{ "article": { "LEGIARTI000041951363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041951363", "URL": "article/LEGI/ARTI/00/00/41/95/13/LEGIARTI000041951363.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041955854", "@num": "R822-1", "#text": "Code de commerce - art. R822-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955848", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955839", "@num": "R822-36", "#text": "Code de commerce - art. R822-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955832", "@num": "R822-53", "#text": "Code de commerce - art. R822-53 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955825", "@num": "R822-54", "#text": "Code de commerce - art. R822-54 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955810", "@num": "R822-93", "#text": "Code de commerce - art. R822-93 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000041949950", "@nor": "JUSC2006282D", "@num": "2020-667", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-667 du 2 juin 2020 relatif à la Compagnie nationale et aux compagnies régionales des commissaires aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041949950", "@c_titre_court": "Décret n°2020-667 du 2 juin 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-667 du 2 juin 2020 relatif à la Compagnie nationale et aux compagnies régionales des commissaires aux comptes", "@debut": "2020-06-05", "@id_txt": "LEGITEXT000041951356", "@c_titre_court": "Décret n°2020-667 du 2 juin 2020" } ], "@ministere": "Ministère de la justice", "@date_publi": "2020-06-04", "@date_signature": "2020-06-02", "@num_parution_jo": "0136" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000041951363", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041949998", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R822-1, Art. R822-27, Art. R822-36, Art. R822-53, Art. R822-54, Art. R822-93\n
\n

\n
" } }, "LEGIARTI000041955810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-93", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955810", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955810.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024445720", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270994", "@num": "R822-124", "#text": "Code de commerce - art. R822-124", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271001", "@num": "R822-131", "#text": "Code de commerce - art. R822-131 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956771", "@num": "R822-50", "#text": "Code de commerce - art. R822-50 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956706", "@num": "R822-56", "#text": "Code de commerce - art. R822-56 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956998", "@num": "R822-86", "#text": "Code de commerce - art. R822-86 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956779", "@num": "R822-87", "#text": "Code de commerce - art. R822-87 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163393", "@num": "A823-26", "#text": "Code de commerce. - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191137", "@fin": "2024-02-01", "#text": "Paragraphe 2 : De l'organisation et du fonctionnement.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179036", "@fin": "2024-01-01", "#text": "Sous-section 2 : Dispositions applicables aux sociétés civiles professionnelles", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891495", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la procédure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161623", "@fin": "2024-02-01", "#text": "Section 4 : Des sociétés de commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891499", "@fin": "2999-01-01", "#text": "Section 4 : De la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270963", "@fin": "2016-07-29", "@num": "R822-93", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956711", "@fin": "2020-06-05", "@num": "R822-93", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955810", "@fin": "2024-02-01", "@num": "R822-93", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute demande d'un ou plusieurs ayants droit d'un associé décédé tendant à l'attribution préférentielle à leur profit des parts sociales de leur auteur est notifiée à la société et à chacun des associés dans l'une des formes prévues par l'article R. 822-86.

Les modalités de cette attribution sont régies par l'article R. 822-50 et, le cas échéant, par celles de l'article R. 822-87.

" } }, "LEGIARTI000041955825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-54", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955825", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955825.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270961", "@num": "R822-91", "#text": "Code de commerce - art. R822-91 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191134", "@fin": "2024-02-01", "#text": "Paragraphe 3 : De l'exercice de la profession par la société.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179035", "@fin": "2024-02-01", "#text": "Sous-section 1 : Dispositions communes aux diverses sociétés", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891497", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la nature des manquements et des sanctions", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161623", "@fin": "2024-02-01", "#text": "Section 4 : Des sociétés de commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891499", "@fin": "2999-01-01", "#text": "Section 4 : De la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270924", "@fin": "2016-07-29", "@num": "R822-54", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956726", "@fin": "2020-06-05", "@num": "R822-54", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955825", "@fin": "2024-02-01", "@num": "R822-54", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dérogation prévue par le présent titre concernant les élections aux conseils et instances de la compagnie, les sociétés inscrites sur la liste mentionnée au I de l'article L. 822-1 bénéficient des mêmes droits et sont soumises aux mêmes obligations que les personnes physiques.

\n
" } }, "LEGIARTI000041955832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-53", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955832", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955832.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270960", "@num": "R822-90", "#text": "Code de commerce - art. R822-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270925", "@num": "R822-55", "#text": "Code de commerce. - art. R822-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191134", "@fin": "2024-02-01", "#text": "Paragraphe 3 : De l'exercice de la profession par la société.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179035", "@fin": "2024-02-01", "#text": "Sous-section 1 : Dispositions communes aux diverses sociétés", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891497", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la nature des manquements et des sanctions", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161623", "@fin": "2024-02-01", "#text": "Section 4 : Des sociétés de commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891499", "@fin": "2999-01-01", "#text": "Section 4 : De la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270923", "@fin": "2016-07-29", "@num": "R822-53", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956734", "@fin": "2020-06-05", "@num": "R822-53", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955832", "@fin": "2024-02-01", "@num": "R822-53", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'appellation de \" société de commissaires aux comptes \" ne peut être utilisée que par les sociétés inscrites sur la liste mentionnée au I de l'article L. 822-1.

\n
" } }, "LEGIARTI000041955839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955839", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955839.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000036655155", "@num": "A822-29", "#text": "Code de commerce - art. A822-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655149", "@num": "A822-30", "#text": "Code de commerce - art. A822-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242736", "@num": "L822-17", "#text": "Code de commerce - art. L822-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956638", "@num": "R822-37", "#text": "Code de commerce - art. R822-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956514", "@num": "R822-60", "#text": "Code de commerce - art. R822-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270940", "@num": "R822-70", "#text": "Code de commerce - art. R822-70 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161622", "@fin": "2024-02-01", "#text": "Section 3 : De la responsabilité civile.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891421", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice de la mission de l'organisme tiers indépendant", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270905", "@fin": "2016-07-29", "@num": "R822-36", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956543", "@fin": "2020-06-05", "@num": "R822-36", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955839", "@fin": "2024-02-01", "@num": "R822-36", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891437", "@fin": "2999-01-01", "@num": "R822-36", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Tout commissaire aux comptes inscrit sur la liste mentionnée au I de l'article L. 822-1 doit être couvert par une assurance garantissant la responsabilité prévue à l'article L. 822-17, dans les limites et conditions fixées par arrêté conjoint du garde des sceaux, ministre de la justice, et du ministre chargé de l'économie.

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\n
" } }, "LEGIARTI000041955848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955848", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270935", "@num": "R822-65", "#text": "Code de commerce - art. R822-65 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161621", "@fin": "2024-02-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891189", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270896", "@fin": "2016-07-29", "@num": "R822-27", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956415", "@fin": "2020-03-25", "@num": "R822-27", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751069", "@fin": "2020-06-05", "@num": "R822-27", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955848", "@fin": "2024-02-01", "@num": "R822-27", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891315", "@fin": "2999-01-01", "@num": "R822-27", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Tout commissaire aux comptes inscrit peut demander à être omis provisoirement de la liste mentionnée au I de l'article L. 822-1.

La demande, adressée au conseil régional par lettre recommandée avec demande d'avis de réception, doit être motivée et indiquer notamment la nouvelle activité que l'intéressé se propose d'exercer ainsi que la date à laquelle il souhaite se retirer provisoirement de la compagnie.

Le conseil régional transmet la demande au Haut conseil, qui statue sur cette demande selon la procédure prévue à la section 1 du chapitre II du présent titre.

L'intéressé a la faculté d'entreprendre sa nouvelle activité, même si la décision du Haut conseil n'est pas encore intervenue, à la condition d'en informer le conseil régional dans les conditions prévues au deuxième alinéa, au moins huit jours à l'avance, d'être à jour de ses cotisations professionnelles et de cesser préalablement son activité de commissaire aux comptes.

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" } }, "LEGIARTI000041955854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955854", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955854.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000024992214", "@num": "A822-34", "#text": "Code de commerce - art. 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D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179033", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'inscription.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956337", "@fin": "2024-02-01", "#text": "Sous-section 1 : Des conditions d'inscription sur la liste des commissaires aux comptes", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161620", "@fin": "2016-07-29", "#text": "Section 1 : De l'inscription et de la discipline", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956339", "@fin": "2024-02-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048891191", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006270870", "@fin": "2012-05-04", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793953", "@fin": "2016-07-29", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956354", "@fin": "2020-06-05", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955854", "@fin": "2024-02-01", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891180", "@fin": "2999-01-01", "@num": "R822-1", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 sont rattachés à la compagnie régionale dans le ressort de laquelle se trouve :

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1° Pour les personnes physiques, leur domicile ou l'établissement dans lequel elles exercent leur activité ;

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2° Pour les sociétés, leur siège social ou, lorsque celui-ci est situé à l'étranger, le premier établissement ouvert sur le territoire national.

Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 peuvent exercer leur profession sur l'ensemble du territoire national.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000041955810", "cible": true, "cidtexte": "JORFTEXT000041949950", "id": "LEGIARTI000041951363", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041955854", "cible": true, "cidtexte": "JORFTEXT000041949950", "id": "LEGIARTI000041951363", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041955839", "cible": true, "cidtexte": "JORFTEXT000041949950", "id": "LEGIARTI000041951363", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041955825", "cible": true, "cidtexte": "JORFTEXT000041949950", "id": "LEGIARTI000041951363", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041955832", "cible": true, "cidtexte": "JORFTEXT000041949950", "id": "LEGIARTI000041951363", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041955848", "cible": true, "cidtexte": "JORFTEXT000041949950", "id": "LEGIARTI000041951363", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000041951363", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2020-667 du 2 juin 2020 relatif à la Compagnie nationale et aux compagnies régionales des commissaires aux comptes)