{ "article": { "LEGIARTI000034744528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000034744528", "URL": "article/LEGI/ARTI/00/00/34/74/45/LEGIARTI000034744528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006242751", "@num": "L823-1", "#text": "Code de commerce - art. L823-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242856", "@num": "L823-17", "#text": "Code de commerce - art. L823-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034744508", "@fin": "2999-01-01", "#text": "Titre VI : EXERCICE SOCIAL - BILAN ET RAPPORT DU CONSEIL - AFFECTATION DES BÉNÉFICES - COMMISSAIRES AUX COMPTES", "@debut": "2017-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048151215", "@fin": "2999-01-01", "#text": "STATUTS DE LA SOCIÉTÉ NATIONALE DE PROGRAMME RADIO FRANCE", "@debut": "2017-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034744509", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2017-05-12" } ] }, "@cid": "JORFTEXT000034679087", "@nor": "MCCE1709138D", "@num": "2017-1043", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-1043 du 9 mai 2017 portant approbation des statuts de la société nationale de programme Radio France", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034679087", "@c_titre_court": "Décret n°2017-1043 du 9 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-1043 du 9 mai 2017 portant approbation des statuts de la société nationale de programme Radio France", "@debut": "2017-05-12", "@id_txt": "LEGITEXT000034744492", "@c_titre_court": "Décret n°2017-1043 du 9 mai 2017" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2017-05-11", "@date_signature": "2017-05-09", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034744528", "@fin": "2999-01-01", "@num": "25", "@etat": "VIGUEUR", "@debut": "2017-05-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034679132", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Exercice social

L'année sociale commence le 1er janvier et finit le 31 décembre.

" } }, "LEGIARTI000006242751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242751", "URL": "article/LEGI/ARTI/00/00/06/24/27/LEGIARTI000006242751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038610615", "@num": "30", "#text": "Loi n° 84-148 du 1 mars 1984 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006495004", "@num": "17", "#text": "Ordonnance no 92-1147 du 12 octobre 1992 relative - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710420", "@nortexte": "DOMX9200165R", "@numtexte": "92-1147", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000033398674", "@num": "3", "#text": "Décret n°2016-1539 du 15 novembre 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033394500", "@nortexte": "ETSD1619944D", "@numtexte": "2016-1539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-15" }, { "@id": "LEGIARTI000034744528", "@num": "25", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 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L431-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796312", "@num": "R510-2-1", "#text": "Code de la mutualité - art. R510-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539667", "@num": "L931-37", "#text": "Code de la sécurité sociale. - art. L931-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909837", "@num": "R931-3-55", "#text": "Code de la sécurité sociale. - art. R931-3-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898745", "@num": "R951-3-3", "#text": "Code de la sécurité sociale. - art. R951-3-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610633", "@num": "L2135-6", "#text": "Code du travail - art. L2135-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030994878", "@num": "L214-162-5", "#text": "Code monétaire et financier - art. L214-162-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612848", "@num": "L518-15", "#text": "Code monétaire et financier - art. L518-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161409", "@fin": "2024-01-01", "#text": "Section 1 : De la nomination, de la récusation et de la révocation des commissaires aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535657", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la désignation, de la récusation et de la révocation des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242751", "@fin": "2016-06-17", "@num": "L823-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258657", "@fin": "2016-12-11", "@num": "L823-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613718", "@fin": "2024-01-01", "@num": "L823-1", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors des cas de nomination statutaire, les commissaires aux comptes sont désignés par l'assemblée générale ordinaire dans les personnes morales qui sont dotées de cette instance ou par l'organe exerçant une fonction analogue compétent en vertu des règles qui s'appliquent aux autres personnes ou entités.
\n
Un ou plusieurs commissaires aux comptes suppléants, appelés à remplacer les titulaires en cas de refus, d'empêchement, de démission ou de décès sont désignés dans les mêmes conditions.
\n
Les fonctions du commissaire aux comptes suppléant appelé à remplacer le titulaire prennent fin à la date d'expiration du mandat confié à ce dernier, sauf si l'empêchement n'a qu'un caractère temporaire. Dans ce dernier cas, lorsque l'empêchement a cessé, le titulaire reprend ses fonctions après l'approbation des comptes par l'assemblée générale ou l'organe compétent.
\n
Lorsque le commissaire aux comptes a vérifié, au cours des deux derniers exercices, les opérations d'apports ou de fusion de la société ou des sociétés que celle-ci contrôle au sens des I et II de l'article L. 233-16, le projet de résolution le désignant en fait état.
" } }, "LEGIARTI000006242856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-17", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242856", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242856.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L017AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000039343933", "#text": "Décret n°2010-191\n du 26 février 2010 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878731", "@nortexte": "ECET1001723D", "@numtexte": "2010-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-26" }, { "@id": "LEGIARTI000022145958", "#text": "Décret n°2010-417\n du 27 avril 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145322", "@nortexte": "MCCT1002999D", "@numtexte": "2010-417", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034744528", "@num": "25", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048153335", "@num": "27", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000046521821", "#text": "Décret n°2021-1396 du 27 octobre 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044264981", "@nortexte": "ECOA2127787D", "@numtexte": "2021-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-27" }, { "@id": "LEGIARTI000048520392", "@num": "17", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048525873", "@num": "L821-65", "#text": "Code de commerce - art. L821-65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242751", "@num": "L823-1", "#text": "Code de commerce - art. L823-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161411", "@fin": "2024-01-01", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Des modalités d'exercice des missions de certification des comptes et de certification des informations en matière de durabilité .", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006242856", "@fin": "2024-01-01", "@num": "L823-17", "@etat": "TRANSFERE", "@debut": "2005-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes sont convoqués à toutes les réunions du conseil d'administration ou du directoire et du conseil de surveillance, ou de l'organe collégial d'administration ou de direction et de l'organe de surveillance qui examinent ou arrêtent des comptes annuels ou intermédiaires, ainsi qu'à toutes les assemblées d'actionnaires ou d'associés ou à toutes les réunions de l'organe compétent mentionné à l'article L. 823-1.
\n
" } }, "LEGIARTI000032258657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258657", "URL": "article/LEGI/ARTI/00/00/32/25/86/LEGIARTI000032258657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038610615", "@num": "30", "#text": "Loi n° 84-148 du 1 mars 1984 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006495004", "@num": "17", "#text": "Ordonnance no 92-1147 du 12 octobre 1992 relative - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710420", "@nortexte": "DOMX9200165R", "@numtexte": "92-1147", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000032252993", "@num": "30", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000033398674", "@num": "3", "#text": "Décret n°2016-1539 du 15 novembre 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033394500", "@nortexte": "ETSD1619944D", "@numtexte": "2016-1539", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-15" }, { "@id": "LEGIARTI000034744528", "@num": "25", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048153335", "@num": "27", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000045276937", "@num": "L321-19", "#text": "Code de commerce - art. L321-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610687", "@num": "L321-21", "#text": "Code de commerce - art. L321-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610679", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539499", "@num": "L612-4", "#text": "Code de commerce - art. L612-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539492", "@num": "L712-6", "#text": "Code de commerce - art. L712-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258403", "@num": "L820-3-1", "#text": "Code de commerce - art. L820-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532362", "@num": "L821-40", "#text": "Code de commerce - art. L821-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535535", "@num": "L822-17", "#text": "Code de commerce - art. L822-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242856", "@num": "L823-17", "#text": "Code de commerce - art. L823-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242790", "@num": "L823-4", "#text": "Code de commerce - art. L823-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033518159", "@num": "L824-1", "#text": "Code de commerce - art. L824-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270669", "@num": "R814-29", "#text": "Code de commerce - art. R814-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751241", "@num": "R824-27", "#text": "Code de commerce - art. R824-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270928", "@num": "R822-58", "#text": "Code de commerce. - art. R822-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031747893", "@num": "R144-22", "#text": "Code de l'énergie - art. R144-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039279837", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610637", "@num": "L431-4", "#text": "Code de la mutualité - art. L431-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796312", "@num": "R510-2-1", "#text": "Code de la mutualité - art. R510-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539667", "@num": "L931-37", "#text": "Code de la sécurité sociale. - art. L931-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909837", "@num": "R931-3-55", "#text": "Code de la sécurité sociale. - art. R931-3-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898745", "@num": "R951-3-3", "#text": "Code de la sécurité sociale. - art. R951-3-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610633", "@num": "L2135-6", "#text": "Code du travail - art. L2135-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030994878", "@num": "L214-162-5", "#text": "Code monétaire et financier - art. L214-162-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612848", "@num": "L518-15", "#text": "Code monétaire et financier - art. L518-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722344", "@num": "L612-43", "#text": "Code monétaire et financier - art. L612-43", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161409", "@fin": "2024-01-01", "#text": "Section 1 : De la nomination, de la récusation et de la révocation des commissaires aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535657", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la désignation, de la récusation et de la révocation des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242751", "@fin": "2016-06-17", "@num": "L823-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258657", "@fin": "2016-12-11", "@num": "L823-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613718", "@fin": "2024-01-01", "@num": "L823-1", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-En dehors des cas de nomination statutaire, les commissaires aux comptes sont désignés par l'assemblée générale ordinaire dans les personnes morales qui sont dotées de cette instance ou par l'organe exerçant une fonction analogue compétent en vertu des règles qui s'appliquent aux autres personnes ou entités.

Un ou plusieurs commissaires aux comptes suppléants, appelés à remplacer les titulaires en cas de refus, d'empêchement, de démission ou de décès sont désignés dans les mêmes conditions.

Les fonctions du commissaire aux comptes suppléant appelé à remplacer le titulaire prennent fin à la date d'expiration du mandat confié à ce dernier, sauf si l'empêchement n'a qu'un caractère temporaire. Dans ce dernier cas, lorsque l'empêchement a cessé, le titulaire reprend ses fonctions après l'approbation des comptes par l'assemblée générale ou l'organe compétent.

Lorsque le commissaire aux comptes a vérifié, au cours des deux derniers exercices, les opérations d'apports ou de fusion de la société ou des sociétés que celle-ci contrôle au sens des I et II de l'article L. 233-16, le projet de résolution le désignant en fait état.

Toute clause contractuelle qui limite le choix de l'assemblée générale ou de l'organe mentionné au premier alinéa à certaines catégories ou listes de commissaires aux comptes est réputée non écrite.

II.-Dans les entités d'intérêt public, les commissaires aux comptes sont en outre désignés conformément aux dispositions de l'article 16 du règlement (UE) n° 537/2014 du 16 avril 2014.

Les paragraphes 2 à 5 de l'article 16 du règlement précité ne s'appliquent pas aux désignations statutaires exigées en vue de l'immatriculation des sociétés ni aux désignations réalisées en application des articles L. 823-4 du code de commerce et L. 214-7-2, L. 214-24-31, L. 214-133, L. 214-162-5 et L. 612-43 du code monétaire et financier. Dans ces cas, l'entité d'intérêt public informe le Haut conseil du commissariat aux comptes des modalités de cette désignation.

\n
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Lorsque le commissaire aux comptes ainsi désigné est une personne physique ou une société unipersonnelle, un ou plusieurs commissaires aux comptes suppléants, appelés à remplacer les titulaires en cas de refus, d'empêchement, de démission ou de décès sont désignés dans les mêmes conditions.

II.-Dans les entités d'intérêt public, les commissaires aux comptes sont en outre désignés conformément aux dispositions de l'article 16 du règlement (UE) n° 537/2014 du 16 avril 2014.

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Article 25 AUTONOME VIGUEUR, en vigueur depuis le 12/05/2017 (Décret n° 2017-1043 du 9 mai 2017 portant approbation des statuts de la société nationale de programme Radio France)