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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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Pour la certification de leurs comptes, les entités d'intérêt public nomment au moins un commissaire aux comptes.

" } }, "LEGIARTI000038504685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-2-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038504685", "URL": "article/LEGI/ARTI/00/00/38/50/46/LEGIARTI000038504685.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@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": "LEGIARTI000048525280", "@num": "L821-42", "#text": "Code de commerce - art. L821-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610527", "@num": "L823-2-2", "#text": "Code de commerce - art. L823-2-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161409", "@fin": "2024-01-01", "#text": "Section 1 : De la nomination, de la récusation et de la révocation des commissaires aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535657", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la désignation, de la récusation et de la révocation des commissaires aux comptes", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000038504685", "@fin": "2024-01-01", "@num": "L823-2-1", "@etat": "TRANSFERE", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entités d'intérêt public nomment au moins un commissaire aux comptes.

" } }, "LEGIARTI000048520392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048520392", "URL": "article/LEGI/ARTI/00/00/48/52/03/LEGIARTI000048520392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048535659", "#text": "Code de commerce - Section 3 : De l'exercice des missions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535657", "#text": "Code de commerce - Sous-section 1 : De la désignation, de la récus... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535645", "#text": "Code de commerce - Sous-section 2 : Des missions de certification ... 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A créé les dispositions suivantes :

- Code de commerce
\n Art. L821-59\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : De l'exercice des missions, Sct. Sous-section 1 : De la désignation, de la récusation et de la révocation des commissaires aux comptes, Art. L821-40, Art. L821-41, Art. L821-42, Art. L821-43, Art. L821-44, Art. L821-46, Art. L821-47, Art. L821-48, Art. L821-49, Art. L821-50, Art. L821-51, Art. L821-52, Sct. Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité., Art. L821-53, Art. L821-54, Art. L821-55, Sct. Sous-section 3 : Des modalités d'exercice des missions de certification des comptes et de certification des informations en matière de durabilité ., Art. L821-57, Art. L821-58, Art. L821-60, Art. L821-61, Art. L821-62, Art. L821-63, Art. L821-65, Art. L821-66, Sct. Sous-section 4 : Du comité spécialisé, Art. L821-67, Art. L821-68, Art. L821-69, Art. L821-45, Art. L821-56, Art. L821-64\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. L823-12, Art. L823-18-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. L823-1, Art. L821-40, Art. L823-2, Art. L821-41, Art. L823-2-1, Art. L821-42, Art. L823-2-2, Art. L821-43, Art. L823-3, Art. L821-44, Art. L823-3-1, Art. L821-45, Art. L823-3-2, Art. L821-46, Art. L823-4, Art. L821-47, Art. L823-5, Art. L821-48, Art. L823-6, Art. L821-49, Art. L823-7, Art. L821-50, Art. L823-8, Art. L821-51, Art. L823-8-1, Art. L821-52, Art. L823-9, Art. L821-53, Art. L823-10, Art. L821-54, Art. L823-10-1, Art. L821-55, Art. L823-11, Art. L821-56, Art. L823-12-1, Art. L821-57, Art. L823-12-2, Art. L821-58, Art. L823-13, Art. L821-60, Art. L823-14, Art. L821-61, Art. L823-15, Art. L821-62, Art. L823-16, Art. L821-63, Art. L823-16-1, Art. L821-64, Art. L823-17, Art. L821-65, Art. L823-18, Art. L821-66, Art. L823-19, Art. L821-67, Art. L823-20, Art. L821-68, Art. L823-21, Art. L821-69\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000038504685", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048525280", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048520392", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048525280", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048525280", "liens_entrants": true }

Article L821-42 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)