{ "article": { "LEGIARTI000049852586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049852586", "URL": "article/LEGI/ARTI/00/00/49/85/25/LEGIARTI000049852586.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000048735551", "@num": "26", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049852614", "@num": "26-1", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 26-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006242630", "@num": "L822-3", "#text": "Code de commerce - art. L822-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270870", "@num": "R822-1", "#text": "Code de commerce - art. R822-1", "@sens": "source", "@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": { "@cid": "JORFTEXT000049832475", "@nor": "JUSC2409939D", "@num": "2024-636", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-636 du 27 juin 2024 modifiant le décret n° 2023-1394 du 30 décembre 2023 aux fins de préciser la condition d'accréditation des organismes tiers indépendants avant le 1er janvier 2026", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049832475", "@c_titre_court": "Décret n°2024-636 du 27 juin 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-636 du 27 juin 2024 modifiant le décret n° 2023-1394 du 30 décembre 2023 aux fins de préciser la condition d'accréditation des organismes tiers indépendants avant le 1er janvier 2026", "@debut": "2024-06-30", "@id_txt": "LEGITEXT000049852577", "@c_titre_court": "Décret n°2024-636 du 27 juin 2024" } ], "@ministere": "Ministère de la justice", "@date_publi": "2024-06-29", "@date_signature": "2024-06-27", "@num_parution_jo": "0152" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049852586", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049832484", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Décret n°2023-1394 du 30 décembre 2023
\n Art. 26-1\n
\n

\n
" } }, "LEGIARTI000006242630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242630", "URL": "article/LEGI/ARTI/00/00/06/24/26/LEGIARTI000006242630.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L003AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921387", "@num": "12", "#text": "Décret n°69-810 du 12 août 1969 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006713998", "@num": "101", "#text": "Loi n°2003-706 du 1 août 2003 - art. 101 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714008", "@num": "102", "#text": "Loi n°2003-706 du 1 août 2003 - art. 102 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714014", "@num": "103", "#text": "Loi n°2003-706 du 1 août 2003 - art. 103 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000032253021", "@num": "54", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 54 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGITEXT000049852577", "#text": "Décret n°2024-636 du 27 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000048933158", "@num": "A822-1", "#text": "Code de commerce - art. A822-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524132", "@num": "L821-23", "#text": "Code de commerce - art. L821-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535450", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871567", "@num": "R820-20", "#text": "Code de commerce - art. R820-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871864", "@num": "R820-51", "#text": "Code de commerce - art. R820-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891219", "@num": "R822-12", "#text": "Code de commerce - art. R822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891167", "@num": "R822-2", "#text": "Code de commerce - art. R822-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891482", "@num": "R822-32", "#text": "Code de commerce - art. R822-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891525", "@num": "R822-38", "#text": "Code de commerce - art. R822-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891140", "@num": "R822-5", "#text": "Code de commerce - art. R822-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891106", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891246", "@num": "R822-9", "#text": "Code de commerce - art. R822-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222530", "@num": "L221-11", "#text": "Code de commerce. - art. L221-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223364", "@num": "L223-39", "#text": "Code de commerce. - art. L223-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270883", "@num": "R822-14", "#text": "Code de commerce. - art. R822-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178837", "@fin": "2016-06-17", "#text": "Sous-section 1 : De l'inscription.", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@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": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242630", "@fin": "2016-06-17", "@num": "L822-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258559", "@fin": "2024-01-01", "@num": "L822-3", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535456", "@fin": "2999-01-01", "@num": "L822-3", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout commissaire aux comptes doit prêter, devant la cour d'appel dont il relève, le serment de remplir les devoirs de sa profession avec honneur, probité et indépendance, respecter et faire respecter les lois.
\n
" } }, "LEGIARTI000006270870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-04", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270870", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X822R001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000024992214", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955692", "@num": "R821-24", "#text": "Code de commerce - art. R821-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024986889", "@num": "R822-150", "#text": "Code de commerce - art. R822-150 (T)", "@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": "LEGIARTI000006242626", "@num": "L822-2", "#text": "Code de commerce. - art. L822-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@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": "LEGIARTI000006270870", "@fin": "2012-05-04", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793953", "@fin": "2016-07-29", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956354", "@fin": "2020-06-05", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955854", "@fin": "2024-02-01", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891180", "@fin": "2999-01-01", "@num": "R822-1", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La liste des commissaires aux comptes mentionnée à l'article L. 822-1 est dressée par les commissions régionales instituées à l'article L. 822-2.
\n
Les commissaires aux comptes sont inscrits par la commission régionale de la cour d'appel dans le ressort de laquelle se trouve leur domicile. Les sociétés ayant qualité pour être commissaires aux comptes sont inscrites par la commission régionale dans le ressort de laquelle se trouve leur siège.
\n
Les commissaires aux comptes exerçant dans une société informent la commission régionale de cette appartenance lors de leur demande d'inscription. Ils en informent également leur compagnie régionale par lettre recommandée avec demande d'avis de réception.
\n
Les commissaires aux comptes inscrits peuvent exercer leur profession sur l'ensemble du territoire.
" } }, "LEGIARTI000006270875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006270875", "URL": "article/LEGI/ARTI/00/00/06/27/08/LEGIARTI000006270875.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X822R006AXAA" } }, "LIENS": { "LIEN": [ { "#text": "Directive 2006/48 CE 2006-05-17 Conseil", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 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": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000027146409", "@num": "A822-19", "#text": "Code de commerce - art. A822-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163519", "@num": "A822-23", "#text": "Code de commerce - art. A822-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956297", "@num": "D822-7-1", "#text": "Code de commerce - art. D822-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@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 (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": "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": "LEGIARTI000006270875", "@fin": "2013-07-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146032", "@fin": "2016-07-29", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956308", "@fin": "2024-02-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891126", "@fin": "2999-01-01", "@num": "R822-6", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent 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 déjà agréées par les autorités compétentes d'un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes, sous réserve d'avoir subi avec succès une épreuve d'aptitude démontrant une connaissance adéquate des lois, règlements, normes et règles professionnelles nécessaires pour l'exercice du contrôle légal des comptes en France.
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Le programme et les modalités de cette épreuve sont fixés par arrêté du garde des sceaux, ministre de la justice, après examen du dossier de la personne candidate à l'inscription.
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A cette fin, l'intéressé adresse son dossier au garde des sceaux, ministre de la justice. A la réception du dossier complet, un récépissé lui est délivré.
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Les candidats sont admis à se présenter à l'épreuve d'aptitude par décision du garde des sceaux, ministre de la justice. La décision précise les matières sur lesquelles les candidats doivent être interrogés compte tenu de leur formation initiale. Elle doit être motivée et intervenir dans un délai de quatre mois à compter de la délivrance du récépissé.
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Les dispositions du présent article sont également applicables aux personnes qui, quoique non agréées dans un autre Etat membre de la Communauté européenne, réunissent les conditions de titre, de diplôme et de formation pratique permettant d'obtenir un tel agrément conformément aux dispositions de la directive 2006/48/CE du 17 mai 2006 du Parlement européen et du Conseil.
" } }, "LEGIARTI000025793953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2012-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000025793953", "URL": "article/LEGI/ARTI/00/00/25/79/39/LEGIARTI000025793953.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": "LEGIARTI000025791243", "@num": "4", "#text": "Décret n°2012-607\n du 30 avril 2012 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000025789598", "@nortexte": "JUSC1121385D", "@numtexte": "2012-607", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-30" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000024992214", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (M)", "@sens": "cible", "@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": "LEGIARTI000006242626", "@num": "L822-2", "#text": "Code de commerce - art. L822-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955692", "@num": "R821-24", "#text": "Code de commerce - art. R821-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024986889", "@num": "R822-150", "#text": "Code de commerce - art. R822-150 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@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": "LEGIARTI000006270870", "@fin": "2012-05-04", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793953", "@fin": "2016-07-29", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956354", "@fin": "2020-06-05", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955854", "@fin": "2024-02-01", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891180", "@fin": "2999-01-01", "@num": "R822-1", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La liste des commissaires aux comptes mentionnée à l'article L. 822-1 est dressée par les commissions régionales instituées à l'article L. 822-2.

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Les commissaires aux comptes sont inscrits par la commission régionale de la cour d'appel dans le ressort de laquelle se trouve leur domicile ou l'établissement dans lequel ils exercent leur activité. Les sociétés de commissaires aux comptes sont inscrites par la commission régionale dans le ressort de laquelle se trouve leur siège ou, lorsque celui-ci est à l'étranger, le premier établissement ouvert sur le territoire national.

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Les commissaires aux comptes exerçant dans une société informent la commission régionale de cette appartenance lors de leur demande d'inscription. Ils en informent également leur compagnie régionale par lettre recommandée avec demande d'avis de réception.

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Les commissaires aux comptes inscrits peuvent exercer leur profession sur l'ensemble du territoire.

\n
" } }, "LEGIARTI000027146032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2013-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027146032", "URL": "article/LEGI/ARTI/00/00/27/14/60/LEGIARTI000027146032.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": "LEGIARTI000027144589", "@num": "6", "#text": "Décret n°2013-192\n du 5 mars 2013 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000027143928", "@nortexte": "JUSC1126718D", "@numtexte": "2013-192", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-05" }, { "@id": "LEGIARTI000027144608", "@num": "8", "#text": "Décret n°2013-192\n du 5 mars 2013 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000027143928", "@nortexte": "JUSC1126718D", "@numtexte": "2013-192", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-05" }, { "@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": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000027146409", "@num": "A822-19", "#text": "Code de commerce - art. A822-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163519", "@num": "A822-23", "#text": "Code de commerce - art. A822-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956297", "@num": "D822-7-1", "#text": "Code de commerce - art. D822-7-1 (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": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@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": "LEGIARTI000006270875", "@fin": "2013-07-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146032", "@fin": "2016-07-29", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956308", "@fin": "2024-02-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891126", "@fin": "2999-01-01", "@num": "R822-6", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent 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 déjà agréées par les autorités compétentes d'un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes, sous réserve d'avoir subi avec succès une épreuve d'aptitude démontrant une connaissance adéquate des lois, règlements, normes et règles professionnelles nécessaires pour l'exercice du contrôle légal des comptes en France.

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Les modalités de cette épreuve sont fixées par arrêté du garde des sceaux, ministre de la justice.

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Les candidats sont admis à se présenter à l'épreuve d'aptitude par décision du garde des sceaux, ministre de la justice.

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A cette fin, l'intéressé adresse son dossier au garde des sceaux, ministre de la justice. A la réception du dossier complet, un récépissé lui est délivré.

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La décision du garde des sceaux, ministre de la justice, précise les matières sur lesquelles le candidat doit être interrogé compte tenu de sa formation initiale. Elle doit être motivée et intervenir dans un délai de deux mois à compter de la délivrance du récépissé. Le défaut de réponse dans ce délai vaut rejet de la demande.

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Les dispositions du présent article sont également applicables aux personnes qui, quoique non agréées dans un autre Etat membre de l'Union européenne , réunissent les conditions de titre, de diplôme et de formation pratique permettant d'obtenir un tel agrément conformément aux dispositions de la directive 2006/48/ CE du 17 mai 2006 du Parlement européen et du Conseil.

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Tout commissaire aux comptes doit prêter, devant la cour d'appel dont il relève, le serment de remplir les devoirs de sa profession avec honneur, probité et indépendance, respecter et faire respecter les lois.
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A822-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163519", "@num": "A822-23", "#text": "Code de commerce - art. A822-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956297", "@num": "D822-7-1", "#text": "Code de commerce - art. D822-7-1 (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": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@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": "LEGIARTI000006270875", "@fin": "2013-07-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146032", "@fin": "2016-07-29", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956308", "@fin": "2024-02-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891126", "@fin": "2999-01-01", "@num": "R822-6", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Peuvent 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 déjà agréées par les autorités compétentes d'un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes, sous réserve d'avoir subi avec succès une épreuve d'aptitude démontrant une connaissance adéquate des lois, règlements, normes et règles professionnelles nécessaires pour l'exercice du contrôle légal des comptes en France.

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Les modalités de cette épreuve sont fixées par arrêté du garde des sceaux, ministre de la justice.

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Les candidats sont admis à se présenter à l'épreuve d'aptitude par décision du garde des sceaux, ministre de la justice.

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A cette fin, l'intéressé adresse son dossier au garde des sceaux, ministre de la justice. A la réception du dossier complet, un récépissé lui est délivré.

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La décision du garde des sceaux, ministre de la justice, précise les matières sur lesquelles le candidat doit être interrogé compte tenu de sa formation initiale. Elle doit être motivée et intervenir dans un délai de quatre mois à compter de la délivrance du récépissé. Le défaut de réponse dans ce délai vaut acceptation de la demande d'inscription à l'épreuve d'aptitude.

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Les dispositions du présent article sont également applicables aux personnes qui, quoique non agréées dans un autre Etat membre de l'Union européenne, réunissent les conditions de titre, de diplôme et de formation pratique permettant d'obtenir un tel agrément conformément aux dispositions de la directive 2006/43/CE du Parlement européen et du Conseil, du 17 mai 2006 concernant les contrôles légaux des comptes annuels et des comptes consolidé.

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" } }, "LEGIARTI000032956354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-05", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032956354", "URL": "article/LEGI/ARTI/00/00/32/95/63/LEGIARTI000032956354.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": "LEGIARTI000032940286", "@num": "37", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000024992214", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (M)", "@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": "LEGIARTI000032955692", "@num": "R821-24", "#text": "Code de commerce - art. R821-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024986889", "@num": "R822-150", "#text": "Code de commerce - art. R822-150 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@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": "LEGIARTI000006270870", "@fin": "2012-05-04", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793953", "@fin": "2016-07-29", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956354", "@fin": "2020-06-05", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955854", "@fin": "2024-02-01", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891180", "@fin": "2999-01-01", "@num": "R822-1", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 sont rattachés à la compagnie régionale de la cour d'appel dans le ressort de laquelle se trouve :

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1° Pour les personnes physiques, leur domicile ou l'établissement dans lequel elles exercent leur activité ;

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2° Pour les sociétés, leur siège social ou, lorsque celui-ci est situé à l'étranger, le premier établissement ouvert sur le territoire national.

Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 peuvent exercer leur profession sur l'ensemble du territoire national.
" } }, "LEGIARTI000041955854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955854", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955854.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": "LEGIARTI000041951363", "@num": "2", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000024992214", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (M)", "@sens": "cible", "@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": "LEGIARTI000032955692", "@num": "R821-24", "#text": "Code de commerce - art. R821-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024986889", "@num": "R822-150", "#text": "Code de commerce - art. R822-150 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@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": "LEGIARTI000006270870", "@fin": "2012-05-04", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793953", "@fin": "2016-07-29", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956354", "@fin": "2020-06-05", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041955854", "@fin": "2024-02-01", "@num": "R822-1", "@etat": "MODIFIE", "@debut": "2020-06-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891180", "@fin": "2999-01-01", "@num": "R822-1", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 sont rattachés à la compagnie régionale dans le ressort de laquelle se trouve :

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1° Pour les personnes physiques, leur domicile ou l'établissement dans lequel elles exercent leur activité ;

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\n
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2° Pour les sociétés, leur siège social ou, lorsque celui-ci est situé à l'étranger, le premier établissement ouvert sur le territoire national.

Les commissaires aux comptes inscrits sur la liste mentionnée au I de l'article L. 822-1 peuvent exercer leur profession sur l'ensemble du territoire national.

\n
" } }, "LEGIARTI000048535456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535456", "URL": "article/LEGI/ARTI/00/00/48/53/54/LEGIARTI000048535456.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921387", "@num": "12", "#text": "Décret n°69-810 du 12 août 1969 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000032253021", "@num": "54", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 54 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000048520396", "@num": "19", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGITEXT000049852577", "#text": "Décret n°2024-636 du 27 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000048933158", "@num": "A822-1", "#text": "Code de commerce - art. A822-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524132", "@num": "L821-23", "#text": "Code de commerce - art. L821-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535450", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871567", "@num": "R820-20", "#text": "Code de commerce - art. R820-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871864", "@num": "R820-51", "#text": "Code de commerce - art. R820-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891219", "@num": "R822-12", "#text": "Code de commerce - art. R822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891167", "@num": "R822-2", "#text": "Code de commerce - art. R822-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891482", "@num": "R822-32", "#text": "Code de commerce - art. R822-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891525", "@num": "R822-38", "#text": "Code de commerce - art. R822-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891140", "@num": "R822-5", "#text": "Code de commerce - art. R822-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891106", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891246", "@num": "R822-9", "#text": "Code de commerce - art. R822-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222530", "@num": "L221-11", "#text": "Code de commerce. - art. L221-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223364", "@num": "L223-39", "#text": "Code de commerce. - art. L223-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270883", "@num": "R822-14", "#text": "Code de commerce. - art. R822-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048531344", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des conditions d'accès à la profession", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531342", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531338", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@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": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242630", "@fin": "2016-06-17", "@num": "L822-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258559", "@fin": "2024-01-01", "@num": "L822-3", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535456", "@fin": "2999-01-01", "@num": "L822-3", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une liste tenue par la Haute autorité de l'audit énumère les personnes morales titulaires de l'accréditation délivrée par le comité français d'accréditation à toute personne morale respectant des conditions fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000048891126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048891126", "URL": "article/LEGI/ARTI/00/00/48/89/11/LEGIARTI000048891126.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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.

" }, "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": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049852586", "@num": "1", "#text": "Décret n°2024-636 du 27 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049832475", "@nortexte": "JUSC2409939D", "@numtexte": "2024-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-27" }, { "@id": "LEGIARTI000027146409", "@num": "A822-19", "#text": "Code de commerce - art. A822-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163519", "@num": "A822-23", "#text": "Code de commerce - art. A822-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956297", "@num": "D822-7-1", "#text": "Code de commerce - art. D822-7-1 (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", "@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": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048875703", "@fin": "2999-01-01", "#text": "Paragraphe 2 : De l'établissement et de la tenue des listes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048874645", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-02-01" } ] }, "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": "LEGIARTI000006270875", "@fin": "2013-07-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146032", "@fin": "2016-07-29", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956308", "@fin": "2024-02-01", "@num": "R822-6", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891126", "@fin": "2999-01-01", "@num": "R822-6", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La demande d'accréditation est formulée auprès du comité français d'accréditation.

Ce dernier délivre l'accréditation lorsque les exigences pour réaliser la mission de certification des informations en matière de durabilité sont satisfaites.

Il informe sans délai la Haute autorité de cette accréditation.

" } }, "LEGIARTI000048891180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048891180", "URL": "article/LEGI/ARTI/00/00/48/89/11/LEGIARTI000048891180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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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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Par dérogation aux dispositions des articles R. 822-1 et R. 822-6 du code de commerce, les personnes morales ayant obtenu avant le 1er janvier 2026 l'accréditation délivrée par le comité français d'accréditation pour procéder à la vérification des informations contenues dans la déclaration de performance extra-financière sont réputées, jusqu'à l'échéance de cette accréditation et au plus tard jusqu'au 1er janvier 2027, satisfaire à la condition d'accréditation requise pour l'inscription sur la liste mentionnée à l'article L. 822-3 du code de commerce.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2024-636 du 27 juin 2024 modifiant le décret n° 2023-1394 du 30 décembre 2023 aux fins de préciser la condition d'accréditation des organismes tiers indépendants avant le 1er janvier 2026)