{ "article": { "LEGIARTI000048873101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D821-40", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048873101", "URL": "article/LEGI/ARTI/00/00/48/87/31/LEGIARTI000048873101.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.

Le conseil régional transmet au Conseil national les informations mentionnées au VI de l'article D. 821-186.

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Le conseil régional ne délibère valablement que si la moitié au moins de ses membres sont présents.
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En cas d'absence ou d'empêchement d'un ou plusieurs membres et dans la mesure nécessaire pour atteindre le quorum, le conseil régional peut appeler à siéger les membres de la compagnie les plus anciens dans l'ordre d'inscription sur la liste et, à égalité de date d'inscription, les plus âgés.
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Les décisions sont prises à la majorité des membres présents. En cas de partage, la voix du président est prépondérante.
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R823-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@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": "LEGIARTI000006270861", "@fin": "2016-07-29", "@num": "R821-64", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955835", "@fin": "2024-02-01", "@num": "R821-64", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048877753", "@fin": "2999-01-01", "@num": "R821-64", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le conseil régional transmet au Conseil national les informations mentionnées au V de l'article R. 823-10.

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\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 - 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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 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106202", "@num": "14", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106203", "@num": "15", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106206", "@num": "18", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106207", "@num": "19", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106211", "@num": "23", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106212", "@num": "24", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106213", "@num": "25", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106215", "@num": "27", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "LEGISCTA000048877562", "#text": "Code de commerce - Chapitre Ier : Des commissaires aux comptes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873829", "#text": "Code de commerce - Paragraphe 1 : Des conditions d'inscription sur... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873988", "#text": "Code de commerce - Paragraphe 1 : Dispositions communes aux divers... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873831", "#text": "Code de commerce - Paragraphe 2 : De l'établissement et de la ten... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874003", "#text": "Code de commerce - Paragraphe 2 : Dispositions applicables aux soc... 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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
\n
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
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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
" } }, "LEGIARTI000048876355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D821-186", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048876355", "URL": "article/LEGI/ARTI/00/00/48/87/63/LEGIARTI000048876355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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D821-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873101", "@num": "D821-40", "#text": "Code de commerce - art. D821-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873057", "@num": "D821-5", "#text": "Code de commerce - art. D821-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875048", "@num": "D821-82", "#text": "Code de commerce - art. D821-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242472", "@num": "L821-4", "#text": "Code de commerce - art. L821-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876642", "@num": "R821-133", "#text": "Code de commerce - art. R821-133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874376", "@num": "R821-180", "#text": "Code de commerce - art. R821-180 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874382", "@num": "R821-183", "#text": "Code de commerce - art. R821-183 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048876349", "@fin": "2999-01-01", "#text": "Sous-section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048876309", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions et des prestations par les 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": "LEGIARTI000048876355", "@fin": "2999-01-01", "@num": "D821-186", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le commissaire aux comptes tient à jour la liste des personnes et des entités auprès desquelles il accomplit des missions ou des prestations. Les sociétés de commissaires aux comptes tiennent cette liste par commissaire aux comptes réalisant des missions ou des prestations en leur nom.
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II.-Le commissaire aux comptes constitue, pour chaque personne ou entité dans laquelle il exerce des missions ou des prestations, un dossier contenant :
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1° Le nom, l'adresse, le siège social de la personne ou de l'entité concernée ;
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2° Le cas échéant, les noms des commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de la société de commissaires aux comptes qui signent le rapport mentionné à l'article R. 821-180 ou tout autre document de restitution des travaux réalisés ;
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3° Le cas échéant, les noms des commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de la société de commissaires aux comptes qui signent le rapport de certification des informations en matière de durabilité mentionné à l'article D. 821-182 ;
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4° Pour chaque exercice, le montant des honoraires facturés au titre de la mission de certification des comptes et, le cas échéant, au titre de la mission de certification des informations en matière de durabilité ainsi que ceux facturés au titre d'autres missions ou prestations.
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III.-Le commissaire aux comptes constitue, pour chaque mission de certification des comptes, un dossier de travail qui comprend :
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1° Les éléments consignés en application du II de l'article L. 821-4 du code de commerce ;
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2° L'ensemble des documents reçus de la personne ou l'entité contrôlée, ainsi que ceux qui sont établis par lui et notamment le plan de mission, le programme de travail, la date, la durée, le lieu, l'objet de son intervention, ainsi que toutes autres indications permettant d'étayer les rapports prévus aux articles R. 821-180, R. 821-183 et D. 821-198.
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Ce dossier est clôturé au plus tard soixante jours après la signature du rapport prévu à l'article R. 821-180.
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IV.-Le commissaire aux comptes constitue, pour chaque mission de certification des informations en matière de durabilité, un dossier de travail qui comprend :
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1° Les éléments consignés en application du II de l'article L. 821-4 du présent code ;
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2° L'ensemble des documents reçus de la personne ou l'entité pour laquelle la mission de certification des informations en matière de durabilité est effectuée ainsi que ceux qui sont établis par lui et notamment le plan de mission, le programme de travail, la date, la durée, le lieu, l'objet de son intervention, ainsi que toutes autres indications permettant d'étayer son avis sur les informations en matière de durabilité.
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Ce dossier est clôturé au plus tard soixante jours après la signature du rapport prévu à l'article R. 821-182.
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Lorsque le commissaire aux comptes procède également à la mission de certification des comptes, le dossier de travail mentionné au présent IV peut être inclus dans le dossier de travail mentionné au III du présent article.
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V.-Le commissaire aux comptes établit une comptabilité spéciale de l'ensemble des rémunérations. Cette comptabilité fait ressortir, pour chaque personne ou entité auprès de laquelle il exerce des missions ou des prestations :
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1° Le montant total des sommes facturées à la personne ou à l'entité pour laquelle il exerce une mission de certification des comptes ou une mission de certification des informations en matière de durabilité ;
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2° Pour les entités d'intérêt public, le montant total des honoraires facturés au titre de la mission de certification des informations en matière de durabilité ;
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3° Pour les entités d'intérêt public, le montant total des honoraires facturés au titre de la mission de certification des comptes ;
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4° Pour les entités d'intérêt public, les honoraires facturés au titre d'une mission autre que celles mentionnées au 1° ou d'une prestation ;
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5° Le remboursement des frais de déplacement et de séjour et la rémunération pour les activités professionnelles à l'étranger.
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L'information donnée en application du 4° distingue les honoraires facturés à l'entité d'intérêt public et ceux facturés à l'entité qui la contrôle et à celles qu'elle contrôle au sens des I et II de l'article L. 233-3, ainsi que le pays tiers ou l'Etat membre d'origine des honoraires.
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VI.-Le commissaire aux comptes établit chaque année une déclaration d'activité comportant les informations mentionnées aux 1° à 5° du V ainsi que les informations suivantes :
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1° Les personnes et entités auprès desquelles il exerce des missions de certification des comptes ou de certification des informations en matière de durabilité, en précisant si la personne ou l'entité est une entité d'intérêt public ;
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2° Pour chacune de ces personnes et entités, le total du bilan, des produits d'exploitation et des produits financiers ainsi que le nombre d'heures de travail correspondant à l'exercice de la mission ;
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3° La liste de ses salariés, leurs mandats, les missions auxquelles ils participent, ainsi que le nombre d'heures qu'ils ont effectuées et, s'agissant des personnes morales, la liste de leurs associés ;
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4° Pour les autres missions ou prestations, la liste des personnes ou entités, la nature des missions ou prestations effectuées et le montant total des honoraires facturés.
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Le commissaire aux comptes adresse cette déclaration d'activité, par voie électronique, à la compagnie régionale, laquelle en transmet un exemplaire à la Compagnie nationale. La Compagnie nationale transmet une copie de ces informations à la Haute autorité de l'audit.

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Les commissaires aux comptes ou sociétés de commissaires aux comptes informent sans délai la Haute autorité, par lettre recommandée avec demande d'avis de réception ou par voie électronique, au moyen d'un service informatique accessible par internet, sécurisé et gratuit, permettant au demandeur d'accompagner la demande de pièces justificatives sous forme numérisée, de tout changement intervenu dans leur situation au regard des informations nécessaires à la tenue de la liste. Ils produisent les pièces justificatives relatives à ces changements.

La Haute autorité procède aux modifications justifiées.

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Article D821-40 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)