{ "article": { "LEGIARTI000048532096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048532096", "URL": "article/LEGI/ARTI/00/00/48/53/20/LEGIARTI000048532096.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.

" }, "LIENS": { "LIEN": [ { "@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": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006242748", "@num": "L822-18", "#text": "Code de commerce - art. L822-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161408", "@fin": "2024-01-01", "#text": "Section 3 : De la responsabilité civile.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535512", "@fin": "2999-01-01", "#text": "Sous-section 3 : De la responsabilité civile.", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048532096", "@fin": "2999-01-01", "@num": "L821-38", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les actions en responsabilité contre les commissaires aux comptes se prescrivent dans les conditions prévues à l'article L. 225-254.
\n
" } }, "LEGIARTI000006242748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-18", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242748", "URL": "article/LEGI/ARTI/00/00/06/24/27/LEGIARTI000006242748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L018AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006495004", "@num": "17", "#text": "Ordonnance no 92-1147 du 12 octobre 1992 relative - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710420", "@nortexte": "DOMX9200165R", "@numtexte": "92-1147", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531935", "@num": "18", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 18 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@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": "LEGIARTI000048532096", "@num": "L821-38", "#text": "Code de commerce - art. 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Les actions en responsabilité contre les commissaires aux comptes se prescrivent dans les conditions prévues à l'article L. 225-254.\n
\n
" } }, "LEGIARTI000048520390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048520390", "URL": "article/LEGI/ARTI/00/00/48/52/03/LEGIARTI000048520390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048535447", "#text": "Code de commerce - Section 2 : Du statut des commissaires aux comp... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535445", "#text": "Code de commerce - Sous-section 1 : De l'inscription (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535522", "#text": "Code de commerce - Sous-section 2 : De la déontologie et de l'indé... 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L821-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258594", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258585", "@num": "L822-1-1", "#text": "Code de commerce - art. L822-1-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258575", "@num": "L822-1-2", "#text": "Code de commerce - art. L822-1-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799679", "@num": "L822-1-3", "#text": "Code de commerce - art. L822-1-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256893", "@num": "L822-1-4", "#text": "Code de commerce - art. L822-1-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613733", "@num": "L822-1-5", "#text": "Code de commerce - art. L822-1-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613731", "@num": "L822-1-6", "#text": "Code de commerce - art. L822-1-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256923", "@num": "L822-1-7", "#text": "Code de commerce - art. L822-1-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610535", "@num": "L822-10", "#text": "Code de commerce - art. L822-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586703", "@num": "L822-11", "#text": "Code de commerce - art. L822-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586697", "@num": "L822-11-1", "#text": "Code de commerce - art. L822-11-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256351", "@num": "L822-11-2", "#text": "Code de commerce - art. L822-11-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256362", "@num": "L822-11-3", "#text": "Code de commerce - art. L822-11-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258636", "@num": "L822-12", "#text": "Code de commerce - art. L822-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242728", "@num": "L822-13", "#text": "Code de commerce - art. L822-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757737", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280212", "@num": "L822-15", "#text": "Code de commerce - art. L822-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258652", "@num": "L822-16", "#text": "Code de commerce - art. L822-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242736", "@num": "L822-17", "#text": "Code de commerce - art. L822-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242748", "@num": "L822-18", "#text": "Code de commerce - art. L822-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256415", "@num": "L822-19", "#text": "Code de commerce - art. L822-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258559", "@num": "L822-3", "#text": "Code de commerce - art. L822-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258546", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258610", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048520308", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives à la certification des informations en matière de durabilité", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048520309", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2023-12-08" } ] }, "@cid": "JORFTEXT000048519395", "@nor": "JUSC2327648R", "@num": "2023-1142", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048519395", "@c_titre_court": "Ordonnance n°2023-1142 du 6 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2023-12-08", "@id_txt": "LEGITEXT000048520306", "@c_titre_court": "Ordonnance n°2023-1142 du 6 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-07", "@date_signature": "2023-12-06", "@num_parution_jo": "0283" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048520390", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048519440", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L822-1, Art. L821-13, Art. L822-1-1, Art. L821-14, Art. L822-1-2, Art. L821-15, Art. L822-1-3, Art. L821-16, Art. L822-1-4, Art. L821-17, Art. L822-1-5, Art. L821-19, Art. L822-1-6, Art. L821-21, Art. L822-1-7, Art. L821-22, Art. L822-3, Art. L821-23, Art. L822-4, Art. L821-24\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. L821-20, Art. L821-26, Art. L821-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : Du statut des commissaires aux comptes., Sct. Sous-section 1 : De l'inscription, Art. L821-13, Art. L821-14, Art. L821-15, Art. L821-16, Art. L821-17, Art. L821-19, Art. L821-21, Art. L821-22, Art. L821-24\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes, Art. L821-25, Art. L821-27, Art. L821-28, Art. L821-29, Art. L821-30, Art. L821-31, Art. L821-32, Art. L821-34, Art. L821-35, Art. L821-36, Sct. Sous-section 3 : De la responsabilité civile., Art. L821-37, Art. L821-39, Art. L821-33, Art. L821-38\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. L822-9, Art. L821-25, Art. L822-10, Art. L821-27, Art. L822-11, Art. L821-28, Art. L822-11-1, Art. L821-29, Art. L822-11-2, Art. L821-30, Art. L822-11-3, Art. L821-31, Art. L822-12, Art. L821-32, Art. L822-13, Art. L821-33, Art. L822-14, Art. L821-34, Art. L822-15, Art. L821-35, Art. L822-16, Art. L821-36, Art. L822-17, Art. L821-37, Art. L822-18, Art. L821-38, Art. L822-19, Art. L821-39\n
\n

\n
" } }, "LEGIARTI000048535528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535528", "URL": "article/LEGI/ARTI/00/00/48/53/55/LEGIARTI000048535528.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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006495004", "@num": "17", "#text": "Ordonnance no 92-1147 du 12 octobre 1992 relative - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710420", "@nortexte": "DOMX9200165R", "@numtexte": "92-1147", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000048520396", "@num": "19", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000006226358", "@num": "L225-254", "#text": "Code de commerce - art. L225-254", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532096", "@num": "L821-38", "#text": "Code de commerce - art. L821-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023263652", "@num": "L135-12", "#text": "Code de la sécurité sociale. - art. L135-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759300", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679661", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048531358", "@fin": "2999-01-01", "#text": "Sous-section 1 : De la désignation, de la récusation et de la révocation", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531356", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice de la mission de l'organisme tiers indépendant", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531338", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "LEGIARTI000006242748", "@fin": "2024-01-01", "@num": "L822-18", "@etat": "TRANSFERE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535528", "@fin": "2999-01-01", "@num": "L822-18", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les personnes et entités astreintes à publier des informations consolidées en matière de durabilité, la désignation d'au moins deux organismes tiers indépendants ou d'un organisme tiers indépendant et un commissaire aux comptes pour procéder à la mission de certification de ces informations constitue une simple faculté.

L'organisme tiers indépendant est convoqué à toutes les réunions du conseil d'administration ou du directoire et du conseil de surveillance, ou de l'organe collégial d'administration ou de direction et de l'organe de surveillance qui examinent et adoptent le rapport sur les informations communiquées en matière de durabilité.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006242748", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048532096", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048520390", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048532096", "typelien": "CREE" }, { "article_id": "LEGIARTI000048535528", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048532096", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048532096", "liens_entrants": true }

Article L821-38 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)