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A modifié les dispositions suivantes :

- Code de commerce
\n Art. D823-7-1\n
\n

\n
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A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053805", "@num": "D441-4", "#text": "Code de commerce - art. D441-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038411648", "@num": "L441-14", "#text": "Code de commerce - art. L441-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. R823-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "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": "LEGIARTI000020056556", "@fin": "2015-11-30", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031549543", "@fin": "2020-03-25", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2015-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751125", "@fin": "2021-02-27", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043197564", "@fin": "2024-02-01", "@num": "D823-7-1", "@etat": "ABROGE", "@debut": "2021-02-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Pour l'application du deuxième alinéa de l'article L. 441-14, les commissaires aux comptes attestent, dans le rapport mentionné à l'article R. 823-7, de la sincérité des informations mentionnées à l'article D. 441-6 et de leur concordance avec les comptes annuels et présentent leurs observations, le cas échéant

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000043197564", "cible": true, "cidtexte": "JORFTEXT000043183773", "id": "LEGIARTI000043186058", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000043186058", "liens_entrants": true }

Article 8 ENTIEREMENT_MODIF (Décret n° 2021-211 du 24 février 2021 modifiant le code de commerce et portant mise en cohérence de dispositions réglementaires)