{ "article": { "LEGIARTI000036736690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036736690", "URL": "article/LEGI/ARTI/00/00/36/73/66/LEGIARTI000036736690.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737530", "@num": "R821-14-7", "#text": "Code de commerce - art. R821-14-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000036735897", "@nor": "JUSC1800976D", "@num": "2018-196", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-196 du 21 mars 2018 relatif au financement du Haut Conseil du commissariat aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036735897", "@c_titre_court": "Décret n°2018-196 du 21 mars 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-196 du 21 mars 2018 relatif au financement de la Haute autorité de l'audit", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048540166", "@c_titre_court": "Décret n°2018-196 du 21 mars 2018" }, { "@fin": "2024-01-01", "#text": "Décret n° 2018-196 du 21 mars 2018 relatif au financement du Haut Conseil du commissariat aux comptes", "@debut": "2018-03-24", "@id_txt": "LEGITEXT000036736679", "@c_titre_court": "Décret n°2018-196 du 21 mars 2018" } ], "@ministere": "Ministère de la justice", "@date_publi": "2018-03-23", "@date_signature": "2018-03-21", "@num_parution_jo": "0069" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000036736690", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036735907", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-14-6, Art. R821-14-7\n
\n

\n
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I.-Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 sont tenus de déclarer au Haut Conseil du commissariat aux comptes avant le 31 mars de chaque année le montant total des honoraires qu'ils ont facturés au cours de l'année civile précédente aux personnes ou entités dont ils certifient les comptes, en distinguant le montant des honoraires facturés aux entités d'intérêt public.
\n
Les modalités de cette déclaration sont fixées par le Haut Conseil du commissariat aux comptes.
\n
II.-Le Haut Conseil du commissariat aux comptes liquide les cotisations mentionnées aux I et II de l'article L. 821-6-1 sur la base des déclarations mentionnées au I du présent article.

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La contribution forfaitaire prévue au II de l'article L. 821-5 est acquittée par les personnes qui sollicitent leur inscription sur la liste mentionnée au II de l'article L. 822-1 auprès de l'agent comptable du Haut Conseil au moment du dépôt de leur demande d'inscription.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036737536", "cible": true, "cidtexte": "JORFTEXT000036735897", "id": "LEGIARTI000036736690", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036737530", "cible": true, "cidtexte": "JORFTEXT000036735897", "id": "LEGIARTI000036736690", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000036736690", "liens_entrants": true }

Article 3 ENTIEREMENT_MODIF (Décret n° 2018-196 du 21 mars 2018 relatif au financement du Haut Conseil du commissariat aux comptes)