{ "article": { "LEGIARTI000048539863": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048539863", "URL": "article/LEGI/ARTI/00/00/48/53/98/LEGIARTI000048539863.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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048520334", "@num": "31", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000006242507", "@num": "L821-9", "#text": "Code de commerce - art. L821-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000021384345", "@nor": "JUSC0927298D", "@num": "2009-1493", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-1493 du 3 décembre 2009 relatif au Haut Conseil du commissariat aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021384345", "@c_titre_court": "Décret n°2009-1493 du 3 décembre 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-1493 du 3 décembre 2009 relatif à la Haute autorité de l'audit", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048539969", "@c_titre_court": "Décret n°2009-1493 du 3 décembre 2009" }, { "@fin": "2024-01-01", "#text": "Décret n° 2009-1493 du 3 décembre 2009 relatif au Haut Conseil du commissariat aux comptes", "@debut": "2009-12-06", "@id_txt": "LEGITEXT000021392859", "@c_titre_court": "Décret n°2009-1493 du 3 décembre 2009" } ], "@ministere": "Ministère de la justice et des libertés", "@date_publi": "2009-12-05", "@date_signature": "2009-12-03", "@num_parution_jo": "0282" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021392865", "@fin": "2024-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2009-12-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539863", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021384349", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les contrôleurs mentionnés au premier alinéa de l'article L. 821-9 du code de commerce sont employés par la Haute autorité de l'audit à compter du 1er janvier 2010.

" } }, "LEGIARTI000006242507": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242507", "URL": "article/LEGI/ARTI/00/00/06/24/25/LEGIARTI000006242507.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X821L009AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921441", "@num": "28", "#text": "Décret n°69-810 du 12 août 1969 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@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": "LEGIARTI000006713986", "@num": "100", "#text": "Loi n°2003-706 du 1 août 2003 - art. 100 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000048539863", "@num": "1", "#text": "Décret n°2009-1493 du 3 décembre 2009 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384345", "@nortexte": "JUSC0927298D", "@numtexte": "2009-1493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-03" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045367243", "@num": "604", "#text": "Arrêté du 19 janvier 2022 - art. 604 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367267", "@num": "610", "#text": "Arrêté du 19 janvier 2022 - art. 610 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000049255880", "@num": "604", "#text": "Arrêté du 6 mars 2024 - art. 604 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255892", "@num": "610", "#text": "Arrêté du 6 mars 2024 - art. 610 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613737", "@num": "L821-12-2", "#text": "Code de commerce - art. L821-12-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613735", "@num": "L821-12-3", "#text": "Code de commerce - art. L821-12-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900614", "@num": "L821-5-1", "#text": "Code de commerce - art. L821-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029329727", "@num": "L821-5-2", "#text": "Code de commerce - art. L821-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258754", "@num": "L823-19", "#text": "Code de commerce - art. L823-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751002", "@num": "R821-71", "#text": "Code de commerce - art. R821-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046018976", "@num": "R821-72", "#text": "Code de commerce - art. R821-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878121", "@num": "R821-74", "#text": "Code de commerce - art. R821-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751011", "@num": "R821-75", "#text": "Code de commerce - art. R821-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032943980", "@num": "R821-76", "#text": "Code de commerce - art. R821-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540005", "@num": "R823-21-3", "#text": "Code de commerce - art. R823-21-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242504", "@num": "L821-7", "#text": "Code de commerce. - art. L821-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270827", "@num": "R821-30", "#text": "Code de commerce. - art. R821-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019414627", "@num": "R821-31", "#text": "Code de commerce. - art. R821-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006242507", "@fin": "2008-12-10", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901950", "@fin": "2009-04-01", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148521", "@fin": "2012-03-24", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576818", "@fin": "2013-07-28", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794790", "@fin": "2016-06-17", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258452", "@fin": "2024-01-01", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535373", "@fin": "2999-01-01", "@num": "L821-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrôles prévus par les b et c de l'article L. 821-7 sont effectués par la compagnie nationale ou les compagnies régionales.
\n
Lorsque ces contrôles sont relatifs à des commissaires aux comptes de personnes faisant appel public à l'épargne ou d'organismes de placements collectifs, ils sont effectués par la compagnie nationale avec le concours de l'Autorité des marchés financiers.
" } }, "LEGIARTI000019901950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901950", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901950.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921441", "@num": "28", "#text": "Décret n°69-810 du 12 août 1969 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000019900143", "@num": "6", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000048539863", "@num": "1", "#text": "Décret n°2009-1493 du 3 décembre 2009 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384345", "@nortexte": "JUSC0927298D", "@numtexte": "2009-1493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-03" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. 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Les contrôles prévus au b de l'article L. 821-7 sont effectués, dans les conditions et selon les modalités définies par le Haut Conseil du commissariat aux comptes, par des contrôleurs n'exerçant pas de fonctions de contrôle légal des comptes ou par la Compagnie nationale des commissaires aux comptes ou les compagnies régionales.

Lorsque ces contrôles sont relatifs à des commissaires aux comptes nommés auprès de personnes faisant appel public à l'épargne ou d'organismes de placements collectifs, ils sont effectués avec le concours de l'Autorité des marchés financiers.

Les contrôles prévus au c de l'article L. 821-7 sont effectués par la Compagnie nationale ou les compagnies régionales, à leur initiative ou à la demande du Haut Conseil.

\n
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Lorsque ces contrôles sont relatifs à des commissaires aux comptes nommés auprès de personnes dont les titres financiers sont admis aux négociations sur un marché réglementé ou offerts au public sur un système multilatéral de négociation qui se soumet aux dispositions législatives ou réglementaires visant à protéger les investisseurs contre les opérations d'initiés, les manipulations de cours et la diffusion de fausses informations ou d'organismes de placements collectifs, ils sont effectués avec le concours de l'Autorité des marchés financiers.

Les contrôles prévus au c de l'article L. 821-7 sont effectués par la Compagnie nationale ou les compagnies régionales, à leur initiative ou à la demande du Haut Conseil.

\n
" } }, "LEGIARTI000025576818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025576818", "URL": "article/LEGI/ARTI/00/00/25/57/68/LEGIARTI000025576818.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921441", "@num": "28", "#text": "Décret n°69-810 du 12 août 1969 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000048539863", "@num": "1", "#text": "Décret n°2009-1493 du 3 décembre 2009 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384345", "@nortexte": "JUSC0927298D", "@numtexte": "2009-1493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-03" }, { "@id": "LEGIARTI000025555190", "@num": "88", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 88", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045367243", "@num": "604", "#text": "Arrêté du 19 janvier 2022 - art. 604 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367267", "@num": "610", "#text": "Arrêté du 19 janvier 2022 - art. 610 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000049255880", "@num": "604", "#text": "Arrêté du 6 mars 2024 - art. 604 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255892", "@num": "610", "#text": "Arrêté du 6 mars 2024 - art. 610 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613737", "@num": "L821-12-2", "#text": "Code de commerce - art. L821-12-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613735", "@num": "L821-12-3", "#text": "Code de commerce - art. L821-12-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242464", "@num": "L821-3-1", "#text": "Code de commerce - art. L821-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900614", "@num": "L821-5-1", "#text": "Code de commerce - art. L821-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029329727", "@num": "L821-5-2", "#text": "Code de commerce - art. L821-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242504", "@num": "L821-7", "#text": "Code de commerce - art. L821-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258754", "@num": "L823-19", "#text": "Code de commerce - art. L823-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751002", "@num": "R821-71", "#text": "Code de commerce - art. R821-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046018976", "@num": "R821-72", "#text": "Code de commerce - art. R821-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878121", "@num": "R821-74", "#text": "Code de commerce - art. R821-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751011", "@num": "R821-75", "#text": "Code de commerce - art. R821-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032943980", "@num": "R821-76", "#text": "Code de commerce - art. R821-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540005", "@num": "R823-21-3", "#text": "Code de commerce - art. R823-21-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270827", "@num": "R821-30", "#text": "Code de commerce. - art. R821-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019414627", "@num": "R821-31", "#text": "Code de commerce. - art. R821-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006242507", "@fin": "2008-12-10", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901950", "@fin": "2009-04-01", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148521", "@fin": "2012-03-24", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576818", "@fin": "2013-07-28", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794790", "@fin": "2016-06-17", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258452", "@fin": "2024-01-01", "@num": "L821-9", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535373", "@fin": "2999-01-01", "@num": "L821-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contrôles prévus au c de l'article L. 821-7 sont effectués par la Compagnie nationale ou les compagnies régionales, à leur initiative ou à la demande du Haut Conseil.

\n
" } }, "LEGIARTI000027794790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027794790", "URL": "article/LEGI/ARTI/00/00/27/79/47/LEGIARTI000027794790.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921441", "@num": "28", "#text": "Décret n°69-810 du 12 août 1969 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000048539863", "@num": "1", "#text": "Décret n°2009-1493 du 3 décembre 2009 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384345", "@nortexte": "JUSC0927298D", "@numtexte": "2009-1493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-03" }, { "@id": "LEGIARTI000027762867", "@num": "38", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. 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Lorsque ces contrôles sont relatifs à des commissaires aux comptes nommés auprès de personnes dont les titres financiers sont admis aux négociations sur un marché réglementé ou offerts au public sur un système multilatéral de négociation qui se soumet aux dispositions législatives ou réglementaires visant à protéger les investisseurs contre les opérations d'initiés, les manipulations de cours et la diffusion de fausses informations ou de placements collectifs, ils sont effectués avec le concours de l'Autorité des marchés financiers.

Les contrôles prévus au c de l'article L. 821-7 sont effectués par la Compagnie nationale ou les compagnies régionales, à leur initiative ou à la demande du Haut Conseil.

\n
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Lorsqu'ils concernent des commissaires aux comptes exerçant des missions auprès d'entités d'intérêt public, les contrôles de leur activité professionnelle sont effectués par des contrôleurs du Haut conseil du commissariat aux comptes, dans des conditions conformes aux dispositions de l'article 26 du règlement (UE) n° 537/2014 du 16 avril 2014.

Lorsqu'ils concernent des commissaires aux comptes n'exerçant pas de missions auprès d'entités d'intérêt public, les contrôles de leur activité professionnelle peuvent être effectués par des contrôleurs du Haut conseil. Ils peuvent également être délégués par le Haut conseil à la Compagnie nationale des commissaires aux comptes, en application d'une convention homologuée par arrêté du garde des sceaux, ministre de la justice. La convention détermine le cadre, les orientations et les modalités des contrôles.

Les contrôles prévus au présent article peuvent être effectués avec le concours de l'Autorité des marchés financiers ou de l'Autorité de contrôle prudentiel et de résolution.

\n
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L345-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539717", "@num": "L114-17-1", "#text": "Code de la mutualité - art. L114-17-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539710", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539707", "@num": "L114-41", "#text": "Code de la mutualité - art. L114-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539715", "@num": "L212-3-1", "#text": "Code de la mutualité - art. L212-3-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539713", "@num": "L212-3-2", "#text": "Code de la mutualité - art. L212-3-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539699", "@num": "L212-7-1", "#text": "Code de la mutualité - art. L212-7-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539705", "@num": "L431-4", "#text": "Code de la mutualité - art. L431-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539760", "@num": "L342-8", "#text": "Code de la construction et de l'habitation. - art. L342-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563091", "@num": "L2141-7-1", "#text": "Code de la commande publique - art. L2141-7-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563180", "@num": "L3123-7-1", "#text": "Code de la commande publique - art. L3123-7-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048520311", "@fin": "2999-01-01", "#text": "Titre III : DISPOSITIONS DE COORDINATION, TRANSITOIRES ET FINALES", "@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": "LEGIARTI000048520334", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048519412", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I.-A modifié les dispositions suivantes :

-Code de commerce\n
\nArt. L224-3, Art. L225-8, Art. L225-101, Art. L225-147, Art. L225-245-1, Art. L228-39, Art. L229-10, Art. L236-10 \n
\n

A modifié les dispositions suivantes :

-Code de commerce\n
\nArt. L22-10-44, Art. L22-10-67, Art. L22-10-70, Art. L233-28, Art. L244-1, Art. L251-12, Art. L321-19, Art. L612-1, Art. L612-4, Art. L712-6 \n
\n

\n
\n
\n

II.-A modifié les dispositions suivantes :

-Code monétaire et financier\n
\nArt. L213-11, Art. L214-7-2, Art. L214-24-31, Art. L214-133, Art. L551-5, Art. L214-8-6, Art. L214-24-40, Art. L214-18, Art. L214-24-53, Art. L214-110, Art. L214-162-5, Art. L214-185, Art. L511-6, Art. L511-97, Art. L512-1-1, Art. L512-82, Art. L513-24, Art. L518-15, Art. L571-5, Art. L612-44, Art. L612-45, Art. L621-22 \n
\n

\n
\n

\n
\nIII.-A modifié les dispositions suivantes :

\n
\n
\n
\n

-Code de la sécurité sociale.\n
\nArt. L135-12, Art. L922-9, Art. L931-14, Art. L931-14-2, Art. L931-14-1, Art. L931-34-1, Art. L931-37 \n
\n

\n
\n
\n

IV.-A modifié les dispositions suivantes :

-Code de la mutualité\n
\nArt. L114-17-1, Art. L212-3-1, Art. L212-3-2, Art. L114-38, Art. L114-41, Art. L431-4, Art. L212-7-1 \n
\n

\n
\n

\n
\nV.-A modifié les dispositions suivantes :

\n
\n
\n
\n

-Code des assurances\n
\nArt. L322-3, Art. L322-3-1, Art. L322-26-2-3, Art. L329-3, Art. L345-3 \n
\n

\n
\n
\n

\n
\nVI.-A modifié les dispositions suivantes :

-Code rural et de la pêche maritime\n
\nArt. L527-1-1 \n
\n

\n
\n

\n
\nVII.-A modifié les dispositions suivantes :

\n
\n
\n
\n

-Code du travail\n
\nArt. L2135-2, Art. L2315-73, Art. L2135-6 \n
\n

\n
\n
\n

VIII.-A modifié les dispositions suivantes :

-Code de la commande publique\n
\nArt. L2141-7-1, Art. L3123-7-1 \n
\n

\n
\n
\n

\n
\nIX.-A modifié les dispositions suivantes :

-Code de la construction et de l'habitation.\n
\nArt. L342-8 \n
\n

\n
\n
\n

X.-A modifié les dispositions suivantes :

-Code pénal\n
\nArt. 131-39-2 \n
\n

\n
\n
\n

XI.-A modifié les dispositions suivantes :

-Loi n° 96-597 du 2 juillet 1996\n
\nArt. 71-2 \n
\n

\n
\n
\n

XII.-A modifié les dispositions suivantes :

-Loi n° 91-647 du 10 juillet 1991\n
\nArt. 30 \n
\n

\n
\nXIII.-A modifié les dispositions suivantes :

\n
\n
\n

-LOI n° 87-571 du 23 juillet 1987\n
\nArt. 5, Art. 19-9 \n
\n

\n
\n
\n

XIV.-A modifié les dispositions suivantes :

-LOI n° 2008-776 du 4 août 2008\n
\nArt. 140 \n
\n

\n
\n
\n

XV.-A modifié les dispositions suivantes :

-Loi n° 47-1775 du 10 septembre 1947\n
\nArt. 26-3, Art. 26-7, Art. 26-39 \n
\n

\n
\n
\n

XVI.-A modifié les dispositions suivantes :

-Ordonnance n° 45-2138 du 19 septembre 1945\n
\nArt. 83 septies \n
\n

\n
\n
\n

XVII.-A modifié les dispositions suivantes :

-Ordonnance n° 92-1147 du 12 octobre 1992\n
\nArt. 17 \n
\n

\n
\n
\n

XVIII.-A modifié les dispositions suivantes :

-LOI n° 2017-55 du 20 janvier 2017\n
\nArt. null \n
\n

XIX.-A modifié les dispositions suivantes :

\n
\n
\n

-LOI n° 2010-838 du 23 juillet 2010\n
\nArt. Annexe \n
\n

\n
\n
\n

\n
\n
\nXX.-

\n
\n
\n

\n
\nA modifié les dispositions suivantes :

-Code de commerce\n
\nSct. Sous-section 1 : De la Haute autorité de l'audit, Sct. Section 1 : De la Haute autorité de l'audit\n
\n

\n
\n
\n

-Décret n° 2005-599 du 27 mai 2005\n
\nSct. Chapitre Ier : De la Haute autorité de l'audit.\n
\n

-ORDONNANCE n° 2014-863 du 31 juillet 2014\n
\nSct. Chapitre VIII : Dispositions relatives aux contrôles conjoints de la Haute autorité de l'audit et de ses homologues étrangers\n
\n

\n
\n
\n

-Arrêté du 15 novembre 2004 \n
\nArt. 1, Art. 2\n
\n

-Arrêté du 14 janvier 2009\n
\nArt. 3\n
\n

-Arrêté du 27 février 2009\n
\nArt. 1, Art. 2, Art. 6\n
\n

-Code de commerce\n
\nArt. R822-16, Art. R823-14, Art. R823-18, Art. A822-8, Art. A822-28-9, Art. R823-21-3, Art. R123-318\n
\n

-Code monétaire et financier\n
\nArt. D561-53, Art. R561-57\n
\n

-Décret n° 85-666 du 3 juillet 1985\n
\nArt. 2\n
\n

-Décret n° 2003-1121 du 25 novembre 2003\n
\nArt. 24\n
\n

-Décret n° 2008-876 du 29 août 2008\n
\nArt. 9\n
\n

-Loi n° 2003-706 du 1 août 2003\n
\nArt. 114\n
\n

-Loi n° 2004-1343 du 9 décembre 2004\n
\nArt. 28\n
\n

-Arrêté du 29 juillet 2016\n

-Décret n° 2009-159 du 11 février 2009\n

-Décret n° 2009-172 du 13 février 2009\n

-Décret n° 2018-196 du 21 mars 2018\n

-Code monétaire et financier\n
Art. L612-45
\n

-Décret n° 2008-876 du 29 août 2008

-Décret n° 2010-1270 du 25 octobre 2010\n

-Décret n° 2008-876 du 29 août 2008\n

-Code de la construction et de l'habitation.\n
Art. L342-8
\n

-LOI n° 2014-1 du 2 janvier 2014\n
\nArt. 3\n
\n

-Loi n° 2003-706 du 1 août 2003\n
\nArt. 115\n
\n

-Code de commerce\n
\nArt. A822-34, Art. R821-14-7, Art. R823-10, Art. R822-114\n
\n

-Arrêté du 18 décembre 2019\n
\nArt. 4\n
\n

-Code de commerce\n
\nArt. Annexe 8-1, Art. R821-6, Art. R822-8, Art. R822-26, Art. Annexe 8-7, Art. A822-28-8, Art. A822-28-10, Art. A823-37, Art. R821-75\n
\n

-Code monétaire et financier\n
\nArt. L631-1\n
\n

-Décret n° 2009-1493 du 3 décembre 2009 \n
\nArt. 1\n
\n

-LOI n° 2013-907 du 11 octobre 2013\n
\nArt. 11\n
\n

\n
" } }, "LEGIARTI000048535373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535373", "URL": "article/LEGI/ARTI/00/00/48/53/53/LEGIARTI000048535373.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": "LEGIARTI000006921441", "@num": "28", "#text": "Décret n°69-810 du 12 août 1969 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000019900149", "@num": "20", "#text": "Ordonnance n° 2008-1278 du 8 décembre 2008 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000048539863", "@num": "1", "#text": "Décret n°2009-1493 du 3 décembre 2009 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384345", "@nortexte": "JUSC0927298D", "@numtexte": "2009-1493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-03" }, { "@id": "LEGIARTI000041860923", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000041860921", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585072", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042585070", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045367243", "@num": "604", "#text": "Arrêté du 19 janvier 2022 - art. 604 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000045367267", "@num": "610", "#text": "Arrêté du 19 janvier 2022 - art. 610 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000048520388", "@num": "15", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000049255880", "@num": "604", "#text": "Arrêté du 6 mars 2024 - art. 604 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049255892", "@num": "610", "#text": "Arrêté du 6 mars 2024 - art. 610 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613737", "@num": "L821-12-2", "#text": "Code de commerce - art. L821-12-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613735", "@num": "L821-12-3", "#text": "Code de commerce - art. L821-12-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900614", "@num": "L821-5-1", "#text": "Code de commerce - art. 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Est puni d'un emprisonnement de cinq ans et d'une amende de 75 000 euros le fait, pour toute personne exerçant la profession de commissaire aux comptes, de donner ou de confirmer des informations mensongères sur la situation de la personne morale ou de ne pas révéler au procureur de la République les faits délictueux dont elle a eu connaissance.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000027794790", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242507", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048520334", "cible": false, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032258452", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025576818", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020148521", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048535373", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019901950", "cible": true, "cidtexte": "JORFTEXT000021384345", "id": "LEGIARTI000048539863", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048539863", "liens_entrants": true }

Article 1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Décret n° 2009-1493 du 3 décembre 2009 relatif au Haut Conseil du commissariat aux comptes)