{ "article": { "LEGIARTI000048871362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R820-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048871362", "URL": "article/LEGI/ARTI/00/00/48/87/13/LEGIARTI000048871362.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° du I de l’article 22 du décret n° 2023-1394 du 30 décembre 2023 dans sa rédaction issue de l'article 1 du décret n° 2024-60 du 31 janvier 2024, ces dispositions entrent en vigueur le 1er février 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048870043", "@num": "9", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048871098", "@fin": "2999-01-01", "#text": "Section 2 : Des membres et des services de la Haute autorité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032940791", "@fin": "2024-02-01", "#text": "Chapitre préliminaire : Dispositions générales", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877421", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : De la Haute autorité de l'audit", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@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": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000048871362", "@fin": "2999-01-01", "@num": "R820-8", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les fonctions de membre de la Haute autorité sont incompatibles avec toute fonction au sein de la Compagnie nationale des commissaires aux comptes ou d'une compagnie régionale.

" } }, "LEGIARTI000048870043": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870043", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870043.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000026597328", "@num": "197", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 197", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597192", "@num": "46", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597193", "@num": "47", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFTEXT000029716821", "#text": "ORDONNANCE n° 2014-1329 du 6 novembre 2014", "@sens": "source", "@cidtexte": "JORFTEXT000029716821", "@nortexte": "PRMX1422861R", "@numtexte": "2014-1329", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "JORFTEXT000038830860", "#text": "Décret n°2019-798 du 26 juillet 2019", "@sens": "source", "@cidtexte": "JORFTEXT000038830860", "@nortexte": "CPAE1819057D", "@numtexte": "2019-798", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGISCTA000048877421", "#text": "Code de commerce - Chapitre préliminaire : De la Haute autorité de... 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R820-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871639", "@num": "R820-32", "#text": "Code de commerce - art. R820-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871726", "@num": "R820-33", "#text": "Code de commerce - art. R820-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871728", "@num": "R820-34", "#text": "Code de commerce - art. R820-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871730", "@num": "R820-35", "#text": "Code de commerce - art. 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R820-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871856", "@num": "R820-50", "#text": "Code de commerce - art. R820-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871864", "@num": "R820-51", "#text": "Code de commerce - art. R820-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871888", "@num": "R820-52", "#text": "Code de commerce - art. R820-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871276", "@num": "R820-6", "#text": "Code de commerce - art. R820-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871278", "@num": "R820-7", "#text": "Code de commerce - art. R820-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871362", "@num": "R820-8", "#text": "Code de commerce - art. R820-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871366", "@num": "R820-9", "#text": "Code de commerce - art. R820-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445609", "@num": "2044", "#text": "Code civil - art. 2044", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071103", "#text": "Code de déontologie de la profession de commissaire aux comptes", "@sens": "source", "@cidtexte": "LEGITEXT000006071103", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "livre IX du code de la sécurité sociale", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre Ier du livre III de la troisième partie du code du travail", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048869988", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions modifiant le livre VIII du code de commerce", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048869990", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2024-01-01" } ] }, "@cid": "JORFTEXT000048735301", "@nor": "JUSC2327667D", "@num": "2023-1394", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'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": "JORFTEXT000048735301", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'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": "2024-01-01", "@id_txt": "LEGITEXT000048869976", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048870043", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735588", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 1 : De l'organisation et du fonctionnement de la Haute autorité de l'audit, Sct. Section 2 : Des membres et des services de la Haute autorité, Sct. Section 3 : Du régime budgétaire et comptable de la Haute autorité, Sct. Section 4 : Des relations de la Haute autorité avec ses homologues étrangers, Sct. Section 5 : Du contrôle des professionnels placés sous la supervision de la Haute autorité, Sct. Section 6 : De la normalisation\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. D820-1, Art. R820-1-1\n
\n

Article R820-8 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)