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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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Les commissaires aux comptes s'assurent que l'égalité a été respectée entre les actionnaires, associés ou membres de l'organe compétent.
\n
" } }, "LEGIARTI000006242846": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-11", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242846", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242846.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L011AXAA" } }, "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 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": "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": "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": "LEGIARTI000048532571", "@num": "L821-56", "#text": "Code de commerce - art. L821-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224729", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006242846", "@fin": "2024-01-01", "@num": "L823-11", "@etat": "TRANSFERE", "@debut": "2005-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes s'assurent que l'égalité a été respectée entre les actionnaires, associés ou membres de l'organe compétent.
\n
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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
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Article L821-56 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)