{ "article": { "LEGIARTI000046853832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046853832", "URL": "article/LEGI/ARTI/00/00/46/85/38/LEGIARTI000046853832.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006913427", "@num": "83 quater", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 quater", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913420", "@num": "83 ter", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 ter", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000046882607", "@num": "194", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 194 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046846118", "@nor": "ECOE2216321D", "@num": "2022-1732", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1732 du 30 décembre 2022 relatif à l'organisation de la profession d'expert-comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046846118", "@c_titre_court": "Décret n°2022-1732 du 30 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1732 du 30 décembre 2022 relatif à l'organisation de la profession d'expert-comptable", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046853761", "@c_titre_court": "Décret n°2022-1732 du 30 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-31", "@date_signature": "2022-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046853832", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046846223", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 194\n
\n

\n
" } }, "LEGIARTI000006913420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006913420", "URL": "article/LEGI/ARTI/00/00/06/91/34/LEGIARTI000006913420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX083AAXXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 art. 42 bis, art. 83 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000436810", "#text": "Ordonnance 2004-279 2004-03-25 art. 5 25° JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000436810", "@nortexte": "ECOX0400008R", "@numtexte": "2004-279", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000027114225", "@num": "44", "#text": "Arrêté du 6 juin 2008 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018998383", "@nortexte": "ECEL0810222A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-06" }, { "@id": "LEGIARTI000021655316", "@num": "7", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022513291", "@num": "23", "#text": "LOI n°2010-853\n du 23 juillet 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000051183658", "@num": "114", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000042462768", "@num": "116", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000049195892", "@num": "123", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034096199", "@num": "132", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000034096195", "@num": "141", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882607", "@num": "194", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 194 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000032815445", "@num": "199", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 199 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599647", "@num": "143", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 143 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599777", "@num": "153", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 153 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599725", "@num": "69", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114433", "@num": "224", "#text": "Arrêté du 3 mai 2012 - art. 224 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121883", "@num": "602", "#text": "Arrêté du 3 mai 2012 - art. 602 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121885", "@num": "603", "#text": "Arrêté du 3 mai 2012 - art. 603 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121887", "@num": "604", "#text": "Arrêté du 3 mai 2012 - art. 604 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121889", "@num": "605", "#text": "Arrêté du 3 mai 2012 - art. 605 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121891", "@num": "606", "#text": "Arrêté du 3 mai 2012 - art. 606 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121897", "@num": "608", "#text": "Arrêté du 3 mai 2012 - art. 608 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121899", "@num": "609", "#text": "Arrêté du 3 mai 2012 - art. 609 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121901", "@num": "610", "#text": "Arrêté du 3 mai 2012 - art. 610 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121903", "@num": "611", "#text": "Arrêté du 3 mai 2012 - art. 611 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121905", "@num": "612", "#text": "Arrêté du 3 mai 2012 - art. 612 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000034082565", "@num": "1", "#text": "Décret n°2017-232 du 23 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034080462", "@nortexte": "ECFE1614736D", "@numtexte": "2017-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-23" }, { "@id": "LEGIARTI000039400172", "@num": "13", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGIARTI000046853832", "@num": "32", "#text": "Décret n°2022-1732 du 30 décembre 2022 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000046846118", "@nortexte": "ECOE2216321D", "@numtexte": "2022-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000049256116", "@num": "224", "#text": "Arrêté du 6 mars 2024 - art. 224 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256192", "@num": "411", "#text": "Arrêté du 6 mars 2024 - art. 411 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000006861634", "@num": "1", "#text": "Code de déontologie des professionnels de l'exp... - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006861744", "@num": "13", "#text": "Code de déontologie des professionnels de l'exp... - art. 13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006861659", "@num": "3", "#text": "Code de déontologie des professionnels de l'exp... - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048526883", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361174", "@num": "L561-3", "#text": "Code monétaire et financier - art. L561-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361219", "@num": "L561-36", "#text": "Code monétaire et financier - art. L561-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112963", "@fin": "2999-01-01", "#text": "Titre VI : Dispositions transitoires", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006913420", "@fin": "2999-01-01", "@num": "83 ter", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les centres de gestion agréés et habilités proposent à la commission mentionnée à l'article 42 bis, dans le délai de deux ans à compter de la publication du décret mentionné à cet article, d'autoriser à exercer la profession tout ou partie de ceux de leurs salariés qui remplissent les conditions prévues aux 3° et 4° de l'article 83 bis ainsi que l'une des deux conditions prévues aux 1° et 2° de ce même article.
\n
" } }, "LEGIARTI000006913427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006913427", "URL": "article/LEGI/ARTI/00/00/06/91/34/LEGIARTI000006913427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX083AAXXXXXXDA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 art. 83 bis, art. 83 ter, art. 42 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000436810", "#text": "Ordonnance 2004-279 2004-03-25 art. 5 25° JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000436810", "@nortexte": "ECOX0400008R", "@numtexte": "2004-279", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000021492368", "@num": "1", "#text": "Arrêté du 4 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491254", "@nortexte": "ECEL0921806A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-04" }, { "@id": "LEGIARTI000051183658", "@num": "114", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882607", "@num": "194", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 194 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027121883", "@num": "602", "#text": "Arrêté du 3 mai 2012 - art. 602 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121885", "@num": "603", "#text": "Arrêté du 3 mai 2012 - art. 603 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121887", "@num": "604", "#text": "Arrêté du 3 mai 2012 - art. 604 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121889", "@num": "605", "#text": "Arrêté du 3 mai 2012 - art. 605 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121891", "@num": "606", "#text": "Arrêté du 3 mai 2012 - art. 606 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121897", "@num": "608", "#text": "Arrêté du 3 mai 2012 - art. 608 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121899", "@num": "609", "#text": "Arrêté du 3 mai 2012 - art. 609 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121901", "@num": "610", "#text": "Arrêté du 3 mai 2012 - art. 610 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121903", "@num": "611", "#text": "Arrêté du 3 mai 2012 - art. 611 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121905", "@num": "612", "#text": "Arrêté du 3 mai 2012 - art. 612 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000034082565", "@num": "1", "#text": "Décret n°2017-232 du 23 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034080462", "@nortexte": "ECFE1614736D", "@numtexte": "2017-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-23" }, { "@id": "LEGIARTI000039400172", "@num": "13", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045367239", "@num": "602", "#text": "Arrêté du 19 janvier 2022 - art. 602 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367241", "@num": "603", "#text": "Arrêté du 19 janvier 2022 - art. 603 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367243", "@num": "604", "#text": "Arrêté du 19 janvier 2022 - art. 604 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367245", "@num": "605", "#text": "Arrêté du 19 janvier 2022 - art. 605 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367247", "@num": "606", "#text": "Arrêté du 19 janvier 2022 - art. 606 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367263", "@num": "608", "#text": "Arrêté du 19 janvier 2022 - art. 608 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367265", "@num": "609", "#text": "Arrêté du 19 janvier 2022 - art. 609 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367267", "@num": "610", "#text": "Arrêté du 19 janvier 2022 - art. 610 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367269", "@num": "611", "#text": "Arrêté du 19 janvier 2022 - art. 611 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367283", "@num": "612", "#text": "Arrêté du 19 janvier 2022 - art. 612 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000046853832", "@num": "32", "#text": "Décret n°2022-1732 du 30 décembre 2022 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000046846118", "@nortexte": "ECOE2216321D", "@numtexte": "2022-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000049256116", "@num": "224", "#text": "Arrêté du 6 mars 2024 - art. 224 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256192", "@num": "411", "#text": "Arrêté du 6 mars 2024 - art. 411 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256358", "@num": "602", "#text": "Arrêté du 6 mars 2024 - art. 602 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256360", "@num": "603", "#text": "Arrêté du 6 mars 2024 - art. 603 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255880", "@num": "604", "#text": "Arrêté du 6 mars 2024 - art. 604 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255882", "@num": "605", "#text": "Arrêté du 6 mars 2024 - art. 605 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255884", "@num": "606", "#text": "Arrêté du 6 mars 2024 - art. 606 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255888", "@num": "608", "#text": "Arrêté du 6 mars 2024 - art. 608 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255890", "@num": "609", "#text": "Arrêté du 6 mars 2024 - art. 609 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255892", "@num": "610", "#text": "Arrêté du 6 mars 2024 - art. 610 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255920", "@num": "611", "#text": "Arrêté du 6 mars 2024 - art. 611 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255922", "@num": "612", "#text": "Arrêté du 6 mars 2024 - art. 612 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "#text": "CGI 1649 quater D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006861634", "@num": "1", "#text": "Code de déontologie des professionnels de l'exp... - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006861744", "@num": "13", "#text": "Code de déontologie des professionnels de l'exp... - art. 13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006861659", "@num": "3", "#text": "Code de déontologie des professionnels de l'exp... - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048526883", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361174", "@num": "L561-3", "#text": "Code monétaire et financier - art. L561-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020871389", "@num": "L561-36", "#text": "Code monétaire et financier - art. L561-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112963", "@fin": "2999-01-01", "#text": "Titre VI : Dispositions transitoires", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006913427", "@fin": "2008-12-29", "@num": "83 quater", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020013506", "@fin": "2999-01-01", "@num": "83 quater", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque aucun salarié d'un centre de gestion agréé et habilité n'a été inscrit au tableau en application des articles 83 bis ou 83 ter, le centre demande à la commission mentionnée à l'article 42 bis, au plus tard dans les trois ans à compter de la date de publication du décret mentionné à cet article, d'autoriser à exercer la profession d'expert-comptable l'un de ses salariés, exerçant une responsabilité d'encadrement d'un service comptable ou désigné en qualité de responsable des services comptables dans le cadre de l'habilitation prévue à l'article 1649 quater D du code général des impôts, et qui remplit les conditions prévues au 4° de l'article 83 bis.
\n
Dans l'année de leur inscription au tableau, ces salariés doivent, sous peine de radiation, suivre un cycle de formation et passer avec succès des épreuves, selon des modalités fixées par arrêté.
" } }, "LEGIARTI000020013506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020013506", "URL": "article/LEGI/ARTI/00/00/20/01/35/LEGIARTI000020013506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000020000159", "@num": "13", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000021492368", "@num": "1", "#text": "Arrêté du 4 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491254", "@nortexte": "ECEL0921806A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-04" }, { "@id": "LEGIARTI000051183658", "@num": "114", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000046882607", "@num": "194", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 194 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027121883", "@num": "602", "#text": "Arrêté du 3 mai 2012 - art. 602 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121885", "@num": "603", "#text": "Arrêté du 3 mai 2012 - art. 603 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121887", "@num": "604", "#text": "Arrêté du 3 mai 2012 - art. 604 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121889", "@num": "605", "#text": "Arrêté du 3 mai 2012 - art. 605 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121891", "@num": "606", "#text": "Arrêté du 3 mai 2012 - art. 606 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121897", "@num": "608", "#text": "Arrêté du 3 mai 2012 - art. 608 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121899", "@num": "609", "#text": "Arrêté du 3 mai 2012 - art. 609 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121901", "@num": "610", "#text": "Arrêté du 3 mai 2012 - art. 610 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121903", "@num": "611", "#text": "Arrêté du 3 mai 2012 - art. 611 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027121905", "@num": "612", "#text": "Arrêté du 3 mai 2012 - art. 612 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000034082565", "@num": "1", "#text": "Décret n°2017-232 du 23 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034080462", "@nortexte": "ECFE1614736D", "@numtexte": "2017-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-23" }, { "@id": "LEGIARTI000039400172", "@num": "13", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045367239", "@num": "602", "#text": "Arrêté du 19 janvier 2022 - art. 602 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367241", "@num": "603", "#text": "Arrêté du 19 janvier 2022 - art. 603 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367243", "@num": "604", "#text": "Arrêté du 19 janvier 2022 - art. 604 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367245", "@num": "605", "#text": "Arrêté du 19 janvier 2022 - art. 605 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367247", "@num": "606", "#text": "Arrêté du 19 janvier 2022 - art. 606 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367263", "@num": "608", "#text": "Arrêté du 19 janvier 2022 - art. 608 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367265", "@num": "609", "#text": "Arrêté du 19 janvier 2022 - art. 609 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367267", "@num": "610", "#text": "Arrêté du 19 janvier 2022 - art. 610 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367269", "@num": "611", "#text": "Arrêté du 19 janvier 2022 - art. 611 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367283", "@num": "612", "#text": "Arrêté du 19 janvier 2022 - art. 612 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "#text": "CGI 1649 quater D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046853832", "@num": "32", "#text": "Décret n°2022-1732 du 30 décembre 2022 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000046846118", "@nortexte": "ECOE2216321D", "@numtexte": "2022-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000049256116", "@num": "224", "#text": "Arrêté du 6 mars 2024 - art. 224 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256192", "@num": "411", "#text": "Arrêté du 6 mars 2024 - art. 411 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256358", "@num": "602", "#text": "Arrêté du 6 mars 2024 - art. 602 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256360", "@num": "603", "#text": "Arrêté du 6 mars 2024 - art. 603 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255880", "@num": "604", "#text": "Arrêté du 6 mars 2024 - art. 604 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255882", "@num": "605", "#text": "Arrêté du 6 mars 2024 - art. 605 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255884", "@num": "606", "#text": "Arrêté du 6 mars 2024 - art. 606 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255888", "@num": "608", "#text": "Arrêté du 6 mars 2024 - art. 608 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255890", "@num": "609", "#text": "Arrêté du 6 mars 2024 - art. 609 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255892", "@num": "610", "#text": "Arrêté du 6 mars 2024 - art. 610 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255920", "@num": "611", "#text": "Arrêté du 6 mars 2024 - art. 611 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255922", "@num": "612", "#text": "Arrêté du 6 mars 2024 - art. 612 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000006861634", "@num": "1", "#text": "Code de déontologie des professionnels de l'exp... - 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Lorsque aucun salarié d'un centre de gestion agréé et habilité n'a été inscrit au tableau en application des articles 83 bis ou 83 ter, le centre demande à la commission mentionnée à l'article 42 bis, au plus tard dans les quatre ans à compter de la date de publication du décret mentionné à cet article, d'autoriser à exercer la profession d'expert-comptable l'un de ses salariés, exerçant une responsabilité d'encadrement d'un service comptable ou désigné en qualité de responsable des services comptables dans le cadre de l'habilitation prévue à l'article 1649 quater D du code général des impôts, et qui remplit les conditions prévues au 4° de l'article 83 bis.

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Dans l'année de leur inscription au tableau, ces salariés doivent, sous peine de radiation, suivre un cycle de formation et passer avec succès des épreuves, selon des modalités fixées par arrêté.

\n
" } }, "LEGIARTI000046882607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "194", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046882607", "URL": "article/LEGI/ARTI/00/00/46/88/26/LEGIARTI000046882607.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Les décisions des chambres de discipline sont transcrites au dossier disciplinaire ouvert au nom de l'intéressé et conservées par le conseil auprès duquel elles sont instituées ainsi que sur un registre tenu au secrétariat sous la responsabilité du président de la chambre.

Les décisions de la commission nationale de discipline des associations de gestion et de comptabilité sont transcrites au dossier disciplinaire ouvert au nom de l'association de gestion et de comptabilité et conservées par la commission nationale d'inscription ainsi que sur un registre tenu au secrétariat sous la responsabilité du président de la commission nationale de discipline.

Le dossier disciplinaire ne peut être consulté que par les membres et les rapporteurs des instances disciplinaires dans l'exercice de leurs fonctions, le président en exercice du conseil auprès duquel elle est instituée, le président de la commission nationale d'inscription et les commissaires du Gouvernement.

Le registre peut être consulté, en outre, par les membres, dans l'exercice de leurs fonctions, du conseil au tableau duquel l'intéressé est inscrit.

Lorsque, à la suite d'un changement de domicile ou de siège, l'inscription à titre principal de l'une des personnes mentionnées à l'article 114 est transférée, la chambre de discipline de l'ancienne région transmet à la chambre de discipline de la nouvelle région le ou les dossiers des actions disciplinaires dont elle a eu à connaître concernant l'intéressé. A défaut, elle adresse une attestation qu'aucune action n'a été engagée à son encontre au cours de la période, dûment précisée, pendant laquelle le professionnel a relevé de son contrôle disciplinaire.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000046882607", "cible": true, "cidtexte": "JORFTEXT000046846118", "id": "LEGIARTI000046853832", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000020013506", "cible": true, "cidtexte": "JORFTEXT000046846118", "id": "LEGIARTI000046853832", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006913420", "cible": true, "cidtexte": "JORFTEXT000046846118", "id": "LEGIARTI000046853832", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006913427", "cible": true, "cidtexte": "JORFTEXT000046846118", "id": "LEGIARTI000046853832", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046853832", "liens_entrants": true }

Article 32 ENTIEREMENT_MODIF (Décret n° 2022-1732 du 30 décembre 2022 relatif à l'organisation de la profession d'expert-comptable)