{ "article": { "LEGIARTI000049077104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-158", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049077104", "URL": "article/LEGI/ARTI/00/00/49/07/71/LEGIARTI000049077104.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 25 du décret n° 2023-1394 du 30 décembre 2023, cette dispositions entrent en vigueur au 1er septembre 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000047106270", "@num": "110", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 110 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "LEGIARTI000048870019", "@num": "25", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 25 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048874024", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Des sociétés de participations financières de professions libérales de commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048873843", "@fin": "2999-01-01", "#text": "Sous-section 5 : Des sociétés de commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161618", "@fin": "2016-07-29", "#text": "Section 2 : Des contrôles et inspections des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955389", "@fin": "2024-02-01", "#text": "Section 2 : Du contrôle de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048878017", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des 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": "LEGIARTI000048876749", "@fin": "2024-09-01", "@num": "R821-158", "@etat": "MODIFIE", "@debut": "2024-02-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049077104", "@fin": "2999-01-01", "@num": "R821-158", "@etat": "VIGUEUR", "@debut": "2024-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés de participations financières de professions libérales de commissaires aux comptes constituées sur le fondement de l'article 110 de l'ordonnance n° 2023-77 du 8 février 2023 sont régies par les dispositions du livre II du présent code, sous réserve des dispositions du présent paragraphe.

" } }, "LEGIARTI000048870019": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870019", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870019.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692471", "#text": "LOI n° 66-879 du 29 novembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290493", "@num": "10", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290497", "@num": "11", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290502", "@num": "14", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290507", "@num": "15", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290544", "@num": "19", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290548", "@num": "20", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290549", "@num": "21", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290552", "@num": "24", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "LEGIARTI000006290490", "@num": "8", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "JORFTEXT000000718101", "#text": "LOI n° 90-1258 du 31 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006907594", "@num": "31-1", "#text": "LOI n° 90-1258 du 31 décembre 1990 - art. 31-1", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "JORFTEXT000047106119", "#text": "Ordonnance n°2023-77 du 8 février 2023", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106270", "@num": "110", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 110", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106200", "@num": "12", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106203", "@num": "15", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106206", "@num": "18", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106207", "@num": "19", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106211", "@num": "23", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106212", "@num": "24", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106213", "@num": "25", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106215", "@num": "27", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "LEGIARTI000049076913", "@num": "R821-121", "#text": "Code de commerce - art. R821-121 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049076936", "@num": "R821-123", "#text": "Code de commerce - art. R821-123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049076958", "@num": "R821-130", "#text": "Code de commerce - art. R821-130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049076974", "@num": "R821-135", "#text": "Code de commerce - art. R821-135 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049076993", "@num": "R821-136", "#text": "Code de commerce - art. R821-136 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049077012", "@num": "R821-137", "#text": "Code de commerce - art. R821-137 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049077055", "@num": "R821-150", "#text": "Code de commerce - art. R821-150 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049077076", "@num": "R821-152", "#text": "Code de commerce - art. R821-152 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049077104", "@num": "R821-158", "#text": "Code de commerce - art. R821-158 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876605", "@num": "R821-121", "#text": "Code de commerce - art. R821-121 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876616", "@num": "R821-123", "#text": "Code de commerce - art. R821-123 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876636", "@num": "R821-130", "#text": "Code de commerce - art. R821-130 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876646", "@num": "R821-135", "#text": "Code de commerce - art. R821-135 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876648", "@num": "R821-136", "#text": "Code de commerce - art. R821-136 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876650", "@num": "R821-137", "#text": "Code de commerce - art. R821-137 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876697", "@num": "R821-150", "#text": "Code de commerce - art. R821-150 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876701", "@num": "R821-152", "#text": "Code de commerce - art. R821-152 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876749", "@num": "R821-158", "#text": "Code de commerce - art. R821-158 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048869992", "@fin": "2999-01-01", "#text": "Titre III : DISPOSITIONS DE COORDINATION, RELATIVES A L'OUTRE-MER, TRANSITOIRES ET FINALES", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048870019", "@fin": "2999-01-01", "@num": "25", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735516", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code de commerce\n
\nArt. R821-121, Art. R821-123, Art. R821-130, Art. R821-135, Art. R821-136, Art. R821-137, Art. R821-150, Art. R821-152, Art. R821-158\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048870019", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000049077104", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049077104", "liens_entrants": true }

Article R821-158 AUTONOME VIGUEUR, en vigueur depuis le 01/09/2024 (Code de commerce)