{ "article": { "LEGIARTI000006912496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1970-02-22", "DATE_DEBUT": "1945-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006912496", "URL": "article/LEGI/ARTI/00/00/06/91/24/LEGIARTI000006912496.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 JORF 21 septembre 1945 rectificatif JORF 30 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912667", "@num": "12", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912514", "@num": "4 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006933668", "@num": "14", "#text": "Décret n° 70-147 du 19 février 1970 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933669", "@num": "15", "#text": "Décret n° 70-147 du 19 février 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933688", "@num": "18", "#text": "Décret n° 70-147 du 19 février 1970 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933945", "@num": "32", "#text": "Décret n°70-147 du 19 février 1970 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006934358", "@num": "10", "#text": "Décret n°73-645 du 18 juin 1973 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934359", "@num": "11", "#text": "Décret n°73-645 du 18 juin 1973 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934360", "@num": "12", "#text": "Décret n°73-645 du 18 juin 1973 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934361", "@num": "13", "#text": "Décret n°73-645 du 18 juin 1973 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934363", "@num": "15", "#text": "Décret n°73-645 du 18 juin 1973 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934367", "@num": "19", "#text": "Décret n°73-645 du 18 juin 1973 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934350", "@num": "2", "#text": "Décret n°73-645 du 18 juin 1973 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934368", "@num": "20", "#text": "Décret n°73-645 du 18 juin 1973 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934351", "@num": "3", "#text": "Décret n°73-645 du 18 juin 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934353", "@num": "5", "#text": "Décret n°73-645 du 18 juin 1973 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934354", "@num": "6", "#text": "Décret n°73-645 du 18 juin 1973 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934355", "@num": "7", "#text": "Décret n°73-645 du 18 juin 1973 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934356", "@num": "8", "#text": "Décret n°73-645 du 18 juin 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934357", "@num": "9", "#text": "Décret n°73-645 du 18 juin 1973 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006199752", "@num": "19", "#text": "Décret n°81-536 du 12 mai 1981 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199734", "@num": "2", "#text": "Décret n°81-536 du 12 mai 1981 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199753", "@num": "20", "#text": "Décret n°81-536 du 12 mai 1981 - art. 20 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006273761", "@num": "72", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000006064145", "#text": "Décret n°83-500 du 17 juin 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199770", "@num": "1", "#text": "Décret n°83-500 du 17 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199783", "@num": "1", "#text": "Décret n°86-211 du 14 février 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332766", "@numtexte": "86-211", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "LEGIARTI000006202445", "@num": "7", "#text": "Décret n°97-586 du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000383437", "@nortexte": "ECOX9700064D", "@numtexte": "97-586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000021655312", "@num": "5", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025599849", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114702", "@num": "507", "#text": "Arrêté du 3 mai 2012 - art. 507 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049256076", "@num": "507", "#text": "Arrêté du 6 mars 2024 - art. 507 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000048872032", "@num": "A821-15", "#text": "Code de commerce - art. A821-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933088", "@num": "A822-12", "#text": "Code de commerce - art. A822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132387", "@fin": "2004-03-27", "#text": "Section I : Des experts comptables.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912496", "@fin": "1970-02-22", "@num": "4", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912497", "@fin": "1994-08-10", "@num": "4", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912498", "@fin": "2004-03-27", "@num": "4", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006912499", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le titre d'expert comptable stagiaire est réservé aux candidats à la profession d'expert comptable qui sont admis par le conseil de l'ordre à effectuer un stage professionnel et qui ont, en outre, satisfait aux conditions d'examen qui seront fixées par un décret ultérieur.
\n
Les experts comptables stagiaires ne sont pas membres de l'ordre, mais sont soumis à sa surveillance et à son contrôle disciplinaire.
" } }, "LEGIARTI000006912497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-08-10", "DATE_DEBUT": "1970-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006912497", "URL": "article/LEGI/ARTI/00/00/06/91/24/LEGIARTI000006912497.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX004AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912667", "@num": "12", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912514", "@num": "4 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000317517", "#text": "Loi 68-946 1968-10-31 art. 33 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000317517", "@numtexte": "68-946", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1968-10-31" }, { "@id": "LEGIARTI000006933668", "@num": "14", "#text": "Décret n° 70-147 du 19 février 1970 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933669", "@num": "15", "#text": "Décret n° 70-147 du 19 février 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933688", "@num": "18", "#text": "Décret n° 70-147 du 19 février 1970 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933945", "@num": "32", "#text": "Décret n°70-147 du 19 février 1970 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006934358", "@num": "10", "#text": "Décret n°73-645 du 18 juin 1973 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934359", "@num": "11", "#text": "Décret n°73-645 du 18 juin 1973 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934360", "@num": "12", "#text": "Décret n°73-645 du 18 juin 1973 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934361", "@num": "13", "#text": "Décret n°73-645 du 18 juin 1973 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934363", "@num": "15", "#text": "Décret n°73-645 du 18 juin 1973 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934367", "@num": "19", "#text": "Décret n°73-645 du 18 juin 1973 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934350", "@num": "2", "#text": "Décret n°73-645 du 18 juin 1973 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934368", "@num": "20", "#text": "Décret n°73-645 du 18 juin 1973 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934351", "@num": "3", "#text": "Décret n°73-645 du 18 juin 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934353", "@num": "5", "#text": "Décret n°73-645 du 18 juin 1973 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934354", "@num": "6", "#text": "Décret n°73-645 du 18 juin 1973 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934355", "@num": "7", "#text": "Décret n°73-645 du 18 juin 1973 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934356", "@num": "8", "#text": "Décret n°73-645 du 18 juin 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934357", "@num": "9", "#text": "Décret n°73-645 du 18 juin 1973 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006199752", "@num": "19", "#text": "Décret n°81-536 du 12 mai 1981 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199734", "@num": "2", "#text": "Décret n°81-536 du 12 mai 1981 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199753", "@num": "20", "#text": "Décret n°81-536 du 12 mai 1981 - art. 20 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006273761", "@num": "72", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000006064145", "#text": "Décret n°83-500 du 17 juin 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199770", "@num": "1", "#text": "Décret n°83-500 du 17 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199783", "@num": "1", "#text": "Décret n°86-211 du 14 février 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332766", "@numtexte": "86-211", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "LEGIARTI000006202445", "@num": "7", "#text": "Décret n°97-586 du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000383437", "@nortexte": "ECOX9700064D", "@numtexte": "97-586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000021655312", "@num": "5", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025599849", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114702", "@num": "507", "#text": "Arrêté du 3 mai 2012 - art. 507 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049256076", "@num": "507", "#text": "Arrêté du 6 mars 2024 - art. 507 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000048872032", "@num": "A821-15", "#text": "Code de commerce - art. A821-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933088", "@num": "A822-12", "#text": "Code de commerce - art. A822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132387", "@fin": "2004-03-27", "#text": "Section I : Des experts comptables.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912496", "@fin": "1970-02-22", "@num": "4", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912497", "@fin": "1994-08-10", "@num": "4", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912498", "@fin": "2004-03-27", "@num": "4", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006912499", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le titre d'expert comptable stagiaire est réservé :
\n
a) Aux candidats à la profession d'expert comptable qui sont admis par le conseil de l'ordre à effectuer un stage professionnel et qui ont, en outre, satisfait aux conditions d'examen fixées par décret ; b) Aux titulaires du diplôme d'études comptables supérieures justifiant de deux années de pratique professionnelle jugée suffisante par le conseil de l'ordre et acquise chez un membre de l'ordre ou dans une entreprise publique ou privée.
\n
Le refus d'inscription des candidats à la profession d'expert comptable au tableau des experts comptables est motivé.
\n
En cas de refus, les candidats pourront faire appel de cette décision devant le comité national du tableau.
\n
Durant une période de cinq ans à compter de leur inscription au tableau, susceptible de faire l'objet de prolongations dont la durée totale ne doit pas excéder trois ans, les experts comptables stagiaires visés au b ci-dessus peuvent, soit pour leur propre compte, soit en qualité de salarié d'un membre de l'ordre, expert comptable ou comptable agréé, tenir, centraliser, ouvrir, arrêter ou surveiller la comptabilité des entreprises et organismes de toute nature. Ils doivent remplir les obligations précisées par le règlement intérieur de l'ordre et leur activité professionnelle est soumise au contrôle d'un maître de stage. Si, à l'expiration de leur stage, ils n'ont pas obtenu le diplôme d'expertise comptable, ils sont radiés du tableau. Il leur est délivré une attestation de fin de stage en vue de leur inscription éventuelle aux diverses épreuves du diplôme d'expertise comptable. Le nombre maximum de comptables salariés dont un expert comptable stagiaire peut utiliser les services est fixé par décret.
\n
Les experts comptables stagiaires ne sont pas membres de l'ordre mais sont soumis à sa surveillance et à son contrôle disciplinaire.
" } }, "LEGIARTI000006912498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006912498", "URL": "article/LEGI/ARTI/00/00/06/91/24/LEGIARTI000006912498.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX004AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912667", "@num": "12", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912514", "@num": "4 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006933668", "@num": "14", "#text": "Décret n° 70-147 du 19 février 1970 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933669", "@num": "15", "#text": "Décret n° 70-147 du 19 février 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933688", "@num": "18", "#text": "Décret n° 70-147 du 19 février 1970 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933945", "@num": "32", "#text": "Décret n°70-147 du 19 février 1970 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006934358", "@num": "10", "#text": "Décret n°73-645 du 18 juin 1973 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934359", "@num": "11", "#text": "Décret n°73-645 du 18 juin 1973 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934360", "@num": "12", "#text": "Décret n°73-645 du 18 juin 1973 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934361", "@num": "13", "#text": "Décret n°73-645 du 18 juin 1973 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934363", "@num": "15", "#text": "Décret n°73-645 du 18 juin 1973 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934367", "@num": "19", "#text": "Décret n°73-645 du 18 juin 1973 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934350", "@num": "2", "#text": "Décret n°73-645 du 18 juin 1973 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934368", "@num": "20", "#text": "Décret n°73-645 du 18 juin 1973 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934351", "@num": "3", "#text": "Décret n°73-645 du 18 juin 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934353", "@num": "5", "#text": "Décret n°73-645 du 18 juin 1973 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934354", "@num": "6", "#text": "Décret n°73-645 du 18 juin 1973 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934355", "@num": "7", "#text": "Décret n°73-645 du 18 juin 1973 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934356", "@num": "8", "#text": "Décret n°73-645 du 18 juin 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934357", "@num": "9", "#text": "Décret n°73-645 du 18 juin 1973 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006199752", "@num": "19", "#text": "Décret n°81-536 du 12 mai 1981 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199734", "@num": "2", "#text": "Décret n°81-536 du 12 mai 1981 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199753", "@num": "20", "#text": "Décret n°81-536 du 12 mai 1981 - art. 20 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006273761", "@num": "72", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000006064145", "#text": "Décret n°83-500 du 17 juin 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199770", "@num": "1", "#text": "Décret n°83-500 du 17 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199783", "@num": "1", "#text": "Décret n°86-211 du 14 février 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332766", "@numtexte": "86-211", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08 art. 49 *modalités d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698356", "@num": "39", "#text": "Loi n°94-679 du 8 août 1994 - art. 39 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698436", "@num": "50", "#text": "Loi n°94-679 du 8 août 1994 - art. 50 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006202445", "@num": "7", "#text": "Décret n°97-586 du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000383437", "@nortexte": "ECOX9700064D", "@numtexte": "97-586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000021655312", "@num": "5", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025599849", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114702", "@num": "507", "#text": "Arrêté du 3 mai 2012 - art. 507 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049256076", "@num": "507", "#text": "Arrêté du 6 mars 2024 - art. 507 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000048872032", "@num": "A821-15", "#text": "Code de commerce - art. A821-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933088", "@num": "A822-12", "#text": "Code de commerce - art. A822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132387", "@fin": "2004-03-27", "#text": "Section I : Des experts comptables.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912496", "@fin": "1970-02-22", "@num": "4", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912497", "@fin": "1994-08-10", "@num": "4", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912498", "@fin": "2004-03-27", "@num": "4", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006912499", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le titre d'expert-comptable stagiaire est réservé aux candidats à la profession d'expert-comptable qui répondent à des conditions de diplôme fixées par décret et qui sont admis par le conseil de l'ordre à effectuer un stage professionnel.
\n
Le refus d'inscription des candidats à la profession d'expert-comptable au tableau des experts comptables est motivé.
\n
En cas de refus, les candidats pourront faire appel de cette décision devant le comité national du tableau.
\n
Les experts-comptables stagiaires ne sont pas membres de l'ordre mais sont soumis à sa surveillance et à son contrôle disciplinaire.
" } }, "LEGIARTI000006912499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006912499", "URL": "article/LEGI/ARTI/00/00/06/91/24/LEGIARTI000006912499.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX004AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912667", "@num": "12", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912514", "@num": "4 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006933668", "@num": "14", "#text": "Décret n° 70-147 du 19 février 1970 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933669", "@num": "15", "#text": "Décret n° 70-147 du 19 février 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933688", "@num": "18", "#text": "Décret n° 70-147 du 19 février 1970 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006933945", "@num": "32", "#text": "Décret n°70-147 du 19 février 1970 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505162", "@numtexte": "70-147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-02-19" }, { "@id": "LEGIARTI000006934358", "@num": "10", "#text": "Décret n°73-645 du 18 juin 1973 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934359", "@num": "11", "#text": "Décret n°73-645 du 18 juin 1973 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934360", "@num": "12", "#text": "Décret n°73-645 du 18 juin 1973 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934361", "@num": "13", "#text": "Décret n°73-645 du 18 juin 1973 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934363", "@num": "15", "#text": "Décret n°73-645 du 18 juin 1973 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934367", "@num": "19", "#text": "Décret n°73-645 du 18 juin 1973 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934350", "@num": "2", "#text": "Décret n°73-645 du 18 juin 1973 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934368", "@num": "20", "#text": "Décret n°73-645 du 18 juin 1973 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934351", "@num": "3", "#text": "Décret n°73-645 du 18 juin 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934353", "@num": "5", "#text": "Décret n°73-645 du 18 juin 1973 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934354", "@num": "6", "#text": "Décret n°73-645 du 18 juin 1973 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934355", "@num": "7", "#text": "Décret n°73-645 du 18 juin 1973 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934356", "@num": "8", "#text": "Décret n°73-645 du 18 juin 1973 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006934357", "@num": "9", "#text": "Décret n°73-645 du 18 juin 1973 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000006199752", "@num": "19", "#text": "Décret n°81-536 du 12 mai 1981 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199734", "@num": "2", "#text": "Décret n°81-536 du 12 mai 1981 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199753", "@num": "20", "#text": "Décret n°81-536 du 12 mai 1981 - art. 20 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006273761", "@num": "72", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000006064145", "#text": "Décret n°83-500 du 17 juin 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199770", "@num": "1", "#text": "Décret n°83-500 du 17 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199783", "@num": "1", "#text": "Décret n°86-211 du 14 février 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332766", "@numtexte": "86-211", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "LEGIARTI000006202445", "@num": "7", "#text": "Décret n°97-586 du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000383437", "@nortexte": "ECOX9700064D", "@numtexte": "97-586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "JORFTEXT000000436810", "#text": "Ordonnance 2004-279 2004-03-25 art. 5 26° JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000436810", "@nortexte": "ECOX0400008R", "@numtexte": "2004-279", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000021655312", "@num": "5", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025599849", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114702", "@num": "507", "#text": "Arrêté du 3 mai 2012 - art. 507 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049256076", "@num": "507", "#text": "Arrêté du 6 mars 2024 - art. 507 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252359", "@nortexte": "ECOE2403247A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-06" }, { "@id": "LEGIARTI000048872032", "@num": "A821-15", "#text": "Code de commerce - art. A821-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933088", "@num": "A822-12", "#text": "Code de commerce - art. A822-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912496", "@fin": "1970-02-22", "@num": "4", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912497", "@fin": "1994-08-10", "@num": "4", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912498", "@fin": "2004-03-27", "@num": "4", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006912499", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le titre d'expert-comptable stagiaire est réservé aux candidats à la profession d'expert-comptable qui répondent à des conditions de diplôme fixées par décret et qui sont admis par le conseil de l'ordre à effectuer un stage professionnel.

\n
\n

Le refus d'inscription des candidats à la profession d'expert-comptable au tableau des experts comptables est motivé.

\n
\n

En cas de refus, les candidats pourront faire appel de cette décision devant le comité national du tableau.

\n
\n

Les experts-comptables stagiaires ne sont pas membres de l'ordre mais sont soumis à sa surveillance et à son contrôle disciplinaire.

\n
" } }, "LEGIARTI000021655347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021655347", "URL": "article/LEGI/ARTI/00/00/21/65/53/LEGIARTI000021655347.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006063533", "#text": "Décret n°81-536 du 12 mai 1981 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006082889", "#text": "Décret n°81-536 du 12 mai 1981 - Annexes (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006113262", "#text": "Décret n°81-536 du 12 mai 1981 - Certificats obtenus suivant le régime du 4 octo... (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006113263", "#text": "Décret n°81-536 du 12 mai 1981 - Chapitre 1er : Dispositions communes aux expert... (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006113264", "#text": "Décret n°81-536 du 12 mai 1981 - Chapitre II : Dispositions relatives aux expert... (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006113265", "#text": "Décret n°81-536 du 12 mai 1981 - Chapitre III : Dispositions relatives aux exper... (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006082890", "#text": "Décret n°81-536 du 12 mai 1981 - Titre 1er : Du stage (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006082891", "#text": "Décret n°81-536 du 12 mai 1981 - Titre II : Du diplôme d'expertise comptable. (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006082892", "#text": "Décret n°81-536 du 12 mai 1981 - Titre III : De la commission consultative pour ... (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGISCTA000006082893", "#text": "Décret n°81-536 du 12 mai 1981 - Titre IV : Dispositions transitoires et diverses. (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199732", "@num": "1", "#text": "Décret n°81-536 du 12 mai 1981 - art. 1 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199743", "@num": "10", "#text": "Décret n°81-536 du 12 mai 1981 - art. 10 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199744", "@num": "11", "#text": "Décret n°81-536 du 12 mai 1981 - art. 11 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199745", "@num": "12", "#text": "Décret n°81-536 du 12 mai 1981 - art. 12 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199746", "@num": "13", "#text": "Décret n°81-536 du 12 mai 1981 - art. 13 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199747", "@num": "14", "#text": "Décret n°81-536 du 12 mai 1981 - art. 14 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199748", "@num": "15", "#text": "Décret n°81-536 du 12 mai 1981 - art. 15 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199749", "@num": "16", "#text": "Décret n°81-536 du 12 mai 1981 - art. 16 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199750", "@num": "17", "#text": "Décret n°81-536 du 12 mai 1981 - art. 17 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199751", "@num": "18", "#text": "Décret n°81-536 du 12 mai 1981 - art. 18 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199752", "@num": "19", "#text": "Décret n°81-536 du 12 mai 1981 - art. 19 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199734", "@num": "2", "#text": "Décret n°81-536 du 12 mai 1981 - art. 2 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199753", "@num": "20", "#text": "Décret n°81-536 du 12 mai 1981 - art. 20 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199754", "@num": "21", "#text": "Décret n°81-536 du 12 mai 1981 - art. 21 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199755", "@num": "22", "#text": "Décret n°81-536 du 12 mai 1981 - art. 22 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199756", "@num": "23", "#text": "Décret n°81-536 du 12 mai 1981 - art. 23 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199757", "@num": "23-1", "#text": "Décret n°81-536 du 12 mai 1981 - art. 23-1 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199758", "@num": "24", "#text": "Décret n°81-536 du 12 mai 1981 - art. 24 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199759", "@num": "25", "#text": "Décret n°81-536 du 12 mai 1981 - art. 25 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199761", "@num": "26", "#text": "Décret n°81-536 du 12 mai 1981 - art. 26 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199762", "@num": "27", "#text": "Décret n°81-536 du 12 mai 1981 - art. 27 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199763", "@num": "28", "#text": "Décret n°81-536 du 12 mai 1981 - art. 28 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199764", "@num": "28-1", "#text": "Décret n°81-536 du 12 mai 1981 - art. 28-1 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199765", "@num": "29", "#text": "Décret n°81-536 du 12 mai 1981 - art. 29 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199736", "@num": "3", "#text": "Décret n°81-536 du 12 mai 1981 - art. 3 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199766", "@num": "30", "#text": "Décret n°81-536 du 12 mai 1981 - art. 30 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199768", "@num": "32", "#text": "Décret n°81-536 du 12 mai 1981 - art. 32 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199731", "@num": "33", "#text": "Décret n°81-536 du 12 mai 1981 - art. 33 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199737", "@num": "4", "#text": "Décret n°81-536 du 12 mai 1981 - art. 4 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199738", "@num": "5", "#text": "Décret n°81-536 du 12 mai 1981 - art. 5 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199739", "@num": "6", "#text": "Décret n°81-536 du 12 mai 1981 - art. 6 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000020142723", "@num": "7", "#text": "Décret n°81-536 du 12 mai 1981 - art. 7 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199741", "@num": "8", "#text": "Décret n°81-536 du 12 mai 1981 - art. 8 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199742", "@num": "9", "#text": "Décret n°81-536 du 12 mai 1981 - art. 9 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000006199733", "@num": "Annexe", "#text": "Décret n°81-536 du 12 mai 1981 - art. Annexe (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGITEXT000006064145", "#text": "Décret n°83-500 du 17 juin 1983 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199770", "@num": "1", "#text": "Décret n°83-500 du 17 juin 1983 - art. 1 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" }, { "@id": "LEGIARTI000006199769", "@num": "2", "#text": "Décret n°83-500 du 17 juin 1983 - art. 2 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000313024", "@numtexte": "83-500", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021655303", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS TRANSITOIRES ET FINALES", "@debut": "2010-07-01" } ] }, "@cid": "JORFTEXT000021574345", "@nor": "ESRS0905375D", "@num": "2009-1789", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-1789 du 30 décembre 2009 relatif au diplôme d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021574345", "@c_titre_court": "Décret n°2009-1789 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-1789 du 30 décembre 2009 relatif au diplôme d'expertise comptable", "@debut": "2010-07-01", "@id_txt": "LEGITEXT000021655290", "@c_titre_court": "Décret n°2009-1789 du 30 décembre 2009" } ], "@ministere": "Ministère de l'enseignement supérieur et de la recherche", "@date_publi": "2010-01-01", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021655347", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021574389", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Décret n°81-536 du 12 mai 1981
\n Art. 1, Art. 33, Sct. Titre 1er : Du stage, Sct. Chapitre 1er : Dispositions communes aux experts-comptables stagiaires autorisés., Art. 2, Art. 3, Art. 4, Art. 5, Art. 6, Art. 7, Art. 8, Art. 9, Art. 10, Art. 11, Art. 12, Art. 13, Art. 14, Art. 15, Sct. Chapitre II : Dispositions relatives aux experts-comptables stagiaires., Art. 16, Art. 17, Sct. Chapitre III : Dispositions relatives aux experts-comptables stagiaires autorisés., Art. 18, Art. 19, Sct. Titre II : Du diplôme d'expertise comptable., Art. 20, Art. 21, Art. 22, Art. 23, Art. 23-1, Art. 24, Sct. Titre III : De la commission consultative pour la formation professionnelle des experts-comptables., Art. 25, Art. 26, Sct. Titre IV : Dispositions transitoires et diverses., Art. 27, Art. 28, Art. 28-1, Art. 29, Art. 30, Art. 32, Sct. Annexes, Sct. Certificats obtenus suivant le régime du 4 octobre 1963 du diplôme d'études comptables supérieures et le régime du 18 juin 1973 du diplôme d'expertise comptable, dispenses accordées pour les épreuves du certificat préparatoire aux études comptables et financières régi par le décret n° 81-536., Art. Annexe\n
\n

- Décret n°83-500 du 17 juin 1983
\n Art. 1, Art. 2\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021655347", "cible": false, "cidtexte": "JORFTEXT000000313024", "id": "LEGITEXT000006064145", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006912498", "cible": true, "cidtexte": "JORFTEXT000000313024", "id": "LEGITEXT000006064145", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006912499", "cible": true, "cidtexte": "JORFTEXT000000313024", "id": "LEGITEXT000006064145", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006912496", "cible": true, "cidtexte": "JORFTEXT000000313024", "id": "LEGITEXT000006064145", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006912497", "cible": true, "cidtexte": "JORFTEXT000000313024", "id": "LEGITEXT000006064145", "typelien": "TXT_SOURCE" } ], "texte_version": { "LEGITEXT000006064145": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "ABROGE", "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912496", "@num": "4", "#text": "Ordonnance 45-2138 1945-09-19 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000021655347", "@num": "22", "#text": "Décret n°2009-1789 du 30 décembre 2009 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000021574345", "@nortexte": "ESRS0905375D", "@numtexte": "2009-1789", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" } ] }, "TITRE": "Décret n°83-500 du 17 juin 1983", "DATE_FIN": "2010-07-01", "TITREFULL": "Décret n°83-500 du 17 juin 1983 relatif aux conditions d'inscription des experts-comptables stagiaires autorisés", "DATE_DEBUT": "1983-06-19" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000313024", "NUM": "83-500", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1983-06-17", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2010-07-01" } }, "META_COMMUN": { "ID": "LEGITEXT000006064145", "URL": "texte/version/LEGI/TEXT/00/00/06/06/41/LEGITEXT000006064145.xml", "NATURE": "DECRET", "ORIGINE": "LEGI", "ANCIEN_ID": "AKHEZ" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
\n
Sur le rapport du ministre de l'économie, des finances et du budget et du ministre de l'éducation nationale ;
\n
Vu l'article 72-III de la loi de finances pour 1983 (n° 82-1126 du 29 décembre 1982) ;
\n
Vu l'ordonnance n° 45-2138 du 19 septembre 1945 modifiée portant institution de l'ordre des experts-comptables et des comptables agréés et réglementant les titres et les professions d'expert-comptable et de comptable agréé, notamment son article 4 ; Vu le décret n° 70-147 du l9 février 1970 modifié relatif à l'ordre des experts-comptables et des comptables agréés ;
\n
Vu le décret n° 81-536 du 12 mai 1981 relatif au diplôme d'expertise comptable,
" }, "SIGNATAIRES": { "CONTENU": "Le Premier ministre :
\n PIERRE MAUROY.
\n Le ministre de l'économie, des finances et du budget,
\n JACQUES DELORS.
\n Le ministre de l'éducation nationale,
\n ALAIN SAVARY.
\n Le secrétaire d'Etat auprès du ministre de l'économie, des finances et du budget, chargé du budget,
\n HENRI EMMANUELLI.
" } } }, "textelr": { "LEGITEXT000006064145": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000313024", "NUM": "83-500", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1983-06-17", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2010-07-01" } }, "META_COMMUN": { "ID": "LEGITEXT000006064145", "URL": "texte/struct/LEGI/TEXT/00/00/06/06/41/LEGITEXT000006064145.xml", "NATURE": "DECRET", "ORIGINE": "LEGI", "ANCIEN_ID": "AKHEZ" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000006199770", "@fin": "2010-07-01", "@num": "1", "@etat": "ABROGE", "@debut": "1983-06-19", "@origine": "LEGI" }, { "@id": "LEGIARTI000006199769", "@fin": "2010-07-01", "@num": "2", "@etat": "ABROGE", "@debut": "1983-06-19", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000313024", "@fin": "2999-01-01", "@num": "83-500", "@debut": "2999-01-01" } }, { "@etat": "ABROGE", "LIEN_TXT": { "@id": "LEGITEXT000006064145", "@fin": "2010-07-01", "@num": "83-500", "@debut": "1983-06-19" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000006064145", "liens_entrants": true }