{ "article": { "LEGIARTI000046293661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046293661", "URL": "article/LEGI/ARTI/00/00/46/29/36/LEGIARTI000046293661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046294175", "@num": "A823-1", "#text": "Code de commerce - art. A823-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242853", "@num": "L823-14", "#text": "Code de commerce - art. L823-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242855", "@num": "L823-16", "#text": "Code de commerce - art. L823-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242832", "@num": "L823-9", "#text": "Code de commerce - art. L823-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043502343", "@nor": "JUSC2112805A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 mai 2021 portant homologation d'une norme d'exercice professionnel révisée relative à la lettre de mission", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043502343", "@c_titre_court": "Arrêté du 12 mai 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 mai 2021 portant homologation d'une norme d'exercice professionnel révisée relative à la lettre de mission", "@debut": "2021-05-17", "@id_txt": "LEGITEXT000046293657", "@c_titre_court": "Arrêté du 12 mai 2021" } ], "@ministere": "Ministère de la justice", "@date_publi": "2021-05-16", "@date_signature": "2021-05-12", "@num_parution_jo": "0113" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046293661", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043502346", "@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. A823-1\n
\n

\n
" } }, "LEGIARTI000006242832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242832", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242832.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L009AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000043504738", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502352", "@nortexte": "JUSC2112808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932537", "@num": "3", "#text": "Arrêté du 27 juillet 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000047933269", "@num": "A823-2", "#text": "Code de commerce - art. A823-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043775280", "@num": "A823-2-1", "#text": "Code de commerce - art. A823-2-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163405", "@num": "A823-22", "#text": "Code de commerce - art. A823-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034883561", "@num": "A823-27", "#text": "Code de commerce - art. A823-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163379", "@num": "A823-31", "#text": "Code de commerce - art. A823-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163377", "@num": "A823-32", "#text": "Code de commerce - art. A823-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429473", "@num": "A823-18-1", "#text": "Code de commerce - art. A823-8-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535138", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229368", "@num": "L233-28", "#text": "Code de commerce - art. L233-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525441", "@num": "L821-53", "#text": "Code de commerce - art. L821-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256736", "@num": "L823-10-1", "#text": "Code de commerce - art. L823-10-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242853", "@num": "L823-14", "#text": "Code de commerce - art. L823-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271034", "@num": "R823-16", "#text": "Code de commerce - art. R823-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725334", "@num": "R323-29", "#text": "Code de l'artisanat - art. R323-29 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305305", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438415", "@num": "L212-7-1", "#text": "Code de la mutualité - art. L212-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030435558", "@num": "L931-34-1", "#text": "Code de la sécurité sociale. - art. L931-34-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539721", "@num": "L329-3", "#text": "Code des assurances - art. L329-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563257", "@num": "131-39-2", "#text": "Code pénal - art. 131-39-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : 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": "LEGIARTI000006242832", "@fin": "2016-06-17", "@num": "L823-9", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258683", "@fin": "2024-01-01", "@num": "L823-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.
\n
Lorsqu'une personne ou une entité établit des comptes consolidés, les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les personnes et entités comprises dans la consolidation.
\n
Sans préjudice des dispositions de l'article L. 823-14, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des personnes et entités comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites personnes et entités.
" } }, "LEGIARTI000006242853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242853", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242853.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L014AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006495004", "@num": "17", "#text": "Ordonnance no 92-1147 du 12 octobre 1992 relative - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710420", "@nortexte": "DOMX9200165R", "@numtexte": "92-1147", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000046294175", "@num": "A823-1", "#text": "Code de commerce - art. A823-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163397", "@num": "A823-25", "#text": "Code de commerce - art. A823-25 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525784", "@num": "L821-61", "#text": "Code de commerce - art. L821-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242852", "@num": "L823-13", "#text": "Code de commerce - art. L823-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258683", "@num": "L823-9", "#text": "Code de commerce - art. L823-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271022", "@num": "R823-4", "#text": "Code de commerce - art. R823-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043746748", "@num": "L513-24", "#text": "Code monétaire et financier - art. L513-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759300", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679661", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000006242853", "@fin": "2016-06-17", "@num": "L823-14", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258704", "@fin": "2024-01-01", "@num": "L823-14", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les investigations prévues à l'article L. 823-13 peuvent être faites tant auprès de la personne ou de l'entité dont les commissaires aux comptes sont chargés de certifier les comptes que des personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens de l'article L. 233-3. Elles peuvent également être faites, pour l'application du deuxième alinéa de l'article L. 823-9, auprès de l'ensemble des personnes ou entités comprises dans la consolidation.
\n
Les commissaires aux comptes peuvent également recueillir toutes informations utiles à l'exercice de leur mission auprès des tiers qui ont accompli des opérations pour le compte de la personne ou de l'entité. Toutefois, ce droit d'information ne peut s'étendre à la communication des pièces, contrats et documents quelconques détenus par des tiers, à moins qu'ils n'y soient autorisés par une décision de justice.
\n
Le secret professionnel ne peut être opposé aux commissaires aux comptes dans le cadre de leur mission, sauf par les auxiliaires de justice.
" } }, "LEGIARTI000006242855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242855", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000019900151", "@num": "21", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000024429495", "#text": "Arrêté du 21 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424831", "@nortexte": "JUSC1116530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000024429031", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424804", "@nortexte": "JUSC1116524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000032253019", "@num": "53", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 53 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034891718", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034890994", "@nortexte": "JUSC1714746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036253806", "@num": "1", "#text": "Arrêté du 18 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036249546", "@nortexte": "JUSC1734731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000036253808", "@num": "2", "#text": "Arrêté du 18 décembre 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036249546", "@nortexte": "JUSC1734731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000036916619", "@num": "2", "#text": "Arrêté du 3 mai 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036915164", "@nortexte": "JUSC1812042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-03" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000043504738", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502352", "@nortexte": "JUSC2112808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047344319", "@num": "2", "#text": "Arrêté du 22 mars 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047341050", "@nortexte": "JUSC2307450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGIARTI000047932551", "@num": "10", "#text": "Arrêté du 27 juillet 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932563", "@num": "16", "#text": "Arrêté du 27 juillet 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932535", "@num": "2", "#text": "Arrêté du 27 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932541", "@num": "5", "#text": "Arrêté du 27 juillet 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000047345221", "@num": "A822-28-12", "#text": "Code de commerce - art. 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Les commissaires aux comptes portent à la connaissance de l'organe collégial chargé de l'administration et, le cas échéant, de l'organe chargé de la direction :
\n
1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;
\n
2° Les modifications qui leur paraissent devoir être apportées aux comptes devant être arrêtés ou aux autres documents comptables, en faisant toutes observations utiles sur les méthodes d'évaluation utilisées pour leur établissement ;
\n
3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;
\n
4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.
" } }, "LEGIARTI000019901972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901972", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ordonnance n° 2008-1278 du 8 décembre 2008 article 21 : Les dispositions de l'article L. 823-16 du code de commerce entrent en vigueur à l'expiration d'un délai de huit mois qui suit la clôture du premier exercice ouvert à compter du 1er janvier 2008 au cours duquel un mandat au sein de l'organe d'administration ou de surveillance vient à échéance.

\n
\n
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Les commissaires aux comptes portent à la connaissance, selon le cas, de l'organe collégial chargé de l'administration ou de l'organe chargé de la direction et de l'organe de surveillance, ainsi que, le cas échéant, du comité spécialisé agissant sous la responsabilité exclusive et collective de ces organes :

1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;

2° Les modifications qui leur paraissent devoir être apportées aux comptes devant être arrêtés ou aux autres documents comptables, en faisant toutes observations utiles sur les méthodes d'évaluation utilisées pour leur établissement ;

3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;

4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.

Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19 ou qui se sont volontairement dotées d'un comité spécialisé au sens dudit article, ils examinent en outre avec le comité spécialisé mentionné à cet article les risques pesant sur leur indépendance et les mesures de sauvegarde prises pour atténuer ces risques. Ils portent à la connaissance de ce comité les faiblesses significatives du contrôle interne, pour ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, et lui communiquent chaque année :

a) Une déclaration d'indépendance ;

b) Une actualisation des informations mentionnées à l'article L. 820-3 détaillant les prestations fournies par les membres du réseau auquel les commissaires aux comptes sont affiliés ainsi que les prestations accomplies au titre des diligences directement liées à la mission (1).

\n
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L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258704", "@num": "L823-14", "#text": "Code de commerce - art. L823-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271034", "@num": "R823-16", "#text": "Code de commerce - art. R823-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725334", "@num": "R323-29", "#text": "Code de l'artisanat - art. R323-29 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305305", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438415", "@num": "L212-7-1", "#text": "Code de la mutualité - art. L212-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030435558", "@num": "L931-34-1", "#text": "Code de la sécurité sociale. - art. L931-34-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539721", "@num": "L329-3", "#text": "Code des assurances - art. L329-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563257", "@num": "131-39-2", "#text": "Code pénal - art. 131-39-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : 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": "LEGIARTI000006242832", "@fin": "2016-06-17", "@num": "L823-9", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258683", "@fin": "2024-01-01", "@num": "L823-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.

Lorsqu'une personne ou une entité établit des comptes consolidés, les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les personnes et entités comprises dans la consolidation.

Sans préjudice des dispositions de l'article L. 823-14, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des personnes et entités comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites personnes et entités.

Le contenu du rapport du commissaire destiné à l'organe appelé à statuer sur les comptes est fixé par décret en Conseil d'Etat.

" } }, "LEGIARTI000032258704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-14", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258704", "URL": "article/LEGI/ARTI/00/00/32/25/87/LEGIARTI000032258704.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006495004", "@num": "17", "#text": "Ordonnance no 92-1147 du 12 octobre 1992 relative - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710420", "@nortexte": "DOMX9200165R", "@numtexte": "92-1147", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000032253001", "@num": "38", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@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": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000046294175", "@num": "A823-1", "#text": "Code de commerce - art. A823-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163397", "@num": "A823-25", "#text": "Code de commerce - art. A823-25 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525784", "@num": "L821-61", "#text": "Code de commerce - art. L821-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242852", "@num": "L823-13", "#text": "Code de commerce - art. L823-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258683", "@num": "L823-9", "#text": "Code de commerce - art. L823-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271022", "@num": "R823-4", "#text": "Code de commerce - art. R823-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043746748", "@num": "L513-24", "#text": "Code monétaire et financier - art. L513-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759300", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679661", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000006242853", "@fin": "2016-06-17", "@num": "L823-14", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258704", "@fin": "2024-01-01", "@num": "L823-14", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les investigations prévues à l'article L. 823-13 peuvent être faites tant auprès de la personne ou de l'entité dont les commissaires aux comptes sont chargés de certifier les comptes que des personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens des I et II et de l'article L. 233-3. Elles peuvent également être faites, pour l'application du deuxième alinéa de l'article L. 823-9, auprès de l'ensemble des personnes ou entités comprises dans la consolidation.

Les commissaires aux comptes peuvent également recueillir toutes informations utiles à l'exercice de leur mission auprès des tiers qui ont accompli des opérations pour le compte de la personne ou de l'entité. Toutefois, ce droit d'information ne peut s'étendre à la communication des pièces, contrats et documents quelconques détenus par des tiers, à moins qu'ils n'y soient autorisés par une décision de justice.

Le secret professionnel ne peut être opposé aux commissaires aux comptes dans le cadre de leur mission, sauf par les auxiliaires de justice.

" } }, "LEGIARTI000032258728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258728", "URL": "article/LEGI/ARTI/00/00/32/25/87/LEGIARTI000032258728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 53 5° de l'ordonnance n° 2016-315 du 17 mars 2016, les dispositions du III de l'article L. 823-16 du code de commerce dans sa rédaction issue de la présente ordonnance entrent en vigueur à compter du premier exercice ouvert postérieurement au 16 juin 2016.

\n
\n
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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424831", "@nortexte": "JUSC1116530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000024429031", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424804", "@nortexte": "JUSC1116524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000032253082", "@num": "40", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253019", "@num": "53", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 53 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - 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I. - Les commissaires aux comptes portent à la connaissance, selon le cas, de l'organe collégial chargé de l'administration ou de l'organe chargé de la direction et de l'organe de surveillance, ainsi que, le cas échéant, du comité spécialisé mentionné à l'article L. 823-19 agissant sous la responsabilité exclusive et collective de ces organes :

1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;

3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;

4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.

II. - Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19 ou qui se sont volontairement dotées d'un comité spécialisé au sens dudit article, ils examinent en outre avec le comité spécialisé mentionné à cet article les risques pesant sur leur indépendance et les mesures de sauvegarde prises pour atténuer ces risques. Ils portent à la connaissance de ce comité les faiblesses significatives du contrôle interne, pour ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, et lui communiquent chaque année :

1°) Une déclaration d'indépendance ;

2° Une actualisation des informations mentionnées à l'article L. 820-3 détaillant les prestations fournies par les membres du réseau auquel les commissaires aux comptes sont affiliés ainsi que les services autres que la certification des comptes qu'ils ont eux-mêmes fournis.

III. - Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19, les commissaires aux comptes remettent au comité spécialisé au sens dudit article un rapport complémentaire conforme aux dispositions de l'article 11 du règlement (UE) n° 537/2014 du 16 avril 2014. Ce rapport est remis à l'organe chargé de l'administration ou à l'organe de surveillance lorsque celui-ci remplit les fonctions du comité spécialisé. (1)

" } }, "LEGIARTI000033613707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033613707", "URL": "article/LEGI/ARTI/00/00/33/61/37/LEGIARTI000033613707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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I.-Les commissaires aux comptes portent à la connaissance, selon le cas, de l'organe collégial chargé de l'administration ou de l'organe chargé de la direction et de l'organe de surveillance, ainsi que, le cas échéant, du comité spécialisé mentionné à l'article L. 823-19 agissant sous la responsabilité de ces organes :

1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;

3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;

4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.

II.-Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19 ou qui se sont volontairement dotées d'un comité spécialisé au sens dudit article, ils examinent en outre avec le comité spécialisé mentionné à cet article les risques pesant sur leur indépendance et les mesures de sauvegarde prises pour atténuer ces risques. Ils portent à la connaissance de ce comité les faiblesses significatives du contrôle interne, pour ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, et lui communiquent chaque année :

1°) Une déclaration d'indépendance ;

III.-Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19, les commissaires aux comptes remettent au comité spécialisé au sens dudit article un rapport complémentaire conforme aux dispositions de l'article 11 du règlement (UE) n° 537/2014 du 16 avril 2014. Ce rapport est remis à l'organe chargé de l'administration ou à l'organe de surveillance lorsque celui-ci remplit les fonctions du comité spécialisé. (1)

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La norme d'exercice professionnel révisée relative à la lettre de mission, homologuée par le garde des sceaux, ministre de la justice, figure ci-dessous :
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NEP 210. Lettre de mission
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Introduction
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1. Les dispositions légales et réglementaires prévoient la mission de contrôle légal dans certaines personnes ou entités. En outre, des interventions autres que le contrôle légal sont expressément et exclusivement requises du commissaire aux comptes de la personne ou de l'entité par les dispositions légales ou réglementaires ou par des dispositions du droit de l'Union européenne ayant un effet direct en droit national.
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La mission de contrôle légal et ces autres interventions sont qualifiées de “ mission ” dans la présente norme.
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Le commissaire aux comptes en définit les modalités dans une lettre de mission.
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2. La présente norme a pour objet de définir les principes à respecter par le commissaire aux comptes pour établir cette lettre de mission et demander l'accord de la personne ou de l'entité sur son contenu.
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Etablissement de la lettre de mission
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3. La lettre de mission est établie par le commissaire aux comptes la première année de son mandat et communiquée à la personne ou à l'entité préalablement à la mise en œuvre de ses travaux de vérification et de contrôle.
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4. Dans le cas où la mission est confiée à plusieurs commissaires aux comptes, ceux-ci établissent soit une lettre de mission conjointe, soit des lettres de mission individuelles, après avoir échangé entre eux.
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5. Lorsque le commissaire aux comptes d'une personne ou d'une entité qui établit des comptes consolidés ou combinés est également commissaire aux comptes d'une ou plusieurs personnes ou entités du même ensemble, il apprécie s'il convient d'établir une lettre de mission commune à plusieurs de ces personnes ou entités.
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Lorsque le commissaire aux comptes choisit d'établir une lettre de mission commune, il demande à la personne ou à l'entité mère de lui confirmer par écrit que les personnes ou les entités de l'ensemble ont donné leur accord sur le contenu de la lettre de mission pour ce qui les concerne.
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Contenu de la lettre de mission
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6. Sans préjudice des engagements contractuels ou d'autres éléments liés aux particularités de la personne ou de l'entité que le commissaire aux comptes jugerait utile d'ajouter, la lettre de mission comporte les éléments suivants :

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-l'objectif et l'étendue du contrôle légal et des autres interventions dont la réalisation est connue au moment de l'établissement de la lettre de mission et qu'il entend mener en application des dispositions légales et réglementaires ;
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-la mention selon laquelle d'autres interventions requises par les dispositions légales ou réglementaires seront susceptibles d'être réalisées selon les circonstances ou la survenance d'évènements affectant la personne ou l'entité ;
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-le calendrier d'intervention ;
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-le cas échéant, la répartition des travaux entre les co-commissaires aux comptes ;
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-le nom des signataires ;
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-l'éventuel recours, sous la responsabilité du commissaire aux comptes, pour la réalisation de certains travaux, à des collaborateurs externes et/ ou des experts ;
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-le cas échéant, la mention que la certification des comptes consolidés est délivrée après examen des travaux des professionnels chargés du contrôle des comptes des personnes et entités comprises dans la consolidation, conformément aux dispositions de l'article L. 823-9 du code de commerce ;
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-le devoir de la personne ou de l'entité de communiquer au commissaire aux comptes les informations et documents prévus par les dispositions légales et réglementaires ;
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-la nécessité de mettre à la disposition du commissaire aux comptes tout document, pièce justificative ou autre information demandée dans le cadre de ses travaux ;
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-la nécessité de laisser au commissaire aux comptes libre accès aux personnes physiques au sein de la personne ou de l'entité ainsi qu'aux tiers mentionnés à l'article L. 823-14 du code de commerce, auprès desquels le commissaire aux comptes considère qu'il est nécessaire de recueillir des informations ;
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-la demande d'une confirmation écrite du représentant légal de la personne ou de l'entité pour ce qui concerne les déclarations faites au commissaire aux comptes nécessaires à sa mission ;
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-le rappel de l'obligation de communication avec les organes mentionnés à l'article L. 823-16 du code de commerce ;
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-le budget d'honoraires de la mission de contrôle légal et des autres interventions dont la réalisation est connue au moment de l'établissement de la lettre de mission ainsi que, le cas échéant, la répartition de ce budget entre les co-commissaires aux comptes, et les conditions de facturation.

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Révision de la lettre de mission
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7. Au cours de son mandat, lorsque les circonstances entrainent des modifications importantes des modalités de sa mission, le commissaire aux comptes révise le contenu de la lettre de mission. Ces circonstances peuvent être notamment :

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-des difficultés particulières rencontrées dans la mise en œuvre de ses travaux ;
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-des changements intervenus au sein de la direction ou de l'actionnariat ;
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-des changements dans la nature, l'importance, l'organisation ou la localisation des activités de la personne ou de l'entité ;
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-la survenance d'un événement ou de circonstances nécessitant des diligences supplémentaires ;
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-des précisions à apporter à la direction sur l'objectif et/ ou l'étendue de la mission.

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Dans cette hypothèse, il est établi soit une lettre de mission révisée qui se substitue à la précédente, soit un avenant à la lettre de mission.
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Demande d'accord
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8. Le commissaire aux comptes demande à la personne ou à l'entité d'accuser réception de la lettre de mission initiale et de confirmer son accord sur les modalités exposées.
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Il consigne dans son dossier tout désaccord éventuel.
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Lorsque le désaccord remet en cause le bon déroulement de la mission, le commissaire aux comptes applique les mesures visant à remédier à cette situation en application des dispositions légales et réglementaires et, le cas échéant, en tire toutes les conséquences sur l'expression de son opinion ou la formulation de ses conclusions ainsi que sur le maintien de son mandat auprès de la personne ou de l'entité concernée.
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Les mêmes principes s'appliquent à la lettre de mission révisée ou à l'avenant mentionnés au paragraphe 7.

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Article 2 ENTIEREMENT_MODIF (Arrêté du 12 mai 2021 portant homologation d'une norme d'exercice professionnel révisée relative à la lettre de mission)