{ "article": { "LEGIARTI000038586592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-18-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038586592", "URL": "article/LEGI/ARTI/00/00/38/58/65/LEGIARTI000038586592.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497684", "@num": "24", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@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": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253698", "@num": "L824-1", "#text": "Code de commerce - art. L824-1", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032256834", "@fin": "2019-05-24", "@num": "L823-18-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038586592", "@fin": "2024-01-01", "@num": "L823-18-1", "@etat": "ABROGE", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les litiges relatifs à la rémunération des commissaires aux comptes sont portés devant le Haut conseil du commissariat aux comptes, sans préjudice de l'application des dispositions du cinquième alinéa du 2° du II de l'article L. 824-1.

" } }, "LEGIARTI000032254379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L824-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-03", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032254379", "URL": "article/LEGI/ARTI/00/00/32/25/43/LEGIARTI000032254379.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032253090", "@num": "44", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253005", "@num": "45", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 45", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000048526271", "@num": "L821-70", "#text": "Code de commerce - art. L821-70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586592", "@num": "L823-18-1", "#text": "Code de commerce - art. L823-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253880", "@num": "L824-10", "#text": "Code de commerce - art. L824-10 (M)", "@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": "LEGIARTI000032285424", "@num": "L958-2", "#text": "Code de commerce - art. L958-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253696", "@fin": "2024-01-01", "#text": "Section 1 : De la nature des manquements et des sanctions", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535885", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la nature des manquements et des sanctions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032253685", "@fin": "2024-01-01", "#text": "Chapitre IV : Des sanctions", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535887", "@fin": "2999-01-01", "#text": "Section 4 : Des sanctions", "@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": "LEGIARTI000032254379", "@fin": "2016-12-03", "@num": "L824-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033518159", "@fin": "2024-01-01", "@num": "L824-1", "@etat": "TRANSFERE", "@debut": "2016-12-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sont passibles des sanctions prévues à l'article L. 824-2, les commissaires aux comptes à raison des fautes disciplinaires qu'ils commettent.
\n
Constitue une faute disciplinaire :
\n
1° Tout manquement aux conditions légales d'exercice de la profession ;
\n
2° Toute négligence grave et tout fait contraire à la probité ou à l'honneur.
\n
II.-Sont passibles des sanctions prévues à l'article L. 824-3 à raison des manquements suivants :
\n
1° Les associés, salariés du commissaire aux comptes, toute autre personne participant à la mission de certification ou les personnes qui sont étroitement liées au commissaire aux comptes au sens de l'article 3, paragraphe 26, du règlement (UE) n° 596/2014 du 16 avril 2014, du fait des manquements aux dispositions de l'article L. 822-11-3 ainsi qu'aux dispositions du code de déontologie relatives aux liens personnels, professionnels ou financiers ;
\n
2° Les entités d'intérêt public, leurs gérants, administrateurs ou membres du directoire ou du conseil de surveillance, du fait :
\n
a) De manquements aux dispositions des articles L. 822-11, L. 822-11-1 et L. 822-11-2 et de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014, relatives aux services fournis par les commissaires aux comptes ;
\n
b) De manquements aux dispositions de l'article L. 823-1, relatives à la désignation des commissaires aux comptes ;
\n
c) De manquements aux dispositions des articles L. 823-3-1 et de l'article 17 du règlement (UE) n° 537/2014 du 16 avril 2014, relatives à la durée du mandat ;
\n
d) De manquements aux dispositions relatives aux honoraires prévues à l'article L. 823-18 et à l'article 4 du règlement (UE) n° 537/2014 du 16 avril 2014 ;
\n
3° Les personnes ou entités soumises à l'obligation de certification de leurs comptes, leurs gérants, administrateurs ou membres du directoire ou du conseil de surveillance, ainsi que les personnes mentionnées au 1°, lorsqu'elles s'opposent de quelque façon que ce soit à l'exercice des fonctions confiées aux agents du Haut conseil du commissariat aux comptes en matière de contrôles et d'enquêtes par les dispositions du présent chapitre, de la section 2 du chapitre Ier, et de l'article 23 du règlement (UE) n° 537/2014 du 16 avril 2014 ;
\n
4° Tout dirigeant, administrateur, membre du conseil de surveillance ou personne occupant un poste de direction au sein d'une personne ou entité, ainsi que cette personne ou entité, du fait d'un manquement aux dispositions de l'article L. 822-12.

\n
\n

" } }, "LEGIARTI000033518159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L824-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-12-03" } }, "META_COMMUN": { "ID": "LEGIARTI000033518159", "URL": "article/LEGI/ARTI/00/00/33/51/81/LEGIARTI000033518159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033512468", "@num": "16", "#text": "Ordonnance n°2016-1635 du 1er décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033511344", "@nortexte": "ECFT1628231R", "@numtexte": "2016-1635", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-01" }, { "@id": "LEGIARTI000048520394", "@num": "18", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048526271", "@num": "L821-70", "#text": "Code de commerce - art. L821-70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242720", "@num": "L822-11", "#text": "Code de commerce - art. L822-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256353", "@num": "L822-11-3", "#text": "Code de commerce - art. L822-11-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242725", "@num": "L822-12", "#text": "Code de commerce - art. L822-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@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" }, { "@id": "LEGIARTI000006242859", "@num": "L823-18", "#text": "Code de commerce - art. L823-18", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586592", "@num": "L823-18-1", "#text": "Code de commerce - art. L823-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256467", "@num": "L823-3-1", "#text": "Code de commerce - art. L823-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253880", "@num": "L824-10", "#text": "Code de commerce - art. L824-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253706", "@num": "L824-2", "#text": "Code de commerce - art. L824-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253715", "@num": "L824-3", "#text": "Code de commerce - art. L824-3", "@sens": "source", "@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": "LEGIARTI000032285424", "@num": "L958-2", "#text": "Code de commerce - art. L958-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253696", "@fin": "2024-01-01", "#text": "Section 1 : De la nature des manquements et des sanctions", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535885", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la nature des manquements et des sanctions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032253685", "@fin": "2024-01-01", "#text": "Chapitre IV : Des sanctions", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535887", "@fin": "2999-01-01", "#text": "Section 4 : Des sanctions", "@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": "LEGIARTI000032254379", "@fin": "2016-12-03", "@num": "L824-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033518159", "@fin": "2024-01-01", "@num": "L824-1", "@etat": "TRANSFERE", "@debut": "2016-12-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sont passibles des sanctions prévues à l'article L. 824-2, les commissaires aux comptes à raison des fautes disciplinaires qu'ils commettent.

Constitue une faute disciplinaire :

1° Tout manquement aux conditions légales d'exercice de la profession ;

2° Toute négligence grave et tout fait contraire à la probité ou à l'honneur.

II.-Sont passibles des sanctions prévues à l'article L. 824-3 à raison des manquements suivants :

1° Les associés, salariés du commissaire aux comptes, toute autre personne participant à la mission de certification ou les personnes qui sont étroitement liées au commissaire aux comptes au sens de l'article 3, paragraphe 26, du règlement (UE) n° 596/2014 du 16 avril 2014, du fait des manquements aux dispositions de l'article L. 822-11-3 ainsi qu'aux dispositions du code de déontologie relatives aux liens personnels, professionnels ou financiers ;

2° Les entités d'intérêt public, leurs gérants, administrateurs ou membres du directoire ou du conseil de surveillance, du fait :

a) De manquements aux dispositions des articles L. 822-11, L. 822-11-1 et L. 822-11-2 et de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014, relatives aux services fournis par les commissaires aux comptes ;

b) De manquements aux dispositions de l'article L. 823-1, relatives à la désignation des commissaires aux comptes ;

c) De manquements aux dispositions des articles L. 823-3-1 et de l'article 17 du règlement (UE) n° 537/2014 du 16 avril 2014, relatives à la durée du mandat ;

d) De manquements aux dispositions relatives aux honoraires prévues à l'article L. 823-18 et à l'article 4 du règlement (UE) n° 537/2014 du 16 avril 2014 ;

3° Les personnes ou entités soumises à l'obligation de certification de leurs comptes, leurs gérants, administrateurs ou membres du directoire ou du conseil de surveillance, ainsi que les personnes mentionnées au 1°, lorsqu'elles s'opposent de quelque façon que ce soit à l'exercice des fonctions confiées aux agents du Haut conseil du commissariat aux comptes en matière de contrôles et d'enquêtes par les dispositions du présent chapitre, de la section 2 du chapitre Ier, et de l'article 23 du règlement (UE) n° 537/2014 du 16 avril 2014 ;

4° Tout dirigeant, administrateur, membre du conseil de surveillance ou personne occupant un poste de direction au sein d'une personne ou entité, ainsi que cette personne ou entité, du fait d'un manquement aux dispositions de l'article L. 822-12 ;

5° Les membres des organes de direction des sociétés de commissaires aux comptes et les autres personnes physiques au sein de ces sociétés, du fait de leur implication personnelle dans les manquements aux dispositions des sections 3 à 6 du chapitre Ier du titre VI du livre V du code monétaire et financier.

" } }, "LEGIARTI000038497684": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038497684", "URL": "article/LEGI/ARTI/00/00/38/49/76/LEGIARTI000038497684.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@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": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586583", "@num": "L824-10", "#text": "Code de commerce - art. L824-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586579", "@num": "L824-11", "#text": "Code de commerce - art. L824-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586574", "@num": "L824-13", "#text": "Code de commerce - art. L824-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586590", "@num": "L824-8", "#text": "Code de commerce - art. L824-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613697", "@num": "L824-9", "#text": "Code de commerce - art. L824-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@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": [ { "LIEN_ART": { "@id": "LEGIARTI000038497684", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038496169", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L821-1, Art. L823-18-1, Art. L824-8, Art. L824-10, Art. L824-11, Art. L824-13\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. L824-9\n
\n

\n
" } }, "LEGIARTI000048520392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048520392", "URL": "article/LEGI/ARTI/00/00/48/52/03/LEGIARTI000048520392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048535659", "#text": "Code de commerce - Section 3 : De l'exercice des missions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535657", "#text": "Code de commerce - Sous-section 1 : De la désignation, de la récus... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535645", "#text": "Code de commerce - Sous-section 2 : Des missions de certification ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535640", "#text": "Code de commerce - Sous-section 3 : Des modalités d'exercice des m... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535630", "#text": "Code de commerce - Sous-section 4 : Du comité spécialisé (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532362", "@num": "L821-40", "#text": "Code de commerce - art. L821-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525276", "@num": "L821-41", "#text": "Code de commerce - art. L821-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525280", "@num": "L821-42", "#text": "Code de commerce - art. L821-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532413", "@num": "L821-43", "#text": "Code de commerce - art. L821-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525298", "@num": "L821-44", "#text": "Code de commerce - art. L821-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532444", "@num": "L821-45", "#text": "Code de commerce - art. L821-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525342", "@num": "L821-46", "#text": "Code de commerce - art. L821-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525346", "@num": "L821-47", "#text": "Code de commerce - art. L821-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525350", "@num": "L821-48", "#text": "Code de commerce - art. L821-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525354", "@num": "L821-49", "#text": "Code de commerce - art. L821-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525358", "@num": "L821-50", "#text": "Code de commerce - art. L821-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525362", "@num": "L821-51", "#text": "Code de commerce - art. L821-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525366", "@num": "L821-52", "#text": "Code de commerce - art. L821-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525441", "@num": "L821-53", "#text": "Code de commerce - art. L821-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525454", "@num": "L821-54", "#text": "Code de commerce - art. L821-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525458", "@num": "L821-55", "#text": "Code de commerce - art. L821-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532571", "@num": "L821-56", "#text": "Code de commerce - art. L821-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525759", "@num": "L821-57", "#text": "Code de commerce - art. L821-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525768", "@num": "L821-58", "#text": "Code de commerce - art. L821-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525776", "@num": "L821-59", "#text": "Code de commerce - art. L821-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525780", "@num": "L821-60", "#text": "Code de commerce - art. L821-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525784", "@num": "L821-61", "#text": "Code de commerce - art. L821-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525788", "@num": "L821-62", "#text": "Code de commerce - art. L821-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525792", "@num": "L821-63", "#text": "Code de commerce - art. L821-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532690", "@num": "L821-64", "#text": "Code de commerce - art. L821-64 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525873", "@num": "L821-65", "#text": "Code de commerce - art. L821-65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525877", "@num": "L821-66", "#text": "Code de commerce - art. L821-66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525890", "@num": "L821-67", "#text": "Code de commerce - art. L821-67 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525898", "@num": "L821-68", "#text": "Code de commerce - art. L821-68 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525980", "@num": "L821-69", "#text": "Code de commerce - art. 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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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
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Article L823-18-1 AUTONOME ABROGE, en vigueur du 24/05/2019 au 01/01/2024 (Code de commerce)