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Les entités d'intérêt public nomment au moins un commissaire aux comptes.

" } }, "LEGIARTI000038497660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038497660", "URL": "article/LEGI/ARTI/00/00/38/49/76/LEGIARTI000038497660.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038762948", "@num": "31-3", "#text": "LOI n° 90-1258 du 31 décembre 1990 - art. 31-3 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000032643705", "@num": "31-3", "#text": "Loi n° 90-1258 du 31 décembre 1990 - art. 31-3 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000038610332", "@num": "L221-9", "#text": "Code de commerce - art. L221-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce - art. L221-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610509", "@num": "L223-11", "#text": "Code de commerce - art. L223-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610327", "@num": "L223-35", "#text": "Code de commerce - art. L223-35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223288", "@num": "L223-35", "#text": "Code de commerce - art. L223-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610470", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610196", "@num": "L225-115", "#text": "Code de commerce - art. L225-115 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038653419", "@num": "L225-115", "#text": "Code de commerce - art. L225-115 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610401", "@num": "L225-135", "#text": "Code de commerce - art. L225-135 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610398", "@num": "L225-136", "#text": "Code de commerce - art. L225-136 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610380", "@num": "L225-138", "#text": "Code de commerce - art. L225-138 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610394", "@num": "L225-146", "#text": "Code de commerce - art. L225-146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610501", "@num": "L225-16", "#text": "Code de commerce - art. L225-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610387", "@num": "L225-177", "#text": "Code de commerce - art. L225-177 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610372", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610466", "@num": "L225-204", "#text": "Code de commerce - art. L225-204 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610366", "@num": "L225-209-2", "#text": "Code de commerce - art. L225-209-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610361", "@num": "L225-218", "#text": "Code de commerce - art. L225-218 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226096", "@num": "L225-218", "#text": "Code de commerce - art. L225-218 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610357", "@num": "L225-231", "#text": "Code de commerce - art. L225-231 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610348", "@num": "L225-232", "#text": "Code de commerce - art. L225-232 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610458", "@num": "L225-235", "#text": "Code de commerce - art. L225-235 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610353", "@num": "L225-244", "#text": "Code de commerce - art. L225-244 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610496", "@num": "L225-26", "#text": "Code de commerce - art. L225-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610426", "@num": "L225-40", "#text": "Code de commerce - art. L225-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610445", "@num": "L225-40-1", "#text": "Code de commerce - art. L225-40-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610414", "@num": "L225-42", "#text": "Code de commerce - art. L225-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610505", "@num": "L225-7", "#text": "Code de commerce - art. L225-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610491", "@num": "L225-73", "#text": "Code de commerce - art. L225-73 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610420", "@num": "L225-88", "#text": "Code de commerce - art. L225-88 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610442", "@num": "L225-88-1", "#text": "Code de commerce - art. L225-88-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610408", "@num": "L225-90", "#text": "Code de commerce - art. L225-90 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610448", "@num": "L226-10-1", "#text": "Code de commerce - art. L226-10-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610344", "@num": "L226-6", "#text": "Code de commerce - art. L226-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226581", "@num": "L226-6", "#text": "Code de commerce - art. L226-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610454", "@num": "L226-9", "#text": "Code de commerce - art. L226-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610322", "@num": "L227-9-1", "#text": "Code de commerce - art. L227-9-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019291133", "@num": "L227-9-1", "#text": "Code de commerce - art. L227-9-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610340", "@num": "L228-19", "#text": "Code de commerce - art. L228-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610437", "@num": "L232-19", "#text": "Code de commerce - art. L232-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610337", "@num": "L232-23", "#text": "Code de commerce - art. L232-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610432", "@num": "L232-3", "#text": "Code de commerce - art. L232-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610535", "@num": "L822-10", "#text": "Code de commerce - art. L822-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610520", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019291217", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504803", "@num": "L823-12-2", "#text": "Code de commerce - art. L823-12-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504685", "@num": "L823-2-1", "#text": "Code de commerce - art. L823-2-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504694", "@num": "L823-2-2", "#text": "Code de commerce - art. L823-2-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610527", "@num": "L823-2-2", "#text": "Code de commerce - art. L823-2-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610516", "@num": "L823-20", "#text": "Code de commerce - art. L823-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242789", "@num": "L823-3", "#text": "Code de commerce - art. L823-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610522", "@num": "L823-3-2", "#text": "Code de commerce - art. L823-3-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038497479", "@fin": "2999-01-01", "#text": "Section 2 : Simplifier la croissance de nos entreprises", "@debut": "2019-05-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038497496", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des entreprises libérées", "@debut": "2019-05-24" } ] }, "@cid": "JORFTEXT000038496102", "@nor": "ECOT1810669L", "@num": "2019-486", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038496102", "@c_titre_court": "LOI n° 2019-486 du 22 mai 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (1)", "@debut": "2019-05-24", "@id_txt": "LEGITEXT000038497477", "@c_titre_court": "LOI n°2019-486 du 22 mai 2019" } ], "@date_publi": "2019-05-23", "@date_signature": "2019-05-22", "@num_parution_jo": "0119" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038497660", "@fin": "2999-01-01", "@num": "20", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038496165", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code de commerce
\nArt. L221-9, Art. L223-35, Art. L223-11, Art. L225-7, Art. L225-16, Art. L225-26, Art. L225-40, Art. L225-73, Art. L225-88, Art. L225-100, Art. L225-177, Art. L225-204, Art. L225-209-2, Art. L225-231, Art. L225-235, Art. L226-9, Art. L226-10-1, Art. L225-40-1, Art. L225-88-1, Art. L225-135, Art. L232-3, Art. L232-19, Art. L225-42, Art. L225-90, Art. L225-136, Art. L225-138, Art. L225-146, Art. L225-197-1, Art. L225-218, Art. L225-232, Art. L225-244, Art. L226-6, Art. L227-9-1, \nArt. L228-19, Art. L232-23, L225-115, Art. L823-12-1, Art. L823-20, Art. L822-10 \n
\n

A créé les dispositions suivantes :

-Code de commerce
\nArt. L823-2-1, Art. L823-2-2, Art. L823-3-2,, Art. L823-12-2\n
\n

A modifié les dispositions suivantes :

-Loi n° 90-1258 du 31 décembre 1990
\nArt. 31-3 \n
\n

II.-Le présent article, à l'exception du 21°, du deuxième alinéa du 22° et du 25° du I, s'applique à compter du premier exercice clos postérieurement à la publication du décret mentionné aux articles L. 225-218, L. 226-6 et L. 823-2-2 du code de commerce dans leur rédaction résultant, respectivement, des 14°, 17° et 22° du I du présent article, et au plus tard le 1er septembre 2019.

Toutefois, les mandats de commissaires aux comptes en cours à l'entrée en vigueur du présent article se poursuivent jusqu'à leur date d'expiration dans les conditions prévues à l'article L. 823-3 du code de commerce.

Les sociétés, quelles que soient leurs formes, qui ne dépassent pas, pour le dernier exercice clos antérieurement à l'entrée en vigueur du présent article, les seuils fixés par décret pour deux des trois critères suivants : le total de leur bilan, le montant de leur chiffre d'affaires hors taxes ou le nombre moyen de leurs salariés au cours de l'exercice, pourront, en accord avec leur commissaire aux comptes, choisir que ce dernier exécute son mandat jusqu'à son terme selon les modalités définies à l'article L. 823-12-1 du même code.

Toutefois, pour les exercices clos à compter du 31 décembre 2018, lorsque les fonctions d'un commissaire aux comptes expirent après la délibération de l'assemblée générale ou de l'organe compétent statuant sur les comptes du sixième exercice, que cet exercice a été clos six mois au plus avant la publication du décret mentionné aux articles L. 225-218 et L. 226-6 du code de commerce dans leur rédaction résultant de la présente loi, ainsi qu'aux articles L. 221-9, L. 223-35 et L. 227-9-1 du même code, que cette délibération ne s'est pas tenue antérieurement à l'entrée en vigueur du présent article, et qu'à la clôture de ces comptes, la société ne dépasse pas deux des trois seuils définis par ce décret, la société est dispensée de l'obligation de désigner un commissaire aux comptes, si elle n'a pas déjà procédé à cette désignation.

III.-Les seuils fixés par les décrets prévus aux articles L. 221-9, L. 223-35, L. 227-9-1, L. 225-218, L. 226-6 et L. 823-2-2 du code de commerce, dans leur rédaction résultant du présent article, sont applicables aux entreprises fiscalement domiciliées dans une collectivité d'outre-mer régie par l'article 73 de la Constitution à compter du 1er janvier 2021.

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Conformément à l’article 20 de la loi n° 2019-486 du 22 mai 2019 :

II.-Les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement au 27 mai 2019, lendemain de la publication du décret n° 2019-514 du 24 mai 2019.

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Les personnes et entités, autres que celles mentionnées aux articles L. 823-2 et L. 823-2-1, qui contrôlent une ou plusieurs sociétés au sens de l'article L. 233-3 désignent au moins un commissaire aux comptes lorsque l'ensemble qu'elles forment avec les sociétés qu'elles contrôlent dépasse les seuils fixés par décret pour deux des trois critères suivants : le total cumulé de leur bilan, le montant cumulé de leur chiffre d'affaires hors taxes ou le nombre moyen cumulé de leurs salariés au cours d'un exercice.
\n
Le premier alinéa du présent article ne s'applique pas lorsque la personne ou l'entité qui contrôle une ou plusieurs sociétés est elle-même contrôlée par une personne ou une entité qui a désigné un commissaire aux comptes.
\n
Les sociétés contrôlées directement ou indirectement par les personnes et entités mentionnées au premier alinéa du présent article désignent au moins un commissaire aux comptes si elles dépassent les seuils fixés par décret pour deux des trois critères suivants : le total du bilan, le montant du chiffre d'affaires hors taxes et le nombre moyen de salariés employés au cours de l'exercice. Un même commissaire aux comptes peut être désigné en application du même premier alinéa et du présent alinéa.

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L821-69 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613718", "@num": "L823-1", "#text": "Code de commerce - art. L823-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047713461", "@num": "L823-10", "#text": "Code de commerce - art. L823-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256736", "@num": "L823-10-1", "#text": "Code de commerce - art. L823-10-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242846", "@num": "L823-11", "#text": "Code de commerce - art. L823-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258701", "@num": "L823-12", "#text": "Code de commerce - art. L823-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504803", "@num": "L823-12-2", "#text": "Code de commerce - art. L823-12-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242852", "@num": "L823-13", "#text": "Code de commerce - art. L823-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258704", "@num": "L823-14", "#text": "Code de commerce - art. L823-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613711", "@num": "L823-15", "#text": "Code de commerce - art. L823-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613707", "@num": "L823-16", "#text": "Code de commerce - art. L823-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024418175", "@num": "L823-16-1", "#text": "Code de commerce - art. L823-16-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242856", "@num": "L823-17", "#text": "Code de commerce - art. L823-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258738", "@num": "L823-18", "#text": "Code de commerce - art. L823-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586592", "@num": "L823-18-1", "#text": "Code de commerce - art. L823-18-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258754", "@num": "L823-19", "#text": "Code de commerce - art. L823-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242778", "@num": "L823-2", "#text": "Code de commerce - art. L823-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504685", "@num": "L823-2-1", "#text": "Code de commerce - art. L823-2-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610527", "@num": "L823-2-2", "#text": "Code de commerce - art. L823-2-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610516", "@num": "L823-20", "#text": "Code de commerce - art. L823-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253649", "@num": "L823-21", "#text": "Code de commerce - art. L823-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258668", "@num": "L823-3", "#text": "Code de commerce - art. L823-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613716", "@num": "L823-3-1", "#text": "Code de commerce - art. L823-3-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610522", "@num": "L823-3-2", "#text": "Code de commerce - art. L823-3-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242790", "@num": "L823-4", "#text": "Code de commerce - art. L823-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258672", "@num": "L823-5", "#text": "Code de commerce - art. L823-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258681", "@num": "L823-6", "#text": "Code de commerce - art. L823-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148534", "@num": "L823-7", "#text": "Code de commerce - art. 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L823-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048520308", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives à la certification des informations en matière de durabilité", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048520309", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2023-12-08" } ] }, "@cid": "JORFTEXT000048519395", "@nor": "JUSC2327648R", "@num": "2023-1142", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048519395", "@c_titre_court": "Ordonnance n°2023-1142 du 6 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2023-12-08", "@id_txt": "LEGITEXT000048520306", "@c_titre_court": "Ordonnance n°2023-1142 du 6 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-07", "@date_signature": "2023-12-06", "@num_parution_jo": "0283" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048520392", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048519441", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Art. L821-59\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : De l'exercice des missions, Sct. Sous-section 1 : De la désignation, de la récusation et de la révocation des commissaires aux comptes, Art. L821-40, Art. L821-41, Art. L821-42, Art. L821-43, Art. L821-44, Art. L821-46, Art. L821-47, Art. L821-48, Art. L821-49, Art. L821-50, Art. L821-51, Art. L821-52, Sct. Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité., Art. L821-53, Art. L821-54, Art. L821-55, Sct. Sous-section 3 : Des modalités d'exercice des missions de certification des comptes et de certification des informations en matière de durabilité ., Art. L821-57, Art. L821-58, Art. L821-60, Art. L821-61, Art. L821-62, Art. L821-63, Art. L821-65, Art. L821-66, Sct. Sous-section 4 : Du comité spécialisé, Art. L821-67, Art. L821-68, Art. L821-69, Art. L821-45, Art. L821-56, Art. L821-64\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. L823-12, Art. L823-18-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. L823-1, Art. L821-40, Art. L823-2, Art. L821-41, Art. L823-2-1, Art. L821-42, Art. L823-2-2, Art. L821-43, Art. L823-3, Art. L821-44, Art. L823-3-1, Art. L821-45, Art. L823-3-2, Art. L821-46, Art. L823-4, Art. L821-47, Art. L823-5, Art. L821-48, Art. L823-6, Art. L821-49, Art. L823-7, Art. L821-50, Art. L823-8, Art. L821-51, Art. L823-8-1, Art. L821-52, Art. L823-9, Art. L821-53, Art. L823-10, Art. L821-54, Art. L823-10-1, Art. L821-55, Art. L823-11, Art. L821-56, Art. L823-12-1, Art. L821-57, Art. L823-12-2, Art. L821-58, Art. L823-13, Art. L821-60, Art. L823-14, Art. L821-61, Art. L823-15, Art. L821-62, Art. L823-16, Art. L821-63, Art. L823-16-1, Art. L821-64, Art. L823-17, Art. L821-65, Art. L823-18, Art. L821-66, Art. L823-19, Art. L821-67, Art. L823-20, Art. L821-68, Art. L823-21, Art. L821-69\n
\n

\n
" } }, "LEGIARTI000048525280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-42", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048525280", "URL": "article/LEGI/ARTI/00/00/48/52/52/LEGIARTI000048525280.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@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": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000038504685", "@num": "L823-2-1", "#text": "Code de commerce - art. L823-2-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048525280", "@fin": "2999-01-01", "@num": "L821-42", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la certification de leurs comptes, les entités d'intérêt public nomment au moins un commissaire aux comptes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000038610527", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038504685", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038497660", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038504685", "typelien": "CREE" }, { "article_id": "LEGIARTI000048525280", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038504685", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048520392", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038504685", "typelien": "TRANSFERE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000038504685", "liens_entrants": true }

Article L823-2-1 AUTONOME TRANSFERE, en vigueur du 24/05/2019 au 01/01/2024 (Code de commerce)