{ "article": { "LEGIARTI000047932535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047932535", "URL": "article/LEGI/ARTI/00/00/47/93/25/LEGIARTI000047932535.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242854", "@num": "L823-15", "#text": "Code de commerce - art. L823-15", "@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": "LEGIARTI000006270926", "@num": "R822-56", "#text": "Code de commerce - art. R822-56", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271036", "@num": "R823-18", "#text": "Code de commerce - art. R823-18", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047931335", "@nor": "JUSC2320250A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 27 juillet 2023 portant homologation de plusieurs normes d'exercice professionnel révisées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047931335", "@c_titre_court": "Arrêté du 27 juillet 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 27 juillet 2023 portant homologation de plusieurs normes d'exercice professionnel révisées", "@debut": "2023-08-05", "@id_txt": "LEGITEXT000047932531", "@c_titre_court": "Arrêté du 27 juillet 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-08-04", "@date_signature": "2023-07-27", "@num_parution_jo": "0179" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047932535", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047931339", "@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. A823-3\n
\n

\n
" } }, "LEGIARTI000006242708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242708", "URL": "article/LEGI/ARTI/00/00/06/24/27/LEGIARTI000006242708.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L009AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@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": "LEGIARTI000006714022", "@num": "104", "#text": "Loi n°2003-706 du 1 août 2003 - art. 104 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@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": "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": "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": "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": "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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048531850", "@num": "L821-25", "#text": "Code de commerce - art. L821-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535564", "@num": "L822-12", "#text": "Code de commerce - art. L822-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757737", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271007", "@num": "R822-137", "#text": "Code de commerce - art. R822-137 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024986889", "@num": "R822-150", "#text": "Code de commerce - art. R822-150 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@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": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041749243", "@num": "R823-7-2", "#text": "Code de commerce - art. R823-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-218 (5 derniers alinéas)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226097", "@num": "L225-218", "#text": "Code de commerce. - art. L225-218 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270959", "@num": "R822-89", "#text": "Code de commerce. - art. R822-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259096", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259113", "@num": "L135-12", "#text": "Code de la sécurité sociale. - art. L135-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020192856", "@num": "L310-19-1", "#text": "Code des assurances - art. L310-19-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514263", "@num": "R351-44-1", "#text": "Code du travail - art. R351-44-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526235", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522316", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508972", "@num": "R923-2", "#text": "Code du travail - art. R923-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027926301", "@num": "R732-19", "#text": "Code du travail applicable à Mayotte. - art. R732-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957482", "@num": "D612-53", "#text": "Code monétaire et financier - art. D612-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650275", "@num": "L214-48", "#text": "Code monétaire et financier - art. L214-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161407", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535522", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242708", "@fin": "2008-12-10", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901958", "@fin": "2016-06-17", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258610", "@fin": "2024-01-01", "@num": "L822-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535604", "@fin": "2999-01-01", "@num": "L822-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou des sociétés constituées entre elles sous quelque forme que ce soit.
\n
Les trois quarts du capital des sociétés de commissaires aux comptes sont détenus par des commissaires aux comptes. Lorsqu'une société de commissaires aux comptes a une participation dans le capital d'une autre société de commissaires aux comptes, les actionnaires ou associés non commissaires aux comptes ne peuvent détenir plus de 25 % de l'ensemble du capital des deux sociétés. Les fonctions de gérant, de président du conseil d'administration ou du directoire, de président du conseil de surveillance et de directeur général sont assurées par des commissaires aux comptes. Les trois quarts au moins des membres des organes de gestion, d'administration, de direction ou de surveillance et les trois quarts au moins des actionnaires ou associés doivent être des commissaires aux comptes. Les représentants permanents des sociétés de commissaires aux comptes associés ou actionnaires doivent être des commissaires aux comptes.
\n
Dans les sociétés de commissaires aux comptes inscrites, les fonctions de commissaire aux comptes sont exercées, au nom de la société, par des commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de cette société. Ces personnes ne peuvent exercer les fonctions de commissaire aux comptes qu'au sein d'une seule société de commissaires aux comptes. Les membres du conseil d'administration ou du conseil de surveillance peuvent être salariés de la société sans limitation de nombre ni condition d'ancienneté au titre de la qualité de salarié.
\n
En cas de décès d'un actionnaire ou associé commissaire aux comptes, ses ayants droit disposent d'un délai de deux ans pour céder leurs actions ou parts à un commissaire aux comptes.
\n
L'admission de tout nouvel actionnaire ou associé est subordonnée à un agrément préalable qui, dans les conditions prévues par les statuts, peut être donné soit par l'assemblée des actionnaires ou des porteurs de parts, soit par le conseil d'administration ou le conseil de surveillance ou les gérants selon le cas.
\n
Par dérogation à ces dispositions, l'exercice de ces fonctions est possible simultanément au sein d'une société de commissaires aux comptes et d'une autre société de commissaires aux comptes dont la première détient plus de la moitié du capital social ou dans le cas où les associés des deux entités sont communs pour au moins la moitié d'entre eux.
" } }, "LEGIARTI000006242854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242854", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242854.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L015AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006491240", "@num": "30", "#text": "Loi n°91-647 du 10 juillet 1991 - art. 30 (M)", "@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": "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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242452", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525788", "@num": "L821-62", "#text": "Code de commerce - art. L821-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181942", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796312", "@num": "R510-2-1", "#text": "Code de la mutualité - art. R510-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755282", "@num": "R951-3-3", "#text": "Code de la sécurité sociale. - art. R951-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006242854", "@fin": "2016-06-17", "@num": "L823-15", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258719", "@fin": "2016-12-11", "@num": "L823-15", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613711", "@fin": "2024-01-01", "@num": "L823-15", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la personne ou l'entité est astreinte à désigner deux commissaires aux comptes, ceux-ci se livrent ensemble à un examen contradictoire des conditions et des modalités d'établissement des comptes, selon les prescriptions énoncées par une norme d'exercice professionnel établie conformément au sixième alinéa de l'article L. 821-1. Une norme d'exercice professionnel détermine les principes de répartition des diligences à mettre en oeuvre par chacun des commissaires aux comptes pour l'accomplissement de leur mission.
\n
" } }, "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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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": "LEGIARTI000047933572", "@num": "A823-28", "#text": "Code de commerce - art. A823-28 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022153686", "@num": "A823-37", "#text": "Code de commerce - art. A823-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036263860", "@num": "A823-5-1", "#text": "Code de commerce - art. A823-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429166", "@num": "A823-5-2", "#text": "Code de commerce - art. A823-5-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036925834", "@num": "A823-6-1", "#text": "Code de commerce - art. A823-6-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445745", "@num": "A823-7", "#text": "Code de commerce - art. A823-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525792", "@num": "L821-63", "#text": "Code de commerce - art. L821-63 (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": "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": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163444", "@num": "A823-6", "#text": "Code de commerce. - art. A823-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735624", "@num": "L612-44", "#text": "Code monétaire et financier - art. L612-44 (VD)", "@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": "LEGIARTI000006242855", "@fin": "2008-12-10", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901972", "@fin": "2016-06-17", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258728", "@fin": "2016-12-11", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613707", "@fin": "2024-01-01", "@num": "L823-16", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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 :
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1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;
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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 ;
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3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;
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4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.
" } }, "LEGIARTI000006270926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270926", "URL": "article/LEGI/ARTI/00/00/06/27/09/LEGIARTI000006270926.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X822R056AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@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": "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": "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": "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": "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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270963", "@num": "R822-93", "#text": "Code de commerce - art. R822-93 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191131", "@fin": "2016-07-29", "#text": "Paragraphe 3 : De l'exécution des sanctions disciplinaires.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179034", "@fin": "2016-07-29", "#text": "Sous-section 2 : De la discipline", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956295", "@fin": "2024-02-01", "#text": "Sous-section 2 : De l'établissement et de la tenue des listes", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161620", "@fin": "2016-07-29", "#text": "Section 1 : De l'inscription et de la discipline", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956339", "@fin": "2024-02-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048891191", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006270926", "@fin": "2016-07-29", "@num": "R822-56", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032956706", "@fin": "2024-02-01", "@num": "R822-56", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'interdiction temporaire et la radiation emportent, pendant la durée de la sanction dans le premier cas, à titre définitif dans le second cas, interdiction d'exercer la profession de commissaire aux comptes.
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La personne interdite temporairement ou radiée ne peut faire état de la qualité de commissaire aux comptes.
\n
L'omission emporte interdiction d'exercer la profession et de faire état de la qualité de commissaire aux comptes.
" } }, "LEGIARTI000006271036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-04", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006271036", "URL": "article/LEGI/ARTI/00/00/06/27/10/LEGIARTI000006271036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X823R018AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540014", "@num": "R823-14", "#text": "Code de commerce - art. R823-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957337", "@num": "R823-19", "#text": "Code de commerce - art. R823-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161626", "@fin": "2020-03-25", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751138", "@fin": "2024-02-01", "#text": "Section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006271036", "@fin": "2012-05-04", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025794042", "@fin": "2016-07-29", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957331", "@fin": "2020-03-25", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751175", "@fin": "2024-01-01", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000048540011", "@fin": "2024-02-01", "@num": "R823-18", "@etat": "ABROGE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de désaccord entre le ou les commissaires aux comptes et les dirigeants de la personne ou de l'entité contrôlée sur le montant de la rémunération, le président de la compagnie régionale, saisi par écrit par la partie intéressée, s'efforce de concilier les parties.
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Lorsque les commissaires aux comptes sont inscrits auprès de compagnies régionales distinctes, la tentative de conciliation est conduite par le président de la compagnie régionale qui a été saisi le premier.
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A défaut d'une conciliation intervenue dans le mois de la demande, la partie la plus diligente dispose, à l'expiration de ce délai, d'un délai de quinze jours pour saisir du litige la chambre régionale de discipline par lettre recommandée avec demande d'avis de réception adressée au président de cette chambre.
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Le secrétaire de la chambre cite les parties à comparaître devant la chambre régionale quinze jours au moins avant l'audience par lettre recommandée avec demande d'avis de réception.
\n
Le secrétaire notifie la décision de la chambre aux intéressés par lettre recommandée avec demande d'avis de réception.
" } }, "LEGIARTI000019901958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901958", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000019900123", "@num": "9", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@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": "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": "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": "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": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. 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R822-33 (M)", "@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": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041749243", "@num": "R823-7-2", "#text": "Code de commerce - art. R823-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-218 (5 derniers alinéas)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226097", "@num": "L225-218", "#text": "Code de commerce. - art. L225-218 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270959", "@num": "R822-89", "#text": "Code de commerce. - art. R822-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259096", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259113", "@num": "L135-12", "#text": "Code de la sécurité sociale. - art. L135-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020192856", "@num": "L310-19-1", "#text": "Code des assurances - art. L310-19-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514263", "@num": "R351-44-1", "#text": "Code du travail - art. R351-44-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526235", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522316", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508972", "@num": "R923-2", "#text": "Code du travail - art. R923-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027926301", "@num": "R732-19", "#text": "Code du travail applicable à Mayotte. - art. R732-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957482", "@num": "D612-53", "#text": "Code monétaire et financier - art. D612-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650275", "@num": "L214-48", "#text": "Code monétaire et financier - art. L214-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161407", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535522", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242708", "@fin": "2008-12-10", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901958", "@fin": "2016-06-17", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258610", "@fin": "2024-01-01", "@num": "L822-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535604", "@fin": "2999-01-01", "@num": "L822-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou des sociétés constituées entre elles sous quelque forme que ce soit.

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Les trois quarts des droits de vote des sociétés de commissaires aux comptes sont détenus par des commissaires aux comptes ou des sociétés de commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou des professionnels régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes. Lorsqu'une société de commissaires aux comptes a une participation dans le capital d'une autre société de commissaires aux comptes, les actionnaires ou associés non commissaires aux comptes ne peuvent détenir plus d'un quart de l'ensemble des droits de vote des deux sociétés.

Les fonctions de gérant, de président du conseil d'administration ou du directoire, de président du conseil de surveillance et de directeur général sont assurées par des commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes. Les trois quarts au moins des membres des organes de gestion, d'administration, de direction ou de surveillance doivent être des commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes. Les représentants permanents des sociétés de commissaires aux comptes associés ou actionnaires doivent être des commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes.

Dans les sociétés de commissaires aux comptes inscrites, les fonctions de commissaire aux comptes sont exercées, au nom de la société, par des commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de cette société. Ces personnes ne peuvent exercer les fonctions de commissaire aux comptes qu'au sein d'une seule société de commissaires aux comptes. Les membres du conseil d'administration ou du conseil de surveillance peuvent être salariés de la société sans limitation de nombre ni condition d'ancienneté au titre de la qualité de salarié.

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En cas de décès d'un actionnaire ou associé commissaire aux comptes, ses ayants droit disposent d'un délai de deux ans pour céder leurs actions ou parts à un commissaire aux comptes.

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L'admission de tout nouvel actionnaire ou associé est subordonnée à un agrément préalable qui, dans les conditions prévues par les statuts, peut être donné soit par l'assemblée des actionnaires ou des porteurs de parts, soit par le conseil d'administration ou le conseil de surveillance ou les gérants selon le cas.

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Par dérogation à ces dispositions, l'exercice de ces fonctions est possible simultanément au sein d'une société de commissaires aux comptes et d'une autre société de commissaires aux comptes dont la première détient plus de la moitié du capital social ou dans le cas où les associés des deux entités sont communs pour au moins la moitié d'entre eux.

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" } }, "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.

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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019900129", "@num": "13", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@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 - 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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
" } }, "LEGIARTI000025794042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2012-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000025794042", "URL": "article/LEGI/ARTI/00/00/25/79/40/LEGIARTI000025794042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000025791233", "@num": "28", "#text": "Décret n°2012-607\n du 30 avril 2012 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000025789598", "@nortexte": "JUSC1121385D", "@numtexte": "2012-607", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-30" }, { "@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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540014", "@num": "R823-14", "#text": "Code de commerce - art. R823-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957337", "@num": "R823-19", "#text": "Code de commerce - art. R823-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161626", "@fin": "2020-03-25", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751138", "@fin": "2024-02-01", "#text": "Section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006271036", "@fin": "2012-05-04", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025794042", "@fin": "2016-07-29", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957331", "@fin": "2020-03-25", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751175", "@fin": "2024-01-01", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000048540011", "@fin": "2024-02-01", "@num": "R823-18", "@etat": "ABROGE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de désaccord entre le ou les commissaires aux comptes et les dirigeants de la personne ou de l'entité contrôlée sur le montant de la rémunération, le président de la compagnie régionale, saisi par écrit par la partie intéressée, s'efforce de concilier les parties.

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\n

Lorsque les commissaires aux comptes sont inscrits auprès de compagnies régionales distinctes, la tentative de conciliation est conduite par le président de la compagnie régionale qui a été saisi le premier.

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A défaut d'une conciliation intervenue dans le mois de la demande, la partie la plus diligente dispose, à l'expiration de ce délai, d'un délai de quinze jours pour saisir du litige la chambre régionale de discipline par lettre recommandée avec demande d'avis de réception adressée au président de cette chambre.

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Le secrétaire de la chambre cite les parties à comparaître devant la chambre régionale quinze jours au moins avant l'audience par lettre recommandée avec demande d'avis de réception. Il avise, le cas échéant, les avocats des parties de la date d'audience par lettre simple.

Dès réception de la citation à comparaître devant la chambre régionale, les parties peuvent prendre connaissance du dossier. Elles peuvent se faire assister ou représenter par un avocat. Les parties et leur avocat peuvent se faire délivrer copie de tout ou partie des pièces du dossier pour l'usage exclusif de la procédure.
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Les débats devant la chambre sont publics. Toutefois, la chambre peut décider que les débats ne seront pas publics si les parties en font expressément la demande ou s'il doit résulter de la publicité une atteinte à l'ordre public, à un secret protégé par la loi ou au secret des affaires.

Le secrétaire notifie la décision aux intéressés par lettre recommandée avec demande d'avis de réception et contre émargement ou récépissé au magistrat chargé du ministère public.
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Le cas échéant, les avocats des parties reçoivent copie de la décision par lettre simple.

" } }, "LEGIARTI000032258610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258610", "URL": "article/LEGI/ARTI/00/00/32/25/86/LEGIARTI000032258610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000032253059", "@num": "23", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@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": "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": "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": "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": "LEGIARTI000048520390", "@num": "16", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. 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R822-33 (M)", "@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": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041749243", "@num": "R823-7-2", "#text": "Code de commerce - art. R823-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-218 (5 derniers alinéas)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226097", "@num": "L225-218", "#text": "Code de commerce. - art. L225-218 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270959", "@num": "R822-89", "#text": "Code de commerce. - art. R822-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259096", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259113", "@num": "L135-12", "#text": "Code de la sécurité sociale. - art. L135-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020192856", "@num": "L310-19-1", "#text": "Code des assurances - art. L310-19-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514263", "@num": "R351-44-1", "#text": "Code du travail - art. R351-44-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526235", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522316", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508972", "@num": "R923-2", "#text": "Code du travail - art. R923-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027926301", "@num": "R732-19", "#text": "Code du travail applicable à Mayotte. - art. R732-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957482", "@num": "D612-53", "#text": "Code monétaire et financier - art. D612-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. 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L214-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161407", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535522", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@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": "LEGIARTI000006242708", "@fin": "2008-12-10", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901958", "@fin": "2016-06-17", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258610", "@fin": "2024-01-01", "@num": "L822-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535604", "@fin": "2999-01-01", "@num": "L822-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les sociétés de commissaires aux comptes inscrites, les fonctions de commissaire aux comptes sont exercées, au nom de la société, par les commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de cette société qui signent le rapport destiné à l'organe appelé à statuer sur les comptes. Ces personnes ne peuvent exercer les fonctions de commissaire aux comptes qu'au sein d'une seule société de commissaires aux comptes. Les membres du conseil d'administration ou du conseil de surveillance peuvent être salariés de la société sans limitation de nombre ni condition d'ancienneté au titre de la qualité de salarié.

En cas de décès d'un actionnaire ou associé commissaire aux comptes, ses ayants droit disposent d'un délai de deux ans pour céder leurs actions ou parts à un commissaire aux comptes.

Par dérogation au premier alinéa l'exercice de ces fonctions est possible simultanément au sein d'une société de commissaires aux comptes et d'une autre société de commissaires aux comptes dont la première détient plus de la moitié du capital social ou dans le cas où les associés des deux entités sont communs pour au moins la moitié d'entre eux.

" } }, "LEGIARTI000032258719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258719", "URL": "article/LEGI/ARTI/00/00/32/25/87/LEGIARTI000032258719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006491240", "@num": "30", "#text": "Loi n°91-647 du 10 juillet 1991 - art. 30 (M)", "@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": "LEGIARTI000032253003", "@num": "39", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242452", "@num": "L821-1", "#text": "Code de commerce - art. L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525788", "@num": "L821-62", "#text": "Code de commerce - art. L821-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181942", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796312", "@num": "R510-2-1", "#text": "Code de la mutualité - art. R510-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755282", "@num": "R951-3-3", "#text": "Code de la sécurité sociale. - art. R951-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006242854", "@fin": "2016-06-17", "@num": "L823-15", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258719", "@fin": "2016-12-11", "@num": "L823-15", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613711", "@fin": "2024-01-01", "@num": "L823-15", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la personne ou l'entité est astreinte à désigner deux commissaires aux comptes, ceux-ci se livrent ensemble à un examen contradictoire des conditions et des modalités d'établissement des comptes, selon les prescriptions énoncées par une norme d'exercice professionnel établie conformément au 2° de l'article L. 821-1. Une norme d'exercice professionnel détermine les principes de répartition des diligences à mettre en oeuvre par chacun des commissaires aux comptes pour l'accomplissement de leur mission.
\n
" } }, "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
" }, "LIENS": { "LIEN": [ { "@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": "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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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. A822-28-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000024445813", "@num": "A823-14", "#text": "Code de commerce - art. A823-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933290", "@num": "A823-15", "#text": "Code de commerce - art. A823-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034901231", "@num": "A823-18", "#text": "Code de commerce - art. A823-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933327", "@num": "A823-18-1", "#text": "Code de commerce - art. A823-18-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933336", "@num": "A823-19", "#text": "Code de commerce - art. A823-19 (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": "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": "LEGIARTI000047933572", "@num": "A823-28", "#text": "Code de commerce - art. A823-28 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022153686", "@num": "A823-37", "#text": "Code de commerce - art. A823-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036263860", "@num": "A823-5-1", "#text": "Code de commerce - art. A823-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429166", "@num": "A823-5-2", "#text": "Code de commerce - art. A823-5-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036925834", "@num": "A823-6-1", "#text": "Code de commerce - art. A823-6-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445745", "@num": "A823-7", "#text": "Code de commerce - art. A823-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. 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L823-19 (VD)", "@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": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163444", "@num": "A823-6", "#text": "Code de commerce. - art. A823-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735624", "@num": "L612-44", "#text": "Code monétaire et financier - art. L612-44 (VD)", "@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": "LEGIARTI000006242855", "@fin": "2008-12-10", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901972", "@fin": "2016-06-17", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258728", "@fin": "2016-12-11", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613707", "@fin": "2024-01-01", "@num": "L823-16", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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)

" } }, "LEGIARTI000032956706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-56", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032956706", "URL": "article/LEGI/ARTI/00/00/32/95/67/LEGIARTI000032956706.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940335", "@num": "62", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@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": "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": "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": "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": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259052", "@num": "R123-237", "#text": "Code de commerce - art. R123-237", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270963", "@num": "R822-93", "#text": "Code de commerce - art. R822-93 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191134", "@fin": "2024-02-01", "#text": "Paragraphe 3 : De l'exercice de la profession par la société.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179035", "@fin": "2024-02-01", "#text": "Sous-section 1 : Dispositions communes aux diverses sociétés", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891497", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la nature des manquements et des sanctions", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161623", "@fin": "2024-02-01", "#text": "Section 4 : Des sociétés de commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891499", "@fin": "2999-01-01", "#text": "Section 4 : De la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006270926", "@fin": "2016-07-29", "@num": "R822-56", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032956706", "@fin": "2024-02-01", "@num": "R822-56", "@etat": "ABROGE", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les mentions prévues à l'article R. 123-237, dans toutes les correspondances et tous les documents émanant de la société, la raison ou dénomination sociale est accompagnée de la désignation de société de commissaires aux comptes complétée par l'indication de sa forme juridique.
\n
" } }, "LEGIARTI000032957331": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-25", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032957331", "URL": "article/LEGI/ARTI/00/00/32/95/73/LEGIARTI000032957331.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940200", "@num": "80", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540014", "@num": "R823-14", "#text": "Code de commerce - art. R823-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957337", "@num": "R823-19", "#text": "Code de commerce - art. R823-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161626", "@fin": "2020-03-25", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751138", "@fin": "2024-02-01", "#text": "Section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006271036", "@fin": "2012-05-04", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025794042", "@fin": "2016-07-29", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957331", "@fin": "2020-03-25", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751175", "@fin": "2024-01-01", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000048540011", "@fin": "2024-02-01", "@num": "R823-18", "@etat": "ABROGE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Lorsque les commissaires aux comptes sont rattachés à des compagnies régionales distinctes, la tentative de conciliation est conduite par le président de la compagnie régionale qui a été saisi le premier.

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Le président de la compagnie régionale dispose d'un délai de trois mois pour parvenir à une conciliation. A défaut, il notifie aux parties l'échec de la conciliation par lettre recommandée avec demande d'avis de réception.

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La partie la plus diligente dispose d'un délai d'un mois à compter de cette notification pour saisir du litige la commission régionale de discipline par lettre recommandée avec demande d'avis de réception adressée au président de cette commission. Elle peut également saisir la commission régionale de discipline si, à l'expiration du délai de trois mois mentionné à l'alinéa précédent, l'avis d'échec de la conciliation ne lui a pas été notifié.

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Le secrétaire de la commission cite les parties à comparaître devant la commission régionale quinze jours au moins avant l'audience par lettre recommandée avec demande d'avis de réception. Il avise, le cas échéant, les avocats des parties de la date d'audience par lettre simple.

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Dès réception de la citation à comparaître devant la commission régionale, les parties peuvent prendre connaissance du dossier. Elles peuvent se faire assister ou représenter par un avocat. Les parties et leur avocat peuvent se faire délivrer copie de tout ou partie des pièces du dossier pour l'usage exclusif de la procédure.

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Les débats devant la commission sont publics. Toutefois, la commission peut décider que les débats ne seront pas publics si les parties en font expressément la demande ou s'il doit résulter de la publicité une atteinte à l'ordre public, à un secret protégé par la loi ou au secret des affaires.

\n
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Le secrétaire notifie la décision aux intéressés par lettre recommandée avec demande d'avis de réception.

\n
\n

Le cas échéant, les avocats des parties reçoivent copie de la décision par lettre simple.

" } }, "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": "

\n
\n
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A823-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429166", "@num": "A823-5-2", "#text": "Code de commerce - art. A823-5-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036925834", "@num": "A823-6-1", "#text": "Code de commerce - art. A823-6-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445745", "@num": "A823-7", "#text": "Code de commerce - art. A823-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. 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L823-19", "@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": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163444", "@num": "A823-6", "#text": "Code de commerce. - art. A823-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735624", "@num": "L612-44", "#text": "Code monétaire et financier - art. L612-44 (VD)", "@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": "LEGIARTI000006242855", "@fin": "2008-12-10", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901972", "@fin": "2016-06-17", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258728", "@fin": "2016-12-11", "@num": "L823-16", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613707", "@fin": "2024-01-01", "@num": "L823-16", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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)

" } }, "LEGIARTI000033613711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-15", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033613711", "URL": "article/LEGI/ARTI/00/00/33/61/37/LEGIARTI000033613711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006491240", "@num": "30", "#text": "Loi n°91-647 du 10 juillet 1991 - art. 30 (M)", "@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": "LEGIARTI000033562029", "@num": "140", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@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": "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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. 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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": "LEGIARTI000006242854", "@fin": "2016-06-17", "@num": "L823-15", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258719", "@fin": "2016-12-11", "@num": "L823-15", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033613711", "@fin": "2024-01-01", "@num": "L823-15", "@etat": "TRANSFERE", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la personne ou l'entité est astreinte à désigner deux commissaires aux comptes, ceux-ci se livrent ensemble à un examen contradictoire des conditions et des modalités d'établissement des comptes, selon les prescriptions énoncées par une norme d'exercice professionnel établie conformément au 2° du I de l'article L. 821-1. Une norme d'exercice professionnel détermine les principes de répartition des diligences à mettre en oeuvre par chacun des commissaires aux comptes pour l'accomplissement de leur mission.

" } }, "LEGIARTI000041751175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2020-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000041751175", "URL": "article/LEGI/ARTI/00/00/41/75/11/LEGIARTI000041751175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041747210", "@num": "34", "#text": "Décret n°2020-292 du 21 mars 2020 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000041746349", "@nortexte": "JUSC1928427D", "@numtexte": "2020-292", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-21" }, { "@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": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540014", "@num": "R823-14", "#text": "Code de commerce - art. R823-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957337", "@num": "R823-19", "#text": "Code de commerce - art. R823-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161626", "@fin": "2020-03-25", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751138", "@fin": "2024-02-01", "#text": "Section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006271036", "@fin": "2012-05-04", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025794042", "@fin": "2016-07-29", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957331", "@fin": "2020-03-25", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751175", "@fin": "2024-01-01", "@num": "R823-18", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000048540011", "@fin": "2024-02-01", "@num": "R823-18", "@etat": "ABROGE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les missions de certification des comptes, en cas de désaccord entre le ou les commissaires aux comptes et les dirigeants de la personne ou de l'entité contrôlée sur le montant de la rémunération, le président de la compagnie régionale, saisi par écrit par la partie intéressée, s'efforce de concilier les parties.

La partie la plus diligente dispose d'un délai d'un mois à compter de cette notification pour saisir du litige la formation restreinte du Haut conseil du commissariat aux comptes, par lettre recommandée avec demande d'avis de réception adressée au président de cette formation. Elle peut également saisir la formation restreinte du Haut conseil selon les mêmes modalités si, à l'expiration du délai de trois mois mentionné à l'alinéa précédent, l'avis d'échec de la conciliation ne lui a pas été notifié.

" } }, "LEGIARTI000047933252": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A823-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000047933252", "URL": "article/LEGI/ARTI/00/00/47/93/32/LEGIARTI000047933252.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002475784", "@num": "1", "#text": "Arrêté du 10 avril 2007 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000648996", "@nortexte": "JUSC0751130A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2007-04-10" }, { "@id": "LEGIARTI000047932535", "@num": "2", "#text": "Arrêté du 27 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "TRANSFERE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048932920", "@num": "A821-65", "#text": "Code de commerce - art. A821-65 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242854", "@num": "L823-15", "#text": "Code de commerce - art. L823-15", "@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": "LEGIARTI000006270926", "@num": "R822-56", "#text": "Code de commerce - art. R822-56", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271036", "@num": "R823-18", "#text": "Code de commerce - art. R823-18", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020163456", "@fin": "2024-01-01", "#text": "Paragraphe 1 : Des principes généraux", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163458", "@fin": "2024-01-01", "#text": "Sous-section 2 : De la certification des comptes", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163464", "@fin": "2024-01-01", "#text": "Section 3 : Des modalités d'exercice de la mission", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163474", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163597", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048932974", "@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": "LEGISCTA000020163776", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@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": "LEGIARTI000020163452", "@fin": "2011-08-04", "@num": "A823-3", "@etat": "MODIFIE", "@debut": "2009-01-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445720", "@fin": "2023-08-05", "@num": "A823-3", "@etat": "MODIFIE", "@debut": "2011-08-04", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000047933252", "@fin": "2024-01-01", "@num": "A823-3", "@etat": "TRANSFERE", "@debut": "2023-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La norme d'exercice professionnel relative à l'audit des comptes réalisé par plusieurs commissaires aux comptes, homologuée par le garde des sceaux, ministre de la justice, figure ci-dessous :
\n
\n NEP-100. L'audit des comptes realisé par plusieurs commissaires aux comptes
\n
\n Introduction
\n
\n 01. Lorsque l'audit des comptes mis en œuvre en vue de certifier les comptes d'une entité est réalisé par plusieurs commissaires aux comptes, ces derniers constituent l'organe de contrôle légal des comptes.
\n
\n 02. Conformément à l'article L. 823-15 du code de commerce, les commissaires aux comptes se livrent ensemble à un examen contradictoire des conditions et des modalités d'établissement des comptes selon les prescriptions énoncées par une norme d'exercice professionnel. Une norme d'exercice professionnel détermine les principes de répartition des diligences à mettre en œuvre par chacun des commissaires aux comptes pour l'accomplissement de leur mission.
\n
\n 03. La présente norme a pour objet de définir les principes qui régissent l'exercice collégial de l'audit des comptes.
\n
\n Répartition des diligences et examen contradictoire
\n
\n 04. Chaque commissaire aux comptes met en œuvre les travaux qui lui permettent d'être en mesure de formuler son opinion sur les comptes de l'entité.
\n
\n Il tient compte des éléments collectés lors des procédures d'audit qu'il a lui-même mises en œuvre et des éléments collectés par les co-commissaires aux comptes.
\n
\n 05. Chaque commissaire aux comptes prend connaissance de l'entité et de son environnement, évalue le risque d'anomalies significatives au niveau des comptes pris dans leur ensemble et détermine le ou les seuils de signification aux fins de définir et de formaliser, avec les autres commissaires aux comptes, de manière concertée, leur approche d'audit ainsi que le plan de mission et le programme de travail nécessaires à sa mise en œuvre.
\n
\n 06. Les procédures d'audit nécessaires à la mise en œuvre du plan de mission et définies dans le programme de travail sont réparties de manière concertée entre les commissaires aux comptes.
\n
\n 07. La répartition entre les commissaires aux comptes des travaux nécessaires à la réalisation de l'audit des comptes est équilibrée et effectuée sur la base de critères :

\n
\n-quantitatifs, tel que le volume d'heures de travail estimé nécessaire à la réalisation de ces travaux, le volume horaire affecté à un des commissaires aux comptes ne devant pas être disproportionné par comparaison avec ceux attribués aux autres commissaires aux comptes ; et
\n
\n-qualitatifs, tels que l'expérience ou la qualification des membres des équipes d'audit.

\n
\n 08. Cette répartition est modifiée régulièrement pour tout ou partie au cours du mandat de manière concertée entre les commissaires aux comptes.
\n
\n 09. En fonction des éléments collectés lors de la mise en œuvre des procédures d'audit, les commissaires aux comptes apprécient, ensemble, tout au long de la mission, si leur évaluation du risque d'anomalies significatives au niveau des assertions reste appropriée. Le cas échéant, ils modifient la nature, le calendrier ou l'étendue des procédures planifiées. Ils revoient si nécessaire la répartition des procédures ainsi redéfinies.
\n
\n 10. Chaque commissaire aux comptes procède à une revue des travaux mis en œuvre par les co-commissaires aux comptes.
\n
\n 11. Cette revue lui permet d'apprécier si :

\n
\n-les travaux mis en œuvre par les co-commissaires aux comptes :
\n
\n-correspondent à ceux définis lors de la répartition ou décidés lors de la réévaluation du risque d'anomalies significatives au niveau des assertions ;
\n
\n-ont permis de collecter des éléments suffisants et appropriés pour permettre d'aboutir à des conclusions à partir desquelles il pourra fonder son opinion sur les comptes ;
\n
\n-les conclusions auxquelles les co-commissaires aux comptes ont abouti sont pertinentes et cohérentes.

\n
\n 12. Chaque commissaire aux comptes fait figurer dans son dossier les éléments de la revue qui permettent d'étayer son appréciation des travaux effectués par les co-commissaires aux comptes.
\n
\n 13. En fonction de son appréciation des travaux réalisés par les autres commissaires aux comptes et des conclusions auxquelles ces derniers ont abouti, chaque commissaire aux comptes détermine s'il convient de mettre en œuvre des procédures d'audit supplémentaires.
\n
\n 14. Il s'en entretient avec les autres commissaires aux comptes. Le cas échéant, ils définissent de manière concertée la nature, le calendrier et l'étendue des procédures supplémentaires à mettre en œuvre.
\n
\n 15. A la fin de l'audit, chaque commissaire aux comptes met en œuvre les procédures analytiques permettant la revue de cohérence d'ensemble des comptes.
\n
\n 16. Il vérifie également la sincérité et la concordance avec les comptes des informations données à l'occasion de l'approbation des comptes :

\n
\n-dans le rapport de l'organe compétent à l'organe appelé à statuer sur les comptes ;
\n
\n-le cas échéant, dans les autres documents adressés aux membres de l'organe appelé à statuer sur les comptes.

\n
\n Communication
\n
\n 17. Les commissaires aux comptes communiquent avec les organes mentionnés à l'article L. 823-16 du code de commerce ensemble et de manière concertée.
\n
\n 18. Il en est de même de toute communication d'information importante à la direction de l'entité.
\n
\n Rapports
\n
\n 19. Les rapports établis par les commissaires aux comptes en application de textes légaux et réglementaires sont signés par chaque commissaire aux comptes.
\n
\n Ils mentionnent, pour chaque commissaire aux comptes, les informations prévues aux articles L. 822-9 et R. 822-56 du code de commerce.
\n
\n 20. Lorsque les commissaires aux comptes ont des opinions divergentes, ils en font mention dans le rapport.
\n
\n Différends entre les commissaires aux comptes
\n
\n 21. Si des différends professionnels surviennent au cours de la mission, les commissaires aux comptes font application des dispositions de l'article 8 du code de déontologie de la profession.
\n
\n Désaccords sur le montant de la rémunération
\n
\n 22. En cas de désaccord entre les commissaires aux comptes et les dirigeants de l'entité sur le montant de la rémunération, les commissaires aux comptes font application des dispositions de l'article R. 823-18 du code de commerce.

" } }, "LEGIARTI000048535604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535604", "URL": "article/LEGI/ARTI/00/00/48/53/56/LEGIARTI000048535604.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

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A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933252", "@num": "A823-3", "#text": "Code de commerce - art. A823-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048531850", "@num": "L821-25", "#text": "Code de commerce - art. L821-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535564", "@num": "L822-12", "#text": "Code de commerce - art. L822-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535548", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271007", "@num": "R822-137", "#text": "Code de commerce - art. R822-137 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024986889", "@num": "R822-150", "#text": "Code de commerce - art. R822-150 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@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": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041749243", "@num": "R823-7-2", "#text": "Code de commerce - art. R823-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-218 (5 derniers alinéas)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226097", "@num": "L225-218", "#text": "Code de commerce. - art. L225-218 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270959", "@num": "R822-89", "#text": "Code de commerce. - art. R822-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259096", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259113", "@num": "L135-12", "#text": "Code de la sécurité sociale. - art. L135-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020192856", "@num": "L310-19-1", "#text": "Code des assurances - art. L310-19-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514263", "@num": "R351-44-1", "#text": "Code du travail - art. R351-44-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526235", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522316", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508972", "@num": "R923-2", "#text": "Code du travail - art. R923-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027926301", "@num": "R732-19", "#text": "Code du travail applicable à Mayotte. - art. 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L'auditeur des informations en matière de durabilité ne peut être nommé dirigeant, membre du conseil d'administration, du conseil de surveillance ou occuper un poste de direction au sein des personnes ou entités pour lesquelles il a exercé une mission de certification des informations en matière de durabilité, moins de trois ans après la cessation de cette mission.

Pendant ce même délai, il ne peut exercer les mêmes fonctions dans une personne ou entité contrôlée ou qui contrôle au sens des I et II de l'article L. 233-3 la personne ou entité pour laquelle il a exercé cette mission.

Cette interdiction s'applique également à toutes personnes autres que celles mentionnées au premier alinéa du présent article, inscrites sur la liste mentionnée à l'article L. 822-4 pendant une durée d'un an suivant leur participation à la mission.

" } }, "LEGIARTI000048540011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-18", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048540011", "URL": "article/LEGI/ARTI/00/00/48/54/00/LEGIARTI000048540011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 32 de l’ordonnance n° 2023-1142, ces dispositions entrent en vigueur le 1er janvier 2024.

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La partie la plus diligente dispose d'un délai d'un mois à compter de cette notification pour saisir du litige la formation restreinte de la Haute autorité de l'audit, par lettre recommandée avec demande d'avis de réception adressée au président de cette formation. Elle peut également saisir la formation restreinte du Haut conseil selon les mêmes modalités si, à l'expiration du délai de trois mois mentionné à l'alinéa précédent, l'avis d'échec de la conciliation ne lui a pas été notifié.

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Article 2 ENTIEREMENT_MODIF (Arrêté du 27 juillet 2023 portant homologation de plusieurs normes d'exercice professionnel révisées)