", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2019-11-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596399", "@fin": "2999-01-01", "@num": "114", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tableau de l'ordre des experts-comptables est divisé en huit sections, suivies de sept listes :

1° La section des experts-comptables, personnes physiques exerçant leur profession à titre indépendant ;

2° La section des experts-comptables, personnes physiques exerçant leur profession en qualité de salarié ;

3° La section des sociétés d'expertise comptable ;

4° La section des sociétés en participation d'expertise comptable ;

5° La section des experts-comptables stagiaires ;

6° La section des experts-comptables honoraires ;

7° La section des personnes et sociétés autorisées à exercer les professions d'expert-comptable, dans les conditions prévues aux I, II et III de l'article 26 de l'ordonnance du 19 septembre 1945 susvisée ;

8° La section des personnes pouvant exercer de façon temporaire et occasionnelle la profession d'expert-comptable en France sous leur titre d'origine en application de l'article 26-1 de l'ordonnance du 19 septembre 1945 susvisée ;

9° La liste des associations de gestion et de comptabilité ;

10° La liste des salariés d'associations de gestion et de comptabilité autorisés à exercer l'activité d'expertise comptable sur le fondement de l'article 83 ter de l'ordonnance du 19 septembre 1945 susvisée ;

11° La liste des salariés d'associations de gestion et de comptabilité autorisés à exercer l'activité d'expertise comptable sur le fondement de l'article 83 quater de l'ordonnance du 19 septembre 1945 susvisée ;

12° La liste des professionnels ayant été autorisés à exercer partiellement l'activité d'expertise comptable dans les conditions prévues à l'article 26-0 de l'ordonnance du 19 septembre 1945 susvisée ;

13° La liste des personnes pouvant exercer partiellement l'activité d'expertise comptable de façon temporaire et occasionnelle en France sous leur titre d'origine en application de l'article 26-1 de l'ordonnance du 19 septembre 1945 susvisée ;

14° La liste des sociétés de participations financières de professions libérales mentionnées au chapitre VI du titre III ;

15° La liste des sociétés pluri-professionnelles d'exercice de professions libérales prévues au titre IV bis de la loi du 31 décembre 1990 susvisée.

L'inscription dans l'une des sections ou listes du tableau d'une circonscription donne le droit d'exercer tout ou partie de la profession sur l'ensemble du territoire national, à l'exception de la situation spécifique des experts-comptables stagiaires et des experts-comptables honoraires.

Par dérogation, l'inscription au tableau des sociétés de participations financières de professions libérales n'est pas régie par les dispositions des articles 115 et 116 et ne leur confère pas le droit d'exercer l'activité d'expertise comptable ; en outre, ces sociétés ne sont pas membres de l'ordre et ne sont pas soumises à son contrôle disciplinaire.

" } }, "LEGIARTI000045178550": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000045178550", "URL": "article/LEGI/ARTI/00/00/45/17/85/LEGIARTI000045178550.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGITEXT000005620210", "#text": "Décret n°96-49 du 22 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927157", "@num": "1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927160", "@num": "2", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927207", "@num": "3", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927272", "@num": "3-1", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 3-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927275", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927273", "@num": "4", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927285", "@num": "5", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927297", "@num": "6", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927304", "@num": "7", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGITEXT000005632273", "#text": "Décret n°2002-208 du 12 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000593722", "@nortexte": "ECOT0191163D", "@numtexte": "2002-208", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000006208258", "@num": "1", "#text": "Décret n°2002-208 du 12 février 2002 - 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Lorsque les conséquences pécuniaires de la responsabilité civile mentionnée à l'alinéa précédent à raison des travaux et activités qui y sont mentionnés ne sont pas couvertes par un tel contrat, elles sont garanties par un contrat d'assurance souscrit par le conseil national de l'ordre au profit de qui il appartiendra. Chacune des personnes mentionnées à l'alinéa précédent participe dans des conditions fixées par décret au paiement des primes afférentes à ce contrat.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006912757", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034717391", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000034717406", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006912758", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045178550", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912756", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912759", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033678974", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034717395", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022517606", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028889160", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034717402", "cible": true, "cidtexte": "JORFTEXT000034602050", "id": "LEGIARTI000034627759", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034627759", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2017-799 du 5 mai 2017 relatif à l'exercice de la profession d'expert-comptable par une société pluri-professionnelle d'exercice)