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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.

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Le comité français d'accréditation accrédite les personnes morales respectant les exigences relatives à la norme d'accréditation et les conditions fixées l'article R. 822-16.

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La liste est établie par ordre alphabétique avec indication, pour chaque commissaire aux comptes ou société de commissaires aux comptes, de l'année d'inscription initiale et du numéro d'inscription.
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Elle est divisée en deux sections : la première pour les personnes physiques, la seconde pour les sociétés.
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Sont mentionnés dans la première section :
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a) Les nom, prénoms et numéro d'inscription de l'intéressé ;
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b) Son adresse professionnelle et ses coordonnées téléphoniques ainsi, le cas échéant, que l'adresse de son site internet ;
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c) Lorsque l'intéressé est associé ou salarié d'une personne morale ou exerce ses fonctions pour le compte d'une personne morale, la dénomination sociale, la forme juridique, l'adresse du siège social, le numéro d'inscription et, le cas échéant, l'adresse du site internet de celle-ci.
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Sont mentionnés dans la seconde section :
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a) La dénomination sociale, la forme juridique et le numéro d'inscription de la société ;
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b) L'adresse du siège social et les coordonnées téléphoniques de la société ainsi, le cas échéant, que l'adresse de son site internet ;
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c) Les noms et adresses professionnelles des associés ou actionnaires, des membres des organes de gestion, de direction, d'administration ou de surveillance de la société ;
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d) Les noms et numéros d'inscription des commissaires aux comptes associés de la société ou salariés par elle, ainsi que la liste et l'adresse de ses établissements ;
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e) Le cas échéant, l'appartenance de la société à un réseau national ou international dont les membres ont un intérêt économique commun, ainsi que les noms et adresses des cabinets membres de ce réseau et des personnes et entités qui lui sont affiliées, ou l'indication de l'endroit où ces informations sont accessibles au public.
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Lorsque la personne inscrite dans l'une ou l'autre des deux sections est agréée dans un autre Etat membre de la Communauté européenne ou dans un pays tiers pour procéder au contrôle légal des comptes, la liste fait état de cette inscription en mentionnant, le cas échéant, le nom de l'autorité étrangère d'inscription et le numéro d'enregistrement attribué par cette dernière.
" } }, "LEGIARTI000032956229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032956229", "URL": "article/LEGI/ARTI/00/00/32/95/62/LEGIARTI000032956229.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": "LEGIARTI000032940284", "@num": "36", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000032940292", "@num": "40", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000032940294", "@num": "41", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000032256888", "@num": "L822-1-4", "#text": "Code de commerce - art. L822-1-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891180", "@num": "R822-1", "#text": "Code de commerce - art. R822-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585249", "@num": "R822-19", "#text": "Code de commerce - art. R822-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025793972", "@num": "R822-21-1", "#text": "Code de commerce - art. R822-21-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191129", "@fin": "2016-07-29", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956367", "@fin": "2024-02-01", "#text": "Paragraphe 1 : De l'établissement et de la tenue des listes de commissaires aux comptes", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179034", "@fin": "2016-07-29", "#text": "Sous-section 2 : De la discipline", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956295", "@fin": "2024-02-01", "#text": "Sous-section 2 : De l'établissement et de la tenue des listes", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161620", "@fin": "2016-07-29", "#text": "Section 1 : De l'inscription et de la discipline", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956339", "@fin": "2024-02-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048891191", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006270885", "@fin": "2016-07-29", "@num": "R822-16", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956229", "@fin": "2024-01-01", "@num": "R822-16", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048539928", "@fin": "2024-02-01", "@num": "R822-16", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891277", "@fin": "2999-01-01", "@num": "R822-16", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés de contrôle légal mentionnées à l'article L. 822-1-4 déposent ou adressent, par lettre recommandée avec demande d'avis de réception, une demande d'inscription auprès du Haut conseil du commissariat aux comptes. La demande comprend les pièces justificatives, datant de moins de trois mois, de leur agrément par une autorité compétente d'un autre Etat membre de l'Union européenne. Lorsqu'elles sont agréées dans plusieurs autres Etats membres de l'Union, elles communiquent les pièces justificatives relatives à leur premier agrément.

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La demande d'inscription peut également être présentée par voie électronique, au moyen d'un service informatique accessible par internet, sécurisé et gratuit, permettant au demandeur d'accompagner la demande des pièces justificatives sous forme numérisée. Le Haut conseil en accuse réception par la même voie.

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Le Haut conseil communique sa décision au demandeur et à l'autorité compétente de l'Etat membre dans lequel la société est agréée.

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\n

La société de contrôle légal est rattachée à la compagnie régionale de Paris lorsqu'elle n'a pas d'établissement sur le territoire français.

" } }, "LEGIARTI000041955779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-24", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955779", "URL": "article/LEGI/ARTI/00/00/41/95/57/LEGIARTI000041955779.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": "LEGIARTI000041951361", "@num": "1", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@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": "LEGIARTI000048873049", "@num": "D821-3", "#text": "Code de commerce - art. 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R822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032942188", "@fin": "2999-01-01", "#text": "Paragraphe 1 : De la Compagnie nationale et des compagnies régionales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006270821", "@fin": "2012-05-04", "@num": "R821-24", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793944", "@fin": "2016-07-29", "@num": "R821-24", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955692", "@fin": "2020-06-05", "@num": "R821-24", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955779", "@fin": "2024-02-01", "@num": "R821-24", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les compagnies régionales de commissaires aux comptes instituées par l'article L. 821-6 regroupent les commissaires aux comptes qui leur sont rattachés en application de l'article R. 822-1.

Lorsqu'il est procédé à des regroupements de compagnies régionales en application du troisième alinéa de l'article L. 821-6, des représentations territoriales peuvent être créées dans le ressort d'une compagnie régionale. Une représentation territoriale ne peut être implantée dans le ressort de la cour d'appel où siège déjà la compagnie régionale issue de ce regroupement.
\n
\n La représentation territoriale met en œuvre les décisions prises par le conseil régional.
\n
\n La création, la suppression, le ressort territorial, les modalités de fonctionnement et de financement de la représentation territoriale font l'objet de décisions du conseil régional.

" } }, "LEGIARTI000048539928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048539928", "URL": "article/LEGI/ARTI/00/00/48/53/99/LEGIARTI000048539928.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 32 de l’ordonnance n° 2023-1142, ces dispositions entrent en vigueur le 1er janvier 2024.

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Les sociétés de contrôle légal mentionnées à l'article L. 822-1-4 déposent ou adressent, par lettre recommandée avec demande d'avis de réception, une demande d'inscription auprès de la Haute autorité de l'audit. La demande comprend les pièces justificatives, datant de moins de trois mois, de leur agrément par une autorité compétente d'un autre Etat membre de l'Union européenne. Lorsqu'elles sont agréées dans plusieurs autres Etats membres de l'Union, elles communiquent les pièces justificatives relatives à leur premier agrément.

\n
\n

La demande d'inscription peut également être présentée par voie électronique, au moyen d'un service informatique accessible par internet, sécurisé et gratuit, permettant au demandeur d'accompagner la demande des pièces justificatives sous forme numérisée. La Haute autorité de l'audit en accuse réception par la même voie.

\n
\n

La Haute autorité de l'audit communique sa décision au demandeur et à l'autorité compétente de l'Etat membre dans lequel la société est agréée.

\n
\n

La société de contrôle légal est rattachée à la compagnie régionale de Paris lorsqu'elle n'a pas d'établissement sur le territoire français.

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R824-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032948030", "@num": "R824-9", "#text": "Code de commerce - art. R824-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@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": "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" } ] }, "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": "LEGIARTI000048870047", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735720", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code de commerce
Sct. Sous-section 2 : Des modalités d'exercice de la mission de certification des informations en matière de durabilité, Sct. Sous-section 1 : De la nomination, de la récusation et de la révocation
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A créé les dispositions suivantes :

-Code de commerce
Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes, Sct. Sous-section 2 : De la déontologie et de l'indépendance des organismes tiers indépendants et des auditeurs des informations en matière de durabilité
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Article R822-1 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)