{ "article": { "LEGIARTI000048873114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A821-47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048873114", "URL": "article/LEGI/ARTI/00/00/48/87/31/LEGIARTI000048873114.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de l'arrêté du 28 décembre 2023 (NOR : JUSC2335250A), ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020163498", "@fin": "2024-01-01", "#text": "Sous-Section 2 : De la discipline", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048933002", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163494", "@fin": "2009-05-15", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000020632412", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2009-05-15" }, { "@id": "LEGISCTA000048933940", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163571", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048933008", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163597", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048932974", "@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": "LEGISCTA000020163776", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048873114", "@fin": "2999-01-01", "@num": "A821-47", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les formations éligibles au titre du 1° de l'article A. 821-46 sont dispensées par des organismes de formation ou des établissements d'enseignement supérieur.
\n
\n Chaque session de formation donne lieu à la remise à chaque participant d'un support pédagogique de formation.

" } }, "LEGIARTI000048870610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870610", "URL": "article/LEGI/ARTI/00/00/48/87/06/LEGIARTI000048870610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912496", "@num": "4", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@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": "LEGISCTA000048933940", "#text": "Code de commerce - Section 2 : Du statut des commissaires aux comptes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048933008", "#text": "Code de commerce - Chapitre Ier : Des commissaires aux comptes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048932999", "#text": "Code de commerce - Paragraphe 1 : Des conditions d'inscription sur... 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L821-27", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242461", "@num": "L821-3", "#text": "Code de commerce - art. L821-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524707", "@num": "L821-35", "#text": "Code de commerce - art. L821-35", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525669", "@num": "L821-63", "#text": "Code de commerce - art. L821-63", "@sens": "source", "@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": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. L6313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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" }, { "#text": "D. 821-82", "@sens": "source", "@typelien": "CITATION" }, { "#text": "R. 821-81", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048735742", "@nor": "JUSC2335250A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2023 portant modification du titre II du livre VIII du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048735742", "@c_titre_court": "Arrêté du 28 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2023 portant modification du titre II du livre VIII du code de commerce", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048870597", "@c_titre_court": "Arrêté du 28 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-28", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048870610", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735754", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-44, Art. A821-45, Art. A821-46, Art. A821-47, Art. A821-48, Art. A821-49, Art. A821-50, Art. A821-51, Art. A821-52, Art. A821-53, Art. A821-54, Art. A821-55\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. A821-1, Sct. 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 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au II de l'article L. 821-13, Art. A821-6
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes, Art. A822-28-1, Art. A822-28-2, Art. A822-28-3, Art. A822-28-4, Art. A822-28-5, Art. A822-28-6, Art. A822-28-7, Art. A822-28-8, Art. A822-28-9, Art. A822-28-10, Art. A822-28-11, Art. A822-28-12, Sct. Section 3 : De la responsabilité civile, Art. A822-29, Art. A822-30, Art. A822-31, Art. A822-32, Art. A822-33, Sct. Section 4 : Des sociétés de commissaires aux comptes, Sct. Sous-section 1 : Dispositions communes aux diverses sociétés, Sct. Sous-section 2 : Dispositions applicables aux sociétés civiles professionnelles, Sct. Sous-section 3 : Dispositions applicables aux sociétés autres que les sociétés civiles professionnelles, Sct. Sous-section 4 : Dispositions applicables aux sociétés en participation, Sct. Sous-section 5 : Des sociétés de participations financières de profession libérale de commissaires aux comptes, Art. A822-34\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-56, Art. A821-57, Art. A821-58, Art. A821-59, Art. A821-60\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-2, Art. A821-3, Art. A821-4, Art. A821-5, Art. A821-6, Art. A821-7, Art. A821-8, Art. A821-9, Art. A821-10, Art. A821-11, Art. A821-12, Art. A821-13, Art. A821-14, Art. A821-15, Art. A821-16, Art. A821-17, Art. A821-18, Art. A821-19, Art. A821-20, Art. A821-21, Art. A821-22, Art. A821-23\n
\n

\n
\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-24, Art. A821-26, Art. A821-25, Art. A821-27, Art. A821-28, Art. A821-29, Art. A821-30, Art. A821-31\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre Ier : Des commissaires aux comptes, Sct. Section 1 : Dispositions générales, Sct. Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. A822-1, Art. A822-2, Art. A822-2-1, Art. A822-3, Art. A822-4, Art. A822-5, Art. A822-6, Art. A822-7, Art. A822-8, Art. A822-8-1, Art. A822-9, Art. A822-10, Art. A822-11, Art. A822-11-1, Art. A822-12, Art. A822-13, Art. A822-14, Art. A822-15, Art. A822-16, Art. A822-17, Art. A822-18, Art. A822-19, Art. A822-20, Art. A822-21, Art. A822-22, Art. A822-23, Art. A822-24, Art. A822-25, Art. A822-26, Art. A822-27, Art. A822-28, Sct. Paragraphe 3 : Des recours contre les décisions de la commission régionale d'inscription\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-32, Art. A821-33, Art. A821-34, Art. A821-35, Art. A821-36, Art. A821-37, Art. A821-38, Art. A821-39, Art. A821-40, Art. A821-41, Art. A821-42, Art. A821-43\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Sous-section 3 : De la responsabilité civile, Sct. Sous-section 4 : Des sociétés de commissaires aux comptes, Sct. Paragraphe 1 : Dispositions communes aux diverses sociétés, Sct. Paragraphe 2 : Dispositions applicables aux sociétés civiles professionnelles, 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 profession libérale de commissaires aux comptes\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-61\n
\n

\n
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Article A821-47 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)