{ "texte_version": { "LEGITEXT000005626806": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000516489", "#text": "Décret 81-537 1981-05-12 art. 9, art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000516489", "@numtexte": "81-537", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" } ] }, "TITRE": "Arrêté du 20 septembre 1985", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 20 septembre 1985 fixant la liste des titres ou diplômes ouvrant droit à dispense d'épreuves au diplôme d'études comptables supérieures", "DATE_DEBUT": "1985-10-29" }, "META_TEXTE_CHRONICLE": { "CID": "LEGITEXT000005626806", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1985-09-20", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "1987-08-22" } }, "META_COMMUN": { "ID": "LEGITEXT000005626806", "URL": "texte/version/LEGI/TEXT/00/00/05/62/68/LEGITEXT000005626806.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI", "ANCIEN_ID": "AKIDU" } }, "VISAS": { "CONTENU": "
Le ministre de l'économie, des finances et du budget et le ministre de l'éducation nationale,
\n
Vu l'ordonnance n° 45-2138 du 19 septembre 1945 modifié portant institution de l'ordre des experts-comptables et comptables agréés et réglementant les professions d'experts-comptables et de comptables agréés ;
\n
Vu le décret n° 81-537 du 12 mai 1981, modifié par le décret n° 82-408 du 14 mai 1982 relatif au diplôme d'études comptables supérieures, notamment ses articles 9 et 10 ;
\n
Vu l'arrêté du 19 mars 1982, modifié par les arrêtés du 18 mars 1983, du 16 février 1984 et du 4 février 1985 fixant la liste des titres ou diplômes ouvrant droit à dispense d'épreuves du diplôme d'études comptables supérieures ;
\n
Vu l'avis de la commission consultative pour la formation professionnelle des experts-comptables,
" }, "SIGNATAIRES": { "CONTENU": "Le ministre de l'éducation nationale,
\n Pour le ministre et par délégation :
\n Le directeur des enseignements supérieurs,
\n O. SCHRAMECK.
\n Le ministre de l'économie, des finances et du budget, Pour le ministre et par délégation :
\n Le directeur général des impôts,
\n Y. OLLIVIER.
" } }, "JORFTEXT000000516489": { "SM": { "CONTENU": "CANDIDATURES,EPREUVES DU CERTIFICAT PREPARATOIRE AUX ETUDES COMPTABLES ET LE DIPLOME D'ETUDES COMPTABLES SUPERIEURES,COMPOSITION DES COMMISSIONS ACADEMIQUES OU INTER-ACADEMIQUES JUGEANT LES EPREUVES,DISPENSES D'EPREUVES,SESSIONS D'EXAMEN.
SOUS RESERVE DES DISPOSITIONS TRANSITOIRES DES ART. 13,14 ET 15 CI-DESSUS,LE DECRET 63999 DU 04-10-1963 EST ABROGE." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000495830", "#text": "Décret n°63-999 du 4 octobre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000495830", "@numtexte": "63-999", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-04" }, { "@id": "LEGIARTI000006933487", "@num": "2", "#text": "Décret n°70-147 du 19 février 1970 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006199735", "@num": "3", "#text": "Décret n°81-536 du 12 mai 1981 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199736", "@num": "3", "#text": "Décret n°81-536 du 12 mai 1981 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199733", "@num": "Annexe", "#text": "Décret n°81-536 du 12 mai 1981 - art. Annexe (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000674192", "#text": "Arrêté du 11 août 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGITEXT000005626779", "#text": "Arrêté du 11 août 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203959", "@num": "1", "#text": "Arrêté du 11 août 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203959", "@num": "1", "#text": "Arrêté du 11 août 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203960", "@num": "2", "#text": "Arrêté du 11 août 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203960", "@num": "2", "#text": "Arrêté du 11 août 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203961", "@num": "3", "#text": "Arrêté du 11 août 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203961", "@num": "3", "#text": "Arrêté du 11 août 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203962", "@num": "4", "#text": "Arrêté du 11 août 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203962", "@num": "4", "#text": "Arrêté du 11 août 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203963", "@num": "5", "#text": "Arrêté du 11 août 1981 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203964", "@num": "6", "#text": "Arrêté du 11 août 1981 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203965", "@num": "7", "#text": "Arrêté du 11 août 1981 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "LEGIARTI000006203966", "@num": "8", "#text": "Arrêté du 11 août 1981 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674192", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-08-11" }, { "@id": "JORFTEXT000000862558", "#text": "Arrêté du 19 mars 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000862558", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-03-19" }, { "@id": "LEGITEXT000005626797", "#text": "Arrêté du 19 mars 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000862558", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-03-19" }, { "@id": "LEGIARTI000006203968", "@num": "1", "#text": "Arrêté du 19 mars 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862558", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-03-19" }, { "@id": "LEGIARTI000006203968", "@num": "1", "#text": "Arrêté du 19 mars 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862558", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-03-19" }, { "@id": "JORFTEXT000000336035", "#text": "Décret n°82-408 du 14 mai 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000336035", "@numtexte": "82-408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-14" }, { "@id": "JORFTEXT000000659154", "#text": "Arrêté du 4 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000659154", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006410627", "@num": "4", "#text": "Décret n°85-1389 du 27 décembre 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688578", "@numtexte": "85-1389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000006410625", "@num": "4", "#text": "Décret n°85-1389 du 27 décembre 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688578", "@numtexte": "85-1389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000006410623", "@num": "4", "#text": "Décret n°85-1389 du 27 décembre 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688578", "@numtexte": "85-1389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000006410626", "@num": "4", "#text": "Décret n°85-1389 du 27 décembre 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688578", "@numtexte": "85-1389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000006410624", "@num": "4", "#text": "Décret n°85-1389 du 27 décembre 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688578", "@numtexte": "85-1389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "JORFTEXT000000497317", "#text": "Arrêté du 15 avril 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000497317", "@nortexte": "RESS8700198A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-04-15" }, { "@id": "JORFTEXT000000497318", "#text": "Arrêté du 16 avril 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000497318", "@nortexte": "RESS8700207A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-04-16" }, { "@id": "JORFTEXT000000512067", "#text": "Décret n°88-80 du 22 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000512067", "@nortexte": "RESK8800028D", "@numtexte": "88-80", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006199802", "@num": "15", "#text": "Décret n°88-80 du 22 janvier 1988 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512067", "@nortexte": "RESK8800028D", "@numtexte": "88-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006199804", "@num": "17", "#text": "Décret n°88-80 du 22 janvier 1988 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512067", "@nortexte": "RESK8800028D", "@numtexte": "88-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006199805", "@num": "18", "#text": "Décret n°88-80 du 22 janvier 1988 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512067", "@nortexte": "RESK8800028D", "@numtexte": "88-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006436914", "@num": "18", "#text": "Décret n°2006-1706 du 22 décembre 2006 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819472", "@nortexte": "MENS0602696D", "@numtexte": "2006-1706", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-22" }, { "@id": "LEGIARTI000006436915", "@num": "19", "#text": "Décret n°2006-1706 du 22 décembre 2006 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819472", "@nortexte": "MENS0602696D", "@numtexte": "2006-1706", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-22" }, { "@id": "JORFARTI000021574365", "@num": "6", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021655314", "@num": "6", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025599450", "@num": "198", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 198 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844731", "@num": "210", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 210 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599723", "@num": "68", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFARTI000025596252", "@num": "198", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 198, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFARTI000025596509", "@num": "68", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 68, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114683", "@num": "503", "#text": "Arrêté du 3 mai 2012 - art. 503 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFARTI000025836293", "#text": "Arrêté du 3 mai 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFARTI000027143939", "@num": "2", "#text": "Décret n°2013-192 du 5 mars 2013 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027143928", "@nortexte": "JUSC1126718D", "@numtexte": "2013-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-05" }, { "@id": "LEGIARTI000041860891", "#text": "Arrêté du 17 avril 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "JORFARTI000041857112", "#text": "Arrêté du 17 avril 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041857011", "@nortexte": "ECOZ2010826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-17" }, { "@id": "LEGIARTI000042585048", "#text": "Arrêté du 25 novembre 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "JORFARTI000042576322", "#text": "Arrêté du 25 novembre 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042576208", "@nortexte": "ECOE2025735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000045366853", "@num": "503", "#text": "Arrêté du 19 janvier 2022 - art. 503 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "JORFARTI000045365574", "@num": "503", "#text": "Arrêté du 19 janvier 2022 - art. 503, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045365410", "@nortexte": "ECOE2115717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-19" }, { "@id": "JORFARTI000049252886", "@num": "503", "#text": "Arrêté du 6 mars 2024 - art. 503", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000049256068", "@num": "503", "#text": "Arrêté du 6 mars 2024 - art. 503 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGITEXT000005626806", "#text": "Arrêté du 20 septembre 1985", "@sens": "cible", "@cidtexte": "LEGITEXT000005626806", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-20" }, { "@id": "LEGIARTI000006203993", "@num": "1", "#text": "Arrêté du 20 septembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005626806", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-20" }, { "@id": "LEGIARTI000006203993", "@num": "1", "#text": "Arrêté du 20 septembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005626806", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-20" }, { "@id": "LEGIARTI000027146379", "@num": "A822-2", "#text": "Code de commerce - art. 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