{ "article": { "LEGIARTI000048872878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D821-30", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048872878", "URL": "article/LEGI/ARTI/00/00/48/87/28/LEGIARTI000048872878.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": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000032955760", "@num": "R821-53", "#text": "Code de commerce - art. R821-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942192", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des conseils régionaux", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@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": "LEGIARTI000048872878", "@fin": "2999-01-01", "@num": "D821-30", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional ne peut comprendre plus de la moitié de membres appartenant à une même société.
\n
" } }, "LEGIARTI000006270850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-53", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270850", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X821R053AXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de commerce - art. R821-68 (V)", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048872878", "@num": "D821-30", "#text": "Code de commerce - art. D821-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877833", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955667", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179031", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du Conseil national.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161619", "@fin": "2016-07-29", "#text": "Section 3 : De l'organisation professionnelle", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006270850", "@fin": "2016-07-29", "@num": "R821-53", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955760", "@fin": "2024-02-01", "@num": "R821-53", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877808", "@fin": "2999-01-01", "@num": "R821-53", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bureau prépare les délibérations du Conseil national dont le président fixe l'ordre du jour.
\n
Il soumet au garde des sceaux, ministre de la justice, les projets de normes d'exercice professionnel, adoptés préalablement sur sa proposition par le Conseil national.
\n
Il centralise les indications des fichiers des compagnies régionales prévus au 2° de l'article R. 821-68 dans un fichier national indiquant, pour chaque membre de la Compagnie nationale, les personnes dont il est commissaire aux comptes.
\n
Il publie l'annuaire prévu à l'article R. 822-19, y compris par voie électronique.
\n
Il transmet au Haut Conseil les informations relatives à l'inscription et aux mandats exercés, mentionnées au 2° de l'article R. 821-68.
" } }, "LEGIARTI000032955760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032955760", "URL": "article/LEGI/ARTI/00/00/32/95/57/LEGIARTI000032955760.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940250", "@num": "19", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048872878", "@num": "D821-30", "#text": "Code de commerce - art. D821-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877833", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955667", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942192", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des conseils régionaux", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179028", "@fin": "2016-07-29", "#text": "Sous-section 2 : Du fonctionnement.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955391", "@fin": "2999-01-01", "#text": "Sous-section 2 : De l'organisation professionnelle", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006270850", "@fin": "2016-07-29", "@num": "R821-53", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955760", "@fin": "2024-02-01", "@num": "R821-53", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877808", "@fin": "2999-01-01", "@num": "R821-53", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional ne peut comprendre plus de la moitié de membres appartenant à une même société.
\n
" } }, "LEGIARTI000048870045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870045", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006290516", "@num": "16", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "JORFTEXT000000886567", "#text": "Loi n°78-9 du 4 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886567", "@numtexte": "78-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-04" }, { "@id": "LEGIARTI000006569247", "@num": "22", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569269", "@num": "24", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569283", "@num": "26", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569502", "@num": "52", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "JORFARTI000025596491", "@num": "50", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 50", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFARTI000025596508", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFTEXT000047106119", "#text": "Ordonnance n°2023-77 du 8 février 2023", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106270", "@num": "110", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 110", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106200", "@num": "12", "#text": "Ordonnance n°2023-77 du 8 février 2023 - 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R821-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876535", "@num": "R821-94", "#text": "Code de commerce - art. R821-94 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876537", "@num": "R821-95", "#text": "Code de commerce - art. R821-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876539", "@num": "R821-96", "#text": "Code de commerce - art. R821-96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876542", "@num": "R821-97", "#text": "Code de commerce - art. R821-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876544", "@num": "R821-98", "#text": "Code de commerce - art. R821-98 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876546", "@num": "R821-99", "#text": "Code de commerce - art. R821-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006411522", "@num": "905", "#text": "Code de procédure civile - art. 905", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006442487", "@num": "1690", "#text": "Code civil - art. 1690", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444154", "@num": "1843-4", "#text": "Code civil - art. 1843-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444461", "@num": "1871", "#text": "Code civil - art. 1871", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070933", "#text": "Code de justice administrative", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@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": "LEGIARTI000006576939", "@num": "555", "#text": "Code de procédure pénale - art. 555", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654249", "@num": "L451-1-2", "#text": "Code monétaire et financier - art. L451-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654290", "@num": "L500-1", "#text": "Code monétaire et financier - art. L500-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714148", "@num": "R513-2", "#text": "Code monétaire et financier - art. R513-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901600", "@num": "L2135-1", "#text": "Code du travail - art. L2135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743758", "@num": "L641-1", "#text": "Code de la sécurité sociale. - art. L641-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796446", "@num": "L114", "#text": "Code de l'action sociale et des familles - art. L114", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796672", "@num": "L146-9", "#text": "Code de l'action sociale et des familles - art. L146-9", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "livre IX du code de la sécurité sociale", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre II du livre III de la deuxième partie du code du travail", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre IX du livre III du code civil", "@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": "LEGIARTI000048870045", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735601", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre Ier : Des commissaires aux comptes, Sct. Section 1 : Dispositions générales applicables aux commissaires aux comptes, Sct. Sous-section 1 : Dispositions générales\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. R821-1, Art. R821-2, Art. R821-3, Art. R821-4, Art. R821-5, Art. R821-6, Art. R821-7, Art. R821-8, Art. R821-9, Art. R821-10, Art. R821-11, Art. R821-12, Art. R821-13, Art. R821-14, Art. R821-14-1, Art. R821-14-2, Art. R821-14-3, Art. R821-14-4, Art. R821-14-5, Art. R821-14-6, Art. R821-14-7, Art. R821-14-8, Art. R821-14-9, Art. R821-14-10, Art. R821-14-11, Art. R821-14-12, Art. R821-14-13, Art. R821-14-14, Art. R821-14-15, Art. R821-14-16, Art. R821-14-17, Art. R821-14-18, Art. R821-14-19, Art. R821-16, Art. R821-17, Art. R821-18, Art. R821-19, Art. R821-19-1, Art. R821-20, Art. R821-21, Art. R821-21-1, Art. R821-22\n
\n

\n
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A créé les dispositions suivantes :

- Code de commerce
\n Art. R821-77, Art. R821-85, Art. R821-81, Art. R821-78, Art. R821-86, Art. D821-82, Art. R821-79, Art. R821-83, Art. R821-80, Art. R821-84\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. R821-99, Art. R821-170, Art. R821-120, Art. R821-158, Art. R821-166, Art. R821-154, Art. R821-145, Art. R821-114, Art. R821-87, Art. R821-159, Art. R821-146, Art. R821-127, Art. R821-102, Art. R821-162, Art. R821-100, Art. R821-121, Art. R821-167, Art. R821-155, Art. R821-115, Art. R821-88, Art. R821-160, Art. R821-147, Art. R821-128, Art. R821-103, Art. R821-163, Art. R821-101, Art. R821-122, Art. R821-168, Art. R821-156, Art. R821-116, Art. R821-89, Art. R821-161, Art. R821-148, Art. R821-129, Art. R821-104, Art. R821-164, Art. R821-165, Art. R821-123, Art. R821-169, Art. R821-157, Art. R821-117, Art. R821-90, Art. R821-149, Art. R821-130, Art. R821-105, Art. R821-106, Art. R821-124, Art. R821-118, Art. R821-91, Art. R821-150, Art. R821-131, Art. R821-107, Art. R821-125, Art. R821-119, Art. R821-92, Art. R821-151, Art. R821-132, Art. R821-108, Art. R821-126, Art. R821-93, Art. R821-152, Art. R821-133, Art. R821-109, Art. R821-94, Art. R821-153, Art. R821-134, Art. R821-110, Art. R821-95, Art. R821-135, Art. R821-111, Art. R821-96, Art. R821-136, Art. R821-112, Art. R821-97, Art. R821-137, Art. R821-113, Art. R821-98, Art. R821-138, Art. R821-139, Art. R821-140, Art. R821-141, Art. R821-142, Art. R821-143, Art. R821-144\n
\n

\n
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A créé les dispositions suivantes :

- Code de commerce
\n Art. D821-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-23, Art. D821-2, Art. R821-24, Art. D821-3, Art. R821-25, Art. D821-4, Art. R821-26, Art. D821-5, Art. R821-28, Art. D821-6, Art. R821-29, Art. D821-7, Art. R821-30, Art. D821-8, Art. R821-31, Art. D821-9, Art. R821-32, Art. D821-10, Art. R821-33, Art. D821-11, Art. R821-35, Art. D821-12, Art. R821-36, Art. D821-13, Art. R821-37, Art. D821-14, Art. R821-38, Art. D821-15, Art. R821-39, Art. D821-16, Art. R821-40, Art. D821-17, Art. R821-41, Art. D821-18, Art. R821-42, Art. D821-19, Art. R821-43, Art. D821-20, Art. R821-44, Art. D821-21, Art. R821-45, Art. D821-22, Art. R821-46, Art. D821-23, Art. R821-47, Art. D821-24, Art. R821-48, Art. D821-25, Art. R821-49, Art. D821-26, Art. R821-50, Art. D821-27, Art. R821-51, Art. D821-28, Art. R821-52, Art. D821-29, Art. R821-53, Art. D821-30, Art. R821-54, Art. D821-31, Art. R821-55, Art. D821-32, Art. R821-56, Art. D821-33, Art. R821-58, Art. D821-34, Art. R821-59, Art. D821-35, Art. R821-60, Art. D821-36, Art. R821-61, Art. D821-37, Art. R821-62, Art. D821-38, Art. R821-63, Art. D821-39, Art. R821-64, Art. D821-40, Art. R821-65, Art. D821-41, Art. R821-66, Art. D821-42, Art. R821-67, Art. D821-43
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. D821-77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-68, Art. R821-69, Art. R821-70, Art. R821-71, Art. R821-72, Art. R821-73, Art. R821-74, Art. R821-75, Art. R821-76\n
\n

\n
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A modifié les dispositions suivantes :

- Code de commerce
\n Art. D821-2, Art. D821-3, Art. D821-4, Art. D821-5, Art. D821-9, Art. D821-15, Art. D821-17, Art. D821-23, Art. D821-25, Art. D821-28, Art. D821-29, Art. D821-31, Art. D821-38, Art. D821-39, Art. D821-40, Art. D821-41\n
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A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : Du statut des commissaires aux comptes, Art. R821-44, Art. R821-45, Art. R821-46, Art. R821-47, Art. R821-48, Art. R821-49, Art. R821-50, Art. R821-51, Art. R821-52, Art. R821-53, Art. R821-54, Art. R821-55, Art. R821-56, Art. R821-57, Art. R821-58, Art. R821-59, Art. R821-60, Art. R821-61, Art. R821-62, Art. R821-63, Art. R821-64, Art. R821-65, Art. R821-66, Art. R821-67\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : De l'exercice des missions et des prestations par les commissaires aux comptes, Sct. Sous-section 1 : De la nomination, de la récusation et de la révocation des commissaires aux comptes, Art. D821-171, Art. D821-172, Art. D821-173, Art. D821-174, Art. D821-175, Art. R821-176, Art. R821-177, Art. D821-178, Art. D821-179, Sct. Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité, Art. R821-180, Art. D821-181, Art. D821-182, Art. R821-183, Sct. Sous-section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes, Art. D821-184, Art. D821-185, Art. D821-186, Art. D821-187, Art. D821-188, Art. D821-189, Art. D821-190, Art. D821-191, Art. R821-192, Art. R821-193, Art. R821-194, Art. R821-195, Art. R821-196, Art. D821-197, Art. D821-198, Art. R821-199, Art. D821-200, Sct. Section 4 : Des sanctions, Sct. Sous-section 1 : De la nature des manquements et des sanctions, Sct. Sous-section 2 : De la procédure, Art. R821-201, Art. R821-202, Art. R821-203, Art. R821-204, Art. R821-205, Art. R821-206, Art. R821-207, Art. R821-208, Art. R821-209, Art. R821-210, Art. R821-211, Art. R821-212, Art. R821-213, Art. R821-214, Art. R821-215, Art. R821-216, Art. R821-217, Art. R821-218, Art. R821-219, Art. R821-220, Art. R821-221, Art. R821-222, Sct. Sous-section 3 : Des décisions et des vois de recours, Art. R821-223, Art. R821-224, Art. R821-225, Art. R821-226, Art. R821-227, Art. R821-228, Art. R821-229, Art. R821-230\n
\n

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\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Paragraphe 1 : Des conditions d'inscription sur les listes des commissaires aux comptes , Sct. Paragraphe 1 : Dispositions communes aux diverses sociétés , Sct. Sous-section 1 : De l'inscription , Sct. Sous-Paragraphe 1 : Des listes prévues aux I et II de l'article L. 821-13, Sct. Sous-Paragraphe 1 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au I de l'article L. 821-13, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes , Sct. Sous-Paragraphe 1 : De la constitution, de l'inscription et de l'immatriculation, Sct. Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes , Sct. Sous-Paragraphe 2 : Des listes prévues aux III et IV de l'article L. 821-13, Sct. Sous-Paragraphe 2 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au II de l'article L. 821-13, Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Sous-Paragraphe 2 : De la cession de parts sociales et du retrait ou de l'entrée d'un nouveau dirigeant, Sct. Sous-section 3 : De l'organisation de l'exercice professionnel , Sct. Sous-section 4 : De la responsabilité civile , Sct. Sous-Paragraphe 3 : De l'exercice de la profession par la société, Sct. Sous-section 5 : Des sociétés de commissaires aux comptes, Sct. Sous-Paragraphe 4 : De la dissolution et de la liquidation, Sct. Paragraphe 2 : Dispositions applicables aux sociétés civiles professionnelles, Sct. Sous-Paragraphe 1 : De la constitution , Sct. Sous-Paragraphe 2 : De l'organisation et du fonctionnement, Sct. Sous-Paragraphe 3 : De la dissolution et de la liquidation , Sct. Paragraphe 3 : Dispositions applicables aux sociétés autres que les sociétés civiles professionnelles, Sct. Paragraphe 4 : Dispositions applicables aux sociétés en participation, Sct. Paragraphe 5 : Des sociétés de participations financières de professions libérales de commissaires aux comptes, Sct. Sous-Paragraphe 1 : De la constitution de la société , Sct. Sous-Paragraphe 2 : Du fonctionnement et du contrôle de la société, Sct. Sous-Paragraphe 3 : De la dissolution et de la liquidation de la société, Sct. Sous-Paragraphe 4 : Dispositions finales\n
\n

\n
" } }, "LEGIARTI000048877808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048877808", "URL": "article/LEGI/ARTI/00/00/48/87/78/LEGIARTI000048877808.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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Sont admises à se présenter à l'épreuve mentionnée au 3° de l'article L. 821-18 les personnes ayant obtenu l'attestation spécifique de stage mentionnée à l'article R. 821-52.

L'épreuve mentionnée au 3° du I de l'article L. 821-18 a lieu au moins une fois par an. Sa date et ses modalités sont fixées par arrêté du garde des sceaux, ministre de la justice.

Le programme de l'épreuve couvre les matières mentionnées au paragraphe 3 de l'article 8 de la directive 2006/43 CE du 17 mai 2006 du Parlement européen et du Conseil. Il est fixé par arrêté conjoint du garde des sceaux, ministre de la justice, et du ministre chargé de l'enseignement supérieur.

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Article D821-30 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)