{ "article": { "LEGIARTI000048532690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-64", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048532690", "URL": "article/LEGI/ARTI/00/00/48/53/26/LEGIARTI000048532690.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": "LEGIARTI000048520392", "@num": "17", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000024418175", "@num": "L823-16-1", "#text": "Code de commerce - art. L823-16-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048532690", "@fin": "2999-01-01", "@num": "L821-64", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les commissaires aux comptes sont déliés du secret professionnel à l'égard du comptable public d'un organisme public lorsqu'ils sont chargés de la certification des comptes dudit organisme.
\n
Les commissaires aux comptes adressent copie de leurs rapports de certification des comptes des organismes publics dotés d'un comptable public à ce dernier." } }, "LEGIARTI000024418175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024418175", "URL": "article/LEGI/ARTI/00/00/24/41/81/LEGIARTI000024418175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024415927", "@num": "63", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032253021", "@num": "54", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 54 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@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": "LEGIARTI000048532690", "@num": "L821-64", "#text": "Code de commerce - art. L821-64 (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" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000024418175", "@fin": "2024-01-01", "@num": "L823-16-1", "@etat": "TRANSFERE", "@debut": "2011-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les commissaires aux comptes sont déliés du secret professionnel à l'égard du comptable public d'un organisme public lorsqu'ils sont chargés de la certification des comptes dudit organisme.
\n
Les commissaires aux comptes adressent copie de leurs rapports de certification des comptes des organismes publics dotés d'un comptable public à ce dernier." } }, "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 ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535640", "#text": "Code de commerce - Sous-section 3 : Des modalités d'exercice des m... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048535630", "#text": "Code de commerce - Sous-section 4 : Du comité spécialisé (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532362", "@num": "L821-40", "#text": "Code de commerce - art. L821-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525276", "@num": "L821-41", "#text": "Code de commerce - art. L821-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525280", "@num": "L821-42", "#text": "Code de commerce - art. L821-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532413", "@num": "L821-43", "#text": "Code de commerce - art. L821-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525298", "@num": "L821-44", "#text": "Code de commerce - art. L821-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532444", "@num": "L821-45", "#text": "Code de commerce - art. L821-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525342", "@num": "L821-46", "#text": "Code de commerce - art. L821-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525346", "@num": "L821-47", "#text": "Code de commerce - art. L821-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525350", "@num": "L821-48", "#text": "Code de commerce - art. L821-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525354", "@num": "L821-49", "#text": "Code de commerce - art. L821-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525358", "@num": "L821-50", "#text": "Code de commerce - art. L821-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525362", "@num": "L821-51", "#text": "Code de commerce - art. L821-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525366", "@num": "L821-52", "#text": "Code de commerce - art. L821-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525441", "@num": "L821-53", "#text": "Code de commerce - art. L821-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525454", "@num": "L821-54", "#text": "Code de commerce - art. L821-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525458", "@num": "L821-55", "#text": "Code de commerce - art. L821-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532571", "@num": "L821-56", "#text": "Code de commerce - art. L821-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525759", "@num": "L821-57", "#text": "Code de commerce - art. L821-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525768", "@num": "L821-58", "#text": "Code de commerce - art. L821-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525776", "@num": "L821-59", "#text": "Code de commerce - art. L821-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525780", "@num": "L821-60", "#text": "Code de commerce - art. L821-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525784", "@num": "L821-61", "#text": "Code de commerce - art. L821-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525788", "@num": "L821-62", "#text": "Code de commerce - art. L821-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525792", "@num": "L821-63", "#text": "Code de commerce - art. L821-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048532690", "@num": "L821-64", "#text": "Code de commerce - art. L821-64 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525873", "@num": "L821-65", "#text": "Code de commerce - art. L821-65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525877", "@num": "L821-66", "#text": "Code de commerce - art. L821-66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525890", "@num": "L821-67", "#text": "Code de commerce - art. L821-67 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525898", "@num": "L821-68", "#text": "Code de commerce - art. L821-68 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525980", "@num": "L821-69", "#text": "Code de commerce - art. L821-69 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613718", "@num": "L823-1", "#text": "Code de commerce - art. L823-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047713461", "@num": "L823-10", "#text": "Code de commerce - art. L823-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256736", "@num": "L823-10-1", "#text": "Code de commerce - art. L823-10-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242846", "@num": "L823-11", "#text": "Code de commerce - art. L823-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258701", "@num": "L823-12", "#text": "Code de commerce - art. L823-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504803", "@num": "L823-12-2", "#text": "Code de commerce - art. L823-12-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242852", "@num": "L823-13", "#text": "Code de commerce - art. L823-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258704", "@num": "L823-14", "#text": "Code de commerce - art. L823-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613711", "@num": "L823-15", "#text": "Code de commerce - art. L823-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613707", "@num": "L823-16", "#text": "Code de commerce - art. L823-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024418175", "@num": "L823-16-1", "#text": "Code de commerce - art. L823-16-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242856", "@num": "L823-17", "#text": "Code de commerce - art. L823-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258738", "@num": "L823-18", "#text": "Code de commerce - art. L823-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586592", "@num": "L823-18-1", "#text": "Code de commerce - art. L823-18-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258754", "@num": "L823-19", "#text": "Code de commerce - art. L823-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242778", "@num": "L823-2", "#text": "Code de commerce - art. L823-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038504685", "@num": "L823-2-1", "#text": "Code de commerce - art. L823-2-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610527", "@num": "L823-2-2", "#text": "Code de commerce - art. L823-2-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610516", "@num": "L823-20", "#text": "Code de commerce - art. L823-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253649", "@num": "L823-21", "#text": "Code de commerce - art. L823-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258668", "@num": "L823-3", "#text": "Code de commerce - art. L823-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613716", "@num": "L823-3-1", "#text": "Code de commerce - art. L823-3-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610522", "@num": "L823-3-2", "#text": "Code de commerce - art. L823-3-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242790", "@num": "L823-4", "#text": "Code de commerce - art. L823-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258672", "@num": "L823-5", "#text": "Code de commerce - art. L823-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258681", "@num": "L823-6", "#text": "Code de commerce - art. L823-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148534", "@num": "L823-7", "#text": "Code de commerce - art. L823-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242809", "@num": "L823-8", "#text": "Code de commerce - art. L823-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025558650", "@num": "L823-8-1", "#text": "Code de commerce - art. L823-8-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258683", "@num": "L823-9", "#text": "Code de commerce - art. L823-9 (VT)", "@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": "LEGIARTI000048520392", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048519441", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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": "LEGIARTI000024418175", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048532690", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048520392", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048532690", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048532690", "liens_entrants": true }

Article L821-64 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)