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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.

Les dispositions des trois premiers alinéas de l'article R. 821-187 sont applicables à l'organisme tiers indépendant.

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Le plan de mission et le programme de travail sont versés au dossier prévu au II de l'article R. 822-26.

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Toute personne qui forme recours au Haut Conseil du commissariat aux comptes contre sa radiation de la liste ou contre le rejet de sa demande d'inscription, ou toute personne contre l'inscription de laquelle recours est formé au Haut Conseil, dispose d'un délai de quinze jours pour prendre connaissance au greffe de la cour d'appel du recours formé contre elle, des observations complémentaires éventuellement formulées en vertu de l'article R. 822-25 ainsi que des pièces du dossier au vu duquel a été prise la décision attaquée et pour adresser au secrétariat du Haut Conseil ses observations.
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Lorsqu'un membre de la compagnie n'a pas payé à leur échéance les cotisations, droits et contributions dont il est redevable, le conseil régional met en demeure l'intéressé d'avoir à respecter ses obligations dans un délai de trente jours à compter de la réception de l'acte.

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Faute de régularisation dans ce délai, il saisit le Haut conseil du commissariat aux comptes. Ce dernier convoque le commissaire aux comptes par lettre recommandée avec demande d'avis de réception et l'entend dans un délai de deux mois. L'intéressé peut se faire assister par un commissaire aux comptes et un avocat ou représenter par un avocat.

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En l'absence de motif légitime, le Haut conseil procède à son omission.

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L'omission emporte interdiction de faire état de la qualité de commissaire aux comptes. Les dispositions des articles R. 824-25 et R. 824-27 sont applicables.

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Les décisions en matière d'omission sont prises dans les mêmes formes et donnent lieu aux mêmes recours qu'en matière d'inscription.

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La réitération de ce comportement constitue un manquement passible de poursuites disciplinaires.

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R822-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891315", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025794039", "@num": "R822-64", "#text": "Code de commerce - art. R822-64 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032948161", "@num": "R824-25", "#text": "Code de commerce - art. R824-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032948176", "@num": "R824-27", "#text": "Code de commerce - art. R824-27", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270897", "@num": "R822-28", "#text": "Code de commerce. - art. R822-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161621", "@fin": "2024-02-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891189", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "LEGIARTI000006270895", "@fin": "2016-07-29", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956424", "@fin": "2018-03-24", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036737579", "@fin": "2020-03-25", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2018-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751054", "@fin": "2024-01-01", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048539846", "@fin": "2024-02-01", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891323", "@fin": "2999-01-01", "@num": "R822-26", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Lorsqu'un commissaire aux comptes inscrit sur la liste mentionnée au I de l'article L. 822-1 n'a pas payé à leur échéance les cotisations dont il est redevable au titre de l'article L. 821-6-1, le Haut Conseil met en demeure l'intéressé d'avoir à respecter ses obligations dans un délai de trente jours à compter de la réception de l'acte.
\n
Faute de régularisation dans ce délai, le Haut Conseil du commissariat aux comptes convoque le commissaire aux comptes par lettre recommandée avec demande d'avis de réception et l'entend dans un délai de deux mois. L'intéressé peut se faire assister par un commissaire aux comptes ou un avocat ou représenter par un avocat.
\n
En l'absence de motif légitime, le Haut Conseil procède à son omission.
\n
II.-Lorsqu'un commissaire aux comptes inscrit sur la liste mentionnée au I de l'article L. 822-1 n'a pas payé à leur échéance les cotisations, dont il est redevable envers la Compagnie nationale ou les compagnies régionales au titre de l'article L. 821-6, le conseil régional met en demeure l'intéressé d'avoir à respecter ses obligations dans un délai de trente jours à compter de la réception de l'acte.
\n
Faute de régularisation dans ce délai, il saisit le Haut Conseil du commissariat aux comptes qui procède conformément aux deuxième et troisième alinéas du I du présent article.

III.-L'omission emporte interdiction de faire état de la qualité de commissaire aux comptes. Les dispositions des articles R. 824-25 et R. 824-27 sont applicables.

Les décisions en matière d'omission sont prises dans les mêmes formes et donnent lieu aux mêmes recours qu'en matière d'inscription.

La réitération de ce comportement constitue un manquement passible de poursuites disciplinaires.

" } }, "LEGIARTI000041751054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2020-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000041751054", "URL": "article/LEGI/ARTI/00/00/41/75/10/LEGIARTI000041751054.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": "LEGIARTI000041747178", "@num": "18", "#text": "Décret n°2020-292 du 21 mars 2020 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000041746349", "@nortexte": "JUSC1928427D", "@numtexte": "2020-292", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-21" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660729", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871848", "@num": "R820-46", "#text": "Code de commerce - art. R820-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891277", "@num": "R822-16", "#text": "Code de commerce - art. R822-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891315", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025794039", "@num": "R822-64", "#text": "Code de commerce - art. R822-64 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032948161", "@num": "R824-25", "#text": "Code de commerce - art. R824-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751241", "@num": "R824-27", "#text": "Code de commerce - art. R824-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270897", "@num": "R822-28", "#text": "Code de commerce. - art. R822-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161621", "@fin": "2024-02-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891189", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "LEGIARTI000006270895", "@fin": "2016-07-29", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956424", "@fin": "2018-03-24", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036737579", "@fin": "2020-03-25", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2018-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751054", "@fin": "2024-01-01", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048539846", "@fin": "2024-02-01", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891323", "@fin": "2999-01-01", "@num": "R822-26", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Lorsqu'un commissaire aux comptes inscrit sur la liste mentionnée au I de l'article L. 822-1 n'a pas déclaré les informations mentionnées à l'article R. 821-14-7 ou payé à leur échéance les cotisations dont il est redevable au titre de l'article L. 821-6-1, le Haut Conseil met en demeure l'intéressé d'avoir à respecter ses obligations dans un délai de trente jours à compter de la réception de l'acte.

Faute de régularisation dans ce délai, le Haut Conseil du commissariat aux comptes convoque le commissaire aux comptes par lettre recommandée avec demande d'avis de réception et l'entend dans un délai de deux mois. L'intéressé peut se faire assister par un commissaire aux comptes ou un avocat ou représenter par un avocat.

En l'absence de motif légitime, le Haut Conseil procède à son omission.

II.-Lorsqu'un commissaire aux comptes inscrit sur la liste mentionnée au I de l'article L. 822-1 n'a pas payé à leur échéance les cotisations, dont il est redevable envers la Compagnie nationale ou les compagnies régionales au titre de l'article L. 821-6, le conseil régional met en demeure l'intéressé d'avoir à respecter ses obligations dans un délai de trente jours à compter de la réception de l'acte.

Faute de régularisation dans ce délai, il saisit le Haut Conseil du commissariat aux comptes qui procède conformément aux deuxième et troisième alinéas du I du présent article.

III.-L'omission emporte interdiction de faire état de la qualité de commissaire aux comptes. Les dispositions des articles R. 824-25 et R. 824-27 sont applicables.

Les décisions en matière d'omission sont prises dans les mêmes formes et donnent lieu aux mêmes recours qu'en matière d'inscription.

La réitération de ce comportement constitue un manquement passible de poursuites disciplinaires.

" } }, "LEGIARTI000048539846": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048539846", "URL": "article/LEGI/ARTI/00/00/48/53/98/LEGIARTI000048539846.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.

" }, "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": "LEGIARTI000048520334", "@num": "31", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048871848", "@num": "R820-46", "#text": "Code de commerce - art. R820-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891277", "@num": "R822-16", "#text": "Code de commerce - art. R822-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891315", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025794039", "@num": "R822-64", "#text": "Code de commerce - art. R822-64 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270897", "@num": "R822-28", "#text": "Code de commerce. - art. R822-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161621", "@fin": "2024-02-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891189", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "LEGIARTI000006270895", "@fin": "2016-07-29", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956424", "@fin": "2018-03-24", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036737579", "@fin": "2020-03-25", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2018-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751054", "@fin": "2024-01-01", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048539846", "@fin": "2024-02-01", "@num": "R822-26", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891323", "@fin": "2999-01-01", "@num": "R822-26", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Lorsqu'un commissaire aux comptes inscrit sur la liste mentionnée au I de l'article L. 822-1 n'a pas déclaré les informations mentionnées à l'article R. 821-14-7 ou payé à leur échéance les cotisations dont il est redevable au titre de l'article L. 821-6-1, la Haute autorité de l'audit met en demeure l'intéressé d'avoir à respecter ses obligations dans un délai de trente jours à compter de la réception de l'acte.

Faute de régularisation dans ce délai, la Haute autorité de l'audit convoque le commissaire aux comptes par lettre recommandée avec demande d'avis de réception et l'entend dans un délai de deux mois. L'intéressé peut se faire assister par un commissaire aux comptes ou un avocat ou représenter par un avocat.

En l'absence de motif légitime, la Haute autorité de l'audit procède à son omission.

Faute de régularisation dans ce délai, il saisit la Haute autorité de l'audit qui procède conformément aux deuxième et troisième alinéas du I du présent article.

III.-L'omission emporte interdiction de faire état de la qualité de commissaire aux comptes. Les dispositions des articles R. 824-25 et R. 824-27 sont applicables.

Les décisions en matière d'omission sont prises dans les mêmes formes et donnent lieu aux mêmes recours qu'en matière d'inscription.

La réitération de ce comportement constitue un manquement passible de poursuites disciplinaires.

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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 R822-27 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)