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L'examen d'aptitude prévu à l'article R. 822-3 a lieu au moins une fois par an, à une date fixée par arrêté du garde des sceaux, ministre de la justice, publié au Journal officiel de la République française.

" } }, "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
" } }, "LEGIARTI000048870614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870614", "URL": "article/LEGI/ARTI/00/00/48/87/06/LEGIARTI000048870614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "A. 821-47 à A. 821-50", "@sens": "source", "@typelien": "CITATION" }, { "#text": "A. 821-52", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGISCTA000048884214", "#text": "Code de commerce - Chapitre II : Des organismes tiers indépendants... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884222", "#text": "Code de commerce - Paragraphe 1 : Des conditions d'accès à la prof... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884244", "#text": "Code de commerce - Paragraphe 2 : De l'établissement et de la tenu... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884257", "#text": "Code de commerce - Paragraphe 3 : Des recours contre les décisions... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884233", "#text": "Code de commerce - Section 1 : Dispositions générales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884218", "#text": "Code de commerce - Section 2 : Du statut des organismes tiers indé... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884220", "#text": "Code de commerce - Sous-section 1 : De l'inscription (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884228", "#text": "Code de commerce - Sous-section 2 : De la déontologie et de l'indé... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933158", "@num": "A822-1", "#text": "Code de commerce - art. A822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933100", "@num": "A822-10", "#text": "Code de commerce - art. A822-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933094", "@num": "A822-11", "#text": "Code de commerce - art. A822-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933088", "@num": "A822-12", "#text": "Code de commerce - art. A822-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933083", "@num": "A822-13", "#text": "Code de commerce - art. A822-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933080", "@num": "A822-14", "#text": "Code de commerce - art. A822-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933074", "@num": "A822-15", "#text": "Code de commerce - art. A822-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933069", "@num": "A822-16", "#text": "Code de commerce - art. A822-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933061", "@num": "A822-17", "#text": "Code de commerce - art. A822-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933052", "@num": "A822-18", "#text": "Code de commerce - art. A822-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933049", "@num": "A822-19", "#text": "Code de commerce - art. A822-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933154", "@num": "A822-2", "#text": "Code de commerce - art. A822-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933146", "@num": "A822-3", "#text": "Code de commerce - art. A822-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933143", "@num": "A822-4", "#text": "Code de commerce - art. A822-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933133", "@num": "A822-5", "#text": "Code de commerce - art. A822-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933127", "@num": "A822-6", "#text": "Code de commerce - art. A822-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933121", "@num": "A822-7", "#text": "Code de commerce - art. A822-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933114", "@num": "A822-8", "#text": "Code de commerce - art. A822-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933106", "@num": "A822-9", "#text": "Code de commerce - art. A822-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@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" } ] }, "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": "LEGIARTI000048870614", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735956", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Art. A822-1, Art. A822-2, Art. A822-3, Art. A822-4, Art. A822-5, Art. A822-6, Art. A822-7, Art. A822-8, Art. A822-9, Art. A822-10, Art. A822-11, Art. A822-12, Art. A822-13, Art. A822-14, Art. A822-15, Art. A822-16, Art. A822-17, Art. A822-18, Art. A822-19\n
\n

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

- Code de commerce
\n Sct. Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité, Sct. Section 1 : Dispositions générales, Sct. Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité, Sct. Sous-section 1 : De l'inscription, Sct. Paragraphe 1 : Des conditions d'accès à la profession, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes, Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Sous-section 2 : De la déontologie et de l'indépendance des organismes tiers indépendants et des auditeurs des informations en matière de durabilité\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048870610", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933106", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000048870614", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933106", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048933106", "liens_entrants": true }

Article A822-9 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)