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\nL'arrêté du 26 mai 1977 fixant le programme et les modalités de l'examen d'aptitude aux fonctions de commissaires aux comptes, publié au Journal officiel du 2 juin 1977, est abrogé.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006203778", "cible": false, "cidtexte": "JORFTEXT000000857887", "id": "JORFTEXT000000857887", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000857887": { "SM": { "CONTENU": "ABROGE L'ARRETE DU 04-04-1972." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000283652", "#text": "Arrêté du 4 avril 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000283652", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-04" }, { "@id": "JORFTEXT000000682575", "#text": "Arrêté du 6 mai 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000682575", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-05-06" }, { "@id": "JORFTEXT000000363060", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363060", "@nortexte": "JUSC9420068A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-24" }, { "@id": "LEGIARTI000006203778", "@num": "5", "#text": "Arrêté du 24 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363060", "@nortexte": "JUSC9420068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-24" } ] }, "TITRE": "Arrêté du 26 mai 1977", "MCS_TXT": { "MC": [ "SOCIETE", "COMMISSAIRE AUX COMPTES", "EXAMEN D'APTITUDE", "PROGRAMME", "EPREUVE" ] }, "TITREFULL": "Arrêté du 26 mai 1977 PROGRAMME ET MODALITES DE L'EXAMEN D'APTITUDE AUX FONCTIONS DE COMMISSAIRE AUX COMPTES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000857887", "DATE_PUBLI": "1977-06-02", "DATE_TEXTE": "1977-05-26", "ORIGINE_PUBLI": "JORF du 2 juin 1977, numéro complémentaire", "PAGE_DEB_PUBLI": 2875 } }, "META_COMMUN": { "ID": "JORFTEXT000000857887", "URL": "texte/version/JORF/TEXT/00/00/00/85/78/JORFTEXT000000857887.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9770602C4" } } }, "JORFTEXT000000283652": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000857887", "#text": "Arrêté du 26 mai 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000857887", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1977-05-26" } ] }, "TITRE": "Arrêté du 4 avril 1972", "MCS_TXT": { "MC": [ "SOCIETE", "ADMINISTRATEUR", "RESPONSABILITE", "COMMISSAIRE AUX COMPTES" ] }, "TITREFULL": "Arrêté du 4 avril 1972 PROGRAMME ET MODALITES DE L'EXAMEN D'APTITUDE AUX FONCTIONS DE COMMISSAIRES AUX COMPTES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000283652", "DATE_PUBLI": "1972-04-19", "DATE_TEXTE": "1972-04-04", "ORIGINE_PUBLI": "JORF du 19 avril 1972", "PAGE_DEB_PUBLI": 4125 } }, "META_COMMUN": { "ID": "JORFTEXT000000283652", "URL": "texte/version/JORF/TEXT/00/00/00/28/36/JORFTEXT000000283652.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9720419P11" } } }, "JORFTEXT000000363060": { "SM": { "CONTENU": "ORGANISATION DE L'EXAMEN D'APTITUDE PREVU A L'ART. 3-1 (AL. 2) DU DECRET 761141 DU 07-12-1976.
CONTENU DU PROGRAMME DE L'EXAMEN ET COMPOSITION DU JURY.
ABROGATION DE L'ARRETE DU 26-05-1977.
APPLICATION DES ART. 3,3-1,5,5-1 ET 5-2 DU DECRET 69810 DU 18-08-1969." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000499863", "#text": "Décret n°69-810 du 12 août 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000689905", "#text": "Décret n°76-1141 du 7 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000689905", "@numtexte": "76-1141", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-07" }, { "@id": "JORFTEXT000000857887", "#text": "Arrêté du 26 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000857887", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "1977-05-26" }, { "@id": "JORFTEXT000000682575", "#text": "Arrêté du 6 mai 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000682575", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-05-06" }, { "@id": "JORFARTI000020152132", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" } ] }, "TITRE": "Arrêté du 24 janvier 1994", "MCS_TXT": { "MC": [ "JUSTICE", "COMPTABILITE PUBLIQUE", "COMMISSAIRE AUX COMPTES", "RECRUTEMENT", "EXAMEN D'APTITUDE", "EPREUVE", "PROGRAMME", "JURY", "COMPOSITION" ] }, "MINISTERE": "MINISTERE DE LA JUSTICE", "TITREFULL": "Arrêté du 24 janvier 1994 fixant le programme et les modalités de l'examen d'aptitude aux fonctions de commissaire au comptes" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000363060", "NOR": "JUSC9420068A", "DATE_PUBLI": "1994-02-06", "DATE_TEXTE": "1994-01-24", "ORIGINE_PUBLI": "JORF n°31 du 6 février 1994", "PAGE_DEB_PUBLI": 2085, "PAGE_FIN_PUBLI": 19940206 } }, "META_COMMUN": { "ID": "JORFTEXT000000363060", "URL": "texte/version/JORF/TEXT/00/00/00/36/30/JORFTEXT000000363060.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9940206P1" } }, "VISAS": { "CONTENU": "Le ministre d'Etat, garde des sceaux, ministre de la justice, et le ministre de l'enseignement supérieur et de la recherche,
Vu le décret no 69-810 du 12 août 1969 modifié relatif à l'organisation de la profession et au statut professionnel des commissaires aux comptes, et notamment ses articles 3, 3-1, 5, 5-1 et 5-2,
Arrêtent:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 24 janvier 1994.
\n

Le ministre d'Etat, garde des sceaux,

ministre de la justice,

Pour le ministre et par délégation:

Le directeur des affaires civiles et du sceau,

A. BENMAKHLOUF

Le ministre de l'enseignement supérieur et de la recherche,
Pour le ministre et par délégation:
Le directeur général des enseignements supérieurs,
J.-P. BARDET" } }, "JORFTEXT000000682575": { "SM": { "CONTENU": "MODIFICATION DE L'ART. 1 (AL. 2 ET 3) ET DE L'ART. 3 (AL. 4) DE L'ARRETE DU 26-05-1977." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000857887", "#text": "Arrêté du 26 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000857887", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1977-05-26" }, { "@id": "JORFTEXT000000363060", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363060", "@nortexte": "JUSC9420068A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-24" } ] }, "TITRE": "Arrêté du 6 mai 1986", "MCS_TXT": { "MC": [ "SOCIETE", "PROGRAMME", "EXAMEN D'APTITUDE", "EXAMEN", "COMMISSAIRE AUX COMPTES" ] }, "TITREFULL": "Arrêté du 6 mai 1986 MODIFIANT L'ARRETE DU 26-05-1977 RELATIF AU PROGRAMME ET MODALITES DE L'EXAMEN D'APTITUDE AUX FONCTIONS DE COMMISSAIRE AUX 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