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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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L'auditeur des informations en matière de durabilité indépendant omis de la liste en application de l'article R. 822-13 peut demander sa réinscription selon la procédure prévue à l'article R. 822-7. Les conditions d ‘ aptitude professionnelle s ‘ apprécient conformément aux dispositions en vigueur au jour de sa première inscription.

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Peuvent également être inscrites sur la liste des commissaires aux comptes en application des dispositions du deuxième alinéa de l'article L. 822-1-2 les personnes qui ont suivi avec succès un cycle d'études d'une durée minimale de trois ans ou d'une durée équivalente à temps partiel dans une université ou un établissement d'enseignement supérieur ou dans un autre établissement de même niveau de formation, ainsi que la formation professionnelle requise en plus de ce cycle d'études, et qui justifient :
\n
a) D'un diplôme ou d'un titre jugé de même niveau que le certificat d'aptitude aux fonctions de commissaire aux comptes ou le diplôme d'expertise comptable, par le garde des sceaux, ministre de la justice, et permettant l'exercice de la profession dans un Etat non membre de la Communauté européenne admettant les nationaux français à exercer le contrôle légal des comptes ;
\n
b) D'une expérience professionnelle de trois ans jugée suffisante par le garde des sceaux dans le domaine du contrôle légal des comptes.
\n
L'intéressé doit subir une épreuve d'aptitude dans les conditions prévues à l'article R. 822-6.
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La commission ne peut siéger que si quatre de ses membres au moins sont présents. Elle décide, à la majorité, d'inscrire ou de ne pas inscrire le candidat. Si elle rejette la demande d'inscription, elle motive sa décision. En cas de partage, la voix du président est prépondérante.
\n
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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675697", "@nortexte": "JUST1419207D", "@numtexte": "2014-1278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000027146417", "@num": "A822-21", "#text": "Code de commerce - art. A822-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242621", "@num": "L822-1-2", "#text": "Code de commerce - art. L822-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891203", "@num": "R822-14", "#text": "Code de commerce - art. R822-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270875", "@num": "R822-6", "#text": "Code de commerce - art. R822-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191126", "@fin": "2016-07-29", "#text": "Paragraphe 1 : Des conditions d'inscription sur la liste.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179033", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'inscription.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956337", "@fin": "2024-02-01", "#text": "Sous-section 1 : Des conditions d'inscription sur la liste des commissaires aux comptes", "@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": "LEGIARTI000006270876", "@fin": "2013-07-01", "@num": "R822-7", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146041", "@fin": "2016-07-29", "@num": "R822-7", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956302", "@fin": "2024-02-01", "@num": "R822-7", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891111", "@fin": "2999-01-01", "@num": "R822-7", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent également être inscrites sur la liste des commissaires aux comptes en application des dispositions du deuxième alinéa de l'article L. 822-1-2 les personnes qui ont suivi avec succès un cycle d'études d'une durée minimale de trois ans ou d'une durée équivalente à temps partiel dans une université ou un établissement d'enseignement supérieur ou dans un autre établissement de même niveau de formation, ainsi que la formation professionnelle requise en plus de ce cycle d'études, et qui justifient :
\n
a) D'un diplôme ou d'un titre jugé de même niveau que le certificat d'aptitude aux fonctions de commissaire aux comptes ou le diplôme d'expertise comptable, par le garde des sceaux, ministre de la justice, et permettant l'exercice de la profession dans un Etat non membre de l'Union européenne admettant les nationaux français à exercer le contrôle légal des comptes ;
\n
b) D'une expérience professionnelle de trois ans jugée suffisante par le garde des sceaux dans le domaine du contrôle légal des comptes.
\n
L'intéressé doit subir une épreuve d'aptitude dans les conditions prévues à l'article R. 822-6.
" } }, "LEGIARTI000032956250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-25", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032956250", "URL": "article/LEGI/ARTI/00/00/32/95/62/LEGIARTI000032956250.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": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891203", "@num": "R822-14", "#text": "Code de commerce - art. R822-14 (V)", "@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": "LEGIARTI000006270882", "@fin": "2016-07-29", "@num": "R822-13", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956250", "@fin": "2020-03-25", "@num": "R822-13", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751016", "@fin": "2024-02-01", "@num": "R822-13", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891211", "@fin": "2999-01-01", "@num": "R822-13", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La liste mentionnée au I de l'article L. 822-1 est publiée sur le site internet du Haut conseil. Elle est mise à jour mensuellement compte tenu des nouvelles inscriptions, des suppressions des noms résultant des décès ou des démissions, des omissions, des suspensions, des interdictions temporaires, des radiations et de toute autre modification des mentions figurant sur la liste.

Les compagnies régionales et la Compagnie nationale informent le Haut conseil de toute circonstance justifiant une révision de la liste.

\n
" } }, "LEGIARTI000032956302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032956302", "URL": "article/LEGI/ARTI/00/00/32/95/63/LEGIARTI000032956302.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": "LEGIARTI000029687529", "#text": "DÉCRET n°2014-1278 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675697", "@nortexte": "JUST1419207D", "@numtexte": "2014-1278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGIARTI000032940290", "@num": "39", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000027146417", "@num": "A822-21", "#text": "Code de commerce - art. A822-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242621", "@num": "L822-1-2", "#text": "Code de commerce - art. L822-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891203", "@num": "R822-14", "#text": "Code de commerce - art. R822-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270875", "@num": "R822-6", "#text": "Code de commerce - art. R822-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179033", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'inscription.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032956337", "@fin": "2024-02-01", "#text": "Sous-section 1 : Des conditions d'inscription sur la liste des commissaires aux comptes", "@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": "LEGIARTI000006270876", "@fin": "2013-07-01", "@num": "R822-7", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146041", "@fin": "2016-07-29", "@num": "R822-7", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956302", "@fin": "2024-02-01", "@num": "R822-7", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891111", "@fin": "2999-01-01", "@num": "R822-7", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent également être inscrites sur la liste des commissaires aux comptes mentionnée au I de l'article L. 822-1, en application des dispositions du deuxième alinéa de l'article L. 822-1-2 les personnes qui ont suivi avec succès un cycle d'études d'une durée minimale de trois ans ou d'une durée équivalente à temps partiel dans une université ou un établissement d'enseignement supérieur ou dans un autre établissement de même niveau de formation, ainsi que la formation professionnelle requise en plus de ce cycle d'études, et qui justifient :

\n
\n

a) D'un diplôme ou d'un titre jugé de même niveau que le certificat d'aptitude aux fonctions de commissaire aux comptes ou le diplôme d'expertise comptable, par le garde des sceaux, ministre de la justice, et permettant l'exercice de la profession dans un Etat non membre de l'Union européenne admettant les nationaux français à exercer le contrôle légal des comptes ;

\n
\n

b) D'une expérience professionnelle de trois ans jugée suffisante par le garde des sceaux, ministre de la justice, dans le domaine du contrôle légal des comptes.

\n
\n

L'intéressé doit subir une épreuve d'aptitude dans les conditions prévues à l'article R. 822-6.

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La liste mentionnée au I de l'article L. 822-1 est publiée sur le site internet du Haut conseil. Elle est mise à jour mensuellement compte tenu des nouvelles inscriptions, des suppressions des noms résultant des décès ou des démissions, des omissions, des suspensions, des interdictions temporaires ou définitives, des radiations ou de toute autre modification des mentions figurant sur la liste.

Les compagnies régionales et la Compagnie nationale informent le Haut conseil de toute circonstance justifiant une révision de la liste.

\n
" } }, "LEGIARTI000048870047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870047", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870047.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048891194", "#text": "Code de commerce - Chapitre II : Des organismes tiers indépendants... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041751123", "#text": "Code de commerce - Chapitre III : De l'exercice du contrôle légal,... 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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 R822-14 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)