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R822-81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242452", "@fin": "2005-09-09", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242453", "@fin": "2007-12-28", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924263", "@fin": "2008-12-10", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019900596", "@fin": "2016-06-17", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258508", "@fin": "2016-12-11", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613748", "@fin": "2017-01-22", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912647", "@fin": "2019-05-24", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586597", "@fin": "2024-01-01", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535397", "@fin": "2999-01-01", "@num": "L821-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué auprès du garde des sceaux, ministre de la justice, un Haut Conseil du commissariat aux comptes ayant pour mission :
\n
- d'assurer la surveillance de la profession avec le concours de la Compagnie nationale des commissaires aux comptes instituée par l'article L. 821-6 ;
\n
- de veiller au respect de la déontologie et de l'indépendance des commissaires aux comptes.
\n
Pour l'accomplissement de cette mission, le Haut Conseil du commissariat aux comptes est en particulier chargé :
\n
- d'identifier et de promouvoir les bonnes pratiques professionnelles ;
\n
- d'émettre un avis sur les normes d'exercice professionnel élaborées par la Compagnie nationale des commissaires aux comptes avant leur homologation par arrêté du garde des sceaux, ministre de la justice ;
\n
- d'assurer, comme instance d'appel des décisions des commissions régionales mentionnées à l'article L. 822-2, l'inscription des commissaires aux comptes ;
\n
- de définir les orientations et le cadre des contrôles périodiques prévus à l'article L. 821-7 et d'en superviser la mise en oeuvre et le suivi dans les conditions définies par l'article L. 821-9 ;
\n
- d'assurer, comme instance d'appel des décisions prises par les chambres régionales mentionnées à l'article L. 822-6, la discipline des commissaires aux comptes.
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R822-81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242452", "@fin": "2005-09-09", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242453", "@fin": "2007-12-28", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924263", "@fin": "2008-12-10", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019900596", "@fin": "2016-06-17", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258508", "@fin": "2016-12-11", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613748", "@fin": "2017-01-22", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912647", "@fin": "2019-05-24", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586597", "@fin": "2024-01-01", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535397", "@fin": "2999-01-01", "@num": "L821-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué auprès du garde des sceaux, ministre de la justice, une autorité administrative indépendante dénommée Haut Conseil du commissariat aux comptes ayant pour mission :
\n
- d'assurer la surveillance de la profession avec le concours de la Compagnie nationale des commissaires aux comptes instituée par l'article L. 821-6 ;
\n
- de veiller au respect de la déontologie et de l'indépendance des commissaires aux comptes.
\n
Pour l'accomplissement de cette mission, le Haut Conseil du commissariat aux comptes est en particulier chargé :
\n
- d'identifier et de promouvoir les bonnes pratiques professionnelles ;
\n
- d'émettre un avis sur les normes d'exercice professionnel élaborées par la Compagnie nationale des commissaires aux comptes avant leur homologation par arrêté du garde des sceaux, ministre de la justice ;
\n
- d'assurer, comme instance d'appel des décisions des commissions régionales mentionnées à l'article L. 822-2, l'inscription des commissaires aux comptes ;
\n
- de définir les orientations et le cadre des contrôles périodiques prévus à l'article L. 821-7 et d'en superviser la mise en oeuvre et le suivi dans les conditions définies par l'article L. 821-9 ;
\n
- d'assurer, comme instance d'appel des décisions prises par les chambres régionales mentionnées à l'article L. 822-6, la discipline des commissaires aux comptes ;
\n
- de veiller à la bonne exécution des contrôles mentionnés aux b et c de l'article L. 821-7 dans les conditions définies par décret en Conseil d'Etat et garantissant l'indépendance des fonctions de contrôle et de sanction ;
\n
- d'établir des relations avec les autorités d'autres Etats exerçant des compétences analogues.
" } }, "LEGIARTI000006242720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-09-09", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242720", "URL": "article/LEGI/ARTI/00/00/06/24/27/LEGIARTI000006242720.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L011AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019121726", "@num": "26-3", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 26-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000019121791", "@num": "26-39", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 26-39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000019121701", "@num": "26-7", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 26-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006921326", "@num": "1-10", "#text": "Décret n°69-810 du 12 août 1969 - art. 1-10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921555", "@num": "66-1", "#text": "Décret n°69-810 du 12 août 1969 - art. 66-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714022", "@num": "104", "#text": "Loi n°2003-706 du 1 août 2003 - art. 104 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGITEXT000020050308", "#text": "Décret n°2008-1487\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020017234", "@nortexte": "JUSC0824251D", "@numtexte": "2008-1487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000048933052", "@num": "A822-18", "#text": "Code de commerce - art. 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L824-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025748856", "@num": "R225-105-2", "#text": "Code de commerce - art. R225-105-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258908", "@num": "R225-160-1", "#text": "Code de commerce - art. R225-160-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270808", "@num": "R821-11", "#text": "Code de commerce - art. 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R233-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650798", "@num": "L214-79", "#text": "Code monétaire et financier - art. L214-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161407", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535522", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242720", "@fin": "2005-09-09", "@num": "L822-11", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242721", "@fin": "2016-06-17", "@num": "L822-11", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258616", "@fin": "2016-12-11", "@num": "L822-11", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613724", "@fin": "2019-05-24", "@num": "L822-11", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000038586703", "@fin": "2024-01-01", "@num": "L822-11", "@etat": "TRANSFERE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535591", "@fin": "2999-01-01", "@num": "L822-11", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le commissaire aux comptes ne peut prendre, recevoir ou conserver, directement ou indirectement, un intérêt auprès de la personne dont il est chargé de certifier les comptes, ou auprès d'une personne qui la contrôle ou qui est contrôlée par elle, au sens des I et II de l'article L. 233-3.
\n
Sans préjudice des dispositions contenues dans le présent livre ou dans le livre II, le code de déontologie prévu à l'article L. 822-16 définit les liens personnels, financiers et professionnels, concomitants ou antérieurs à la mission du commissaire aux comptes, incompatibles avec l'exercice de celle-ci. Il précise en particulier les situations dans lesquelles l'indépendance du commissaire aux comptes est affectée, lorsqu'il appartient à un réseau pluridisciplinaire, national ou international, dont les membres ont un intérêt économique commun, par la fourniture de prestations de services à une personne contrôlée ou qui contrôle, au sens des I et II de l'article L. 233-3, la personne dont les comptes sont certifiés par ledit commissaire aux comptes. Le code de déontologie précise également les restrictions à apporter à la détention d'intérêts financiers par les salariés et collaborateurs du commissaire aux comptes dans les sociétés dont les comptes sont certifiés par lui.
\n
II. - Il est interdit au commissaire aux comptes de fournir à la personne qui l'a chargé de certifier ses comptes, ou aux personnes qui la contrôlent ou qui sont contrôlées par celle-ci au sens des I et II du même article, tout conseil ou toute autre prestation de services n'entrant pas dans les diligences directement liées à la mission de commissaire aux comptes, telles qu'elles sont définies par les normes d'exercice professionnel mentionnées au sixième alinéa de l'article L. 821-1.
\n
Lorsqu'un commissaire aux comptes est affilié à un réseau national ou international, dont les membres ont un intérêt économique commun et qui n'a pas pour activité exclusive le contrôle légal des comptes, il ne peut certifier les comptes d'une personne qui, en vertu d'un contrat conclu avec ce réseau ou un membre de ce réseau, bénéficie d'une prestation de services, qui n'est pas directement liée à la mission du commissaire aux comptes selon l'appréciation faite par le Haut Conseil du commissariat aux comptes en application du troisième alinéa de l'article L. 821-1.
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I.-Le commissaire aux comptes ne peut prendre, recevoir ou conserver, directement ou indirectement, un intérêt auprès de la personne ou de l'entité dont il est chargé de certifier les comptes, ou auprès d'une personne qui la contrôle ou qui est contrôlée par elle, au sens des I et II de l'article L. 233-3. \n
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Sans préjudice des dispositions contenues dans le présent livre ou dans le livre II, le code de déontologie prévu à l'article L. 822-16 définit les liens personnels, financiers et professionnels, concomitants ou antérieurs à la mission du commissaire aux comptes, incompatibles avec l'exercice de celle-ci. Il précise en particulier les situations dans lesquelles l'indépendance du commissaire aux comptes est affectée, lorsqu'il appartient à un réseau pluridisciplinaire, national ou international, dont les membres ont un intérêt économique commun, par la fourniture de prestations de services à une personne ou à une entité contrôlée ou qui contrôle, au sens des I et II de l'article L. 233-3, la personne ou l'entité dont les comptes sont certifiés par ledit commissaire aux comptes. Le code de déontologie précise également les restrictions à apporter à la détention d'intérêts financiers par les salariés et collaborateurs du commissaire aux comptes dans les sociétés dont les comptes sont certifiés par lui.
\n
II.-Il est interdit au commissaire aux comptes de fournir à la personne ou à l'entité qui l'a chargé de certifier ses comptes, ou aux personnes ou entités qui la contrôlent ou qui sont contrôlées par celle-ci au sens des I et II du même article, tout conseil ou toute autre prestation de services n'entrant pas dans les diligences directement liées à la mission de commissaire aux comptes, telles qu'elles sont définies par les normes d'exercice professionnel mentionnées au sixième alinéa de l'article L. 821-1. \n
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Lorsqu'un commissaire aux comptes est affilié à un réseau national ou international, dont les membres ont un intérêt économique commun et qui n'a pas pour activité exclusive le contrôle légal des comptes, il ne peut certifier les comptes d'une personne ou d'une entité qui, en vertu d'un contrat conclu avec ce réseau ou un membre de ce réseau, bénéficie d'une prestation de services, qui n'est pas directement liée à la mission du commissaire aux comptes selon l'appréciation faite par le Haut Conseil du commissariat aux comptes en application du troisième alinéa de l'article L. 821-1.
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Il est institué auprès du garde des sceaux, ministre de la justice, une autorité publique indépendante dotée de la personnalité morale, dénommée Haut Conseil du commissariat aux comptes, ayant pour mission :

-d'assurer la surveillance de la profession avec le concours de la Compagnie nationale des commissaires aux comptes instituée par l'article L. 821-6 ;

-de veiller au respect de la déontologie et de l'indépendance des commissaires aux comptes.

Pour l'accomplissement de cette mission, le Haut Conseil du commissariat aux comptes est en particulier chargé :

-d'identifier et de promouvoir les bonnes pratiques professionnelles ;

-d'émettre un avis sur les normes d'exercice professionnel élaborées par la Compagnie nationale des commissaires aux comptes avant leur homologation par arrêté du garde des sceaux, ministre de la justice ;

-d'assurer, comme instance d'appel des décisions des commissions régionales mentionnées à l'article L. 822-2, l'inscription des commissaires aux comptes ;

-de définir les orientations et le cadre des contrôles périodiques prévus à l'article L. 821-7 et d'en superviser la mise en oeuvre et le suivi dans les conditions définies par l'article L. 821-9 ;

-d'assurer, comme instance d'appel des décisions prises par les chambres régionales mentionnées à l'article L. 822-6, la discipline des commissaires aux comptes ;

-de veiller à la bonne exécution des contrôles mentionnés aux b et c de l'article L. 821-7 dans les conditions définies par décret en Conseil d'Etat et garantissant l'indépendance des fonctions de contrôle et de sanction ;

-d'établir des relations avec les autorités d'autres Etats exerçant des compétences analogues.

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-d'assurer la surveillance de la profession avec le concours de la Compagnie nationale des commissaires aux comptes instituée par l'article L. 821-6 ;

-de veiller au respect de la déontologie et de l'indépendance des commissaires aux comptes.

Pour l'accomplissement de cette mission, le Haut Conseil du commissariat aux comptes est en particulier chargé :

-d'identifier et de promouvoir les bonnes pratiques professionnelles ;

-d'assurer, comme instance d'appel des décisions des commissions régionales mentionnées à l'article L. 822-2, l'inscription des commissaires aux comptes ;

-d'assurer, comme instance d'appel des décisions prises par les chambres régionales mentionnées à l'article L. 822-6, la discipline des commissaires aux comptes ;

-de définir le cadre et les orientations des contrôles périodiques prévus au b de l'article L. 821-7 qu'il met en œuvre soit directement, soit en en déléguant l'exercice à la Compagnie nationale des commissaires aux comptes et aux compagnies régionales, ou qui sont réalisés par la Compagnie nationale et les compagnies régionales, selon les modalités prévues à l'article L. 821-9 ;

-de superviser les contrôles prévus au b et au c de l'article L. 821-7 et d'émettre des recommandations dans le cadre de leur suivi ;

-de veiller à la bonne exécution des contrôles prévus au b de l'article L. 821-7 et, lorsqu'ils sont effectués à sa demande, au c du même article ;

-d'établir des relations avec les autorités d'autres Etats exerçant des compétences analogues.

Les missions définies aux dixième et onzième alinéas du présent article sont exercées dans des conditions fixées par décret en Conseil d'Etat garantissant l'indépendance des fonctions de contrôle et de sanction.

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Sauf lorsqu'ils interviennent auprès de personnes ou d'entités qui émettent uniquement des titres de créances admis à la négociation sur un marché réglementé en France dont la valeur nominale unitaire est au moins égale à 50 000 € ou, pour des titres de créances libellés dans une devise autre que l'euro, dont la valeur nominale unitaire est équivalente à 50 000 € au moins à la date d'émission, les commissaires aux comptes et sociétés de commissaires aux comptes agréés dans un Etat non membre de la Communauté européenne ou non partie à l'accord sur l'Espace économique européen qui certifient les comptes annuels ou les comptes consolidés de personnes ou d'entités n'ayant pas leur siège dans un Etat membre de la Communauté européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen mais émettant des titres admis à la négociation sur un marché réglementé en France s'inscrivent sur la liste prévue à l'article L. 822-1.

Sous réserve de réciprocité, peuvent être exemptés de l'obligation d'inscription les commissaires aux comptes et sociétés de commissaires aux comptes agréés dans un Etat non membre de la Communauté européenne ou non partie à l'Espace économique européen qui bénéficient d'une dispense délivrée par arrêté du garde des sceaux, ministre de la justice.

La dispense d'inscription peut être délivrée lorsque :

a) Les commissaires aux comptes et sociétés de commissaires aux comptes sont agréés par les autorités compétentes d'un Etat au sujet duquel la Commission européenne, sur le fondement de l'article 46 de la directive 2006 / 43 / CE du Parlement européen et du Conseil du 17 mai 2006, a pris une décision par laquelle elle reconnaît qu'est satisfaite l'exigence d'équivalence que pose cet article en ce qui concerne le système de supervision publique, d'assurance qualité, d'enquête et de sanctions ;

b) En l'absence de décision de la Commission européenne, le système de supervision publique, d'assurance qualité, d'enquête et de sanctions de l'Etat dans lequel les commissaires aux comptes et sociétés de commissaires aux comptes sont agréés répond à des exigences équivalentes à celles requises par les articles L. 820-1 et suivants ou ce système a été précédemment évalué par un autre Etat membre et reconnu équivalent.

Les commissaires aux comptes et sociétés de commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 en application du présent article sont soumis aux dispositions du chapitre Ier et de la section 1 du chapitre II du présent livre, pour ce qui concerne les missions mentionnées au premier alinéa.

L'inscription ou la dispense d'inscription conditionne la validité en France des rapports de certification signés par ces professionnels, sans conférer à leur titulaire le droit de conduire des missions de contrôle légal des comptes auprès de personnes ou d'entités dont le siège est situé sur le territoire français.

Les conditions d'application du présent article sont déterminées par décret en Conseil d'Etat.

\n
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R822-81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253388", "@fin": "2024-01-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535399", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242452", "@fin": "2005-09-09", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242453", "@fin": "2007-12-28", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924263", "@fin": "2008-12-10", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019900596", "@fin": "2016-06-17", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258508", "@fin": "2016-12-11", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613748", "@fin": "2017-01-22", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912647", "@fin": "2019-05-24", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586597", "@fin": "2024-01-01", "@num": "L821-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535397", "@fin": "2999-01-01", "@num": "L821-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué auprès du garde des sceaux, ministre de la justice, une autorité publique indépendante dotée de la personnalité morale, dénommée Haut conseil du commissariat aux comptes.

Le Haut conseil exerce les missions suivantes :

1° Il procède à l'inscription des commissaires aux comptes et des contrôleurs de pays tiers mentionnés au I de l'article L. 822-1-5 et à la tenue des listes prévues à l'article L. 822-1 ;

2° Il adopte, dans les conditions prévues à l'article L. 821-14, les normes relatives à la déontologie des commissaires aux comptes, au contrôle interne de qualité et à l'exercice professionnel ;

3° Il définit les orientations générales et les différents domaines sur lesquels l'obligation de formation continue peut porter et veille au respect des obligations des commissaires aux comptes dans ce domaine ;

4° Il prend les mesures mentionnées aux III et V de l'article L. 823-3-1 et au III de l'article L. 823-18 ;

5° Il définit le cadre et les orientations des contrôles prévus à l'article L. 821-9 ; il en supervise la réalisation et peut émettre des recommandations dans le cadre de leur suivi ;

6° Il diligente des enquêtes portant sur les manquements aux dispositions du présent titre et à celles du règlement (UE) n° 537/2014 du 16 avril 2014 ;

7° Il prononce des sanctions dans les conditions prévues au chapitre IV du présent titre ;

8° Il statue comme instance d'appel sur les décisions prises par les commissions régionales mentionnées à l'article L. 821-6-2 en matière de contentieux des honoraires ;

9° Il coopère avec les autorités d'autres Etats exerçant des compétences analogues, les autorités de l'Union européenne chargées de la supervision des entités d'intérêt public, les banques centrales, le Système européen de banques centrales, la Banque centrale européenne et le Comité européen du risque systémique ;

10° Il suit l'évolution du marché de la réalisation des missions de contrôle légal des comptes des entités d'intérêt public, dans les conditions définies à l'article 27 du règlement (UE) n° 537/2014 du 16 avril 2014.

Sauf dispositions contraires, les missions confiées au Haut conseil sont exercées par le collège.

II.-Le Haut conseil peut déléguer à la Compagnie nationale des commissaires aux comptes la réalisation des missions suivantes ou de certaines d'entre elles :

1° L'inscription et la tenue de la liste mentionnée au I de l'article L. 822-1 ;

2° Le suivi du respect des obligations de formation continue des commissaires aux comptes ;

3° Les contrôles effectués dans les conditions prévues à la section 2 du présent chapitre.

Les conditions de la délégation sont fixées par une convention homologuée par arrêté du garde des sceaux, ministre de la justice.

\n
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Pour être inscrite sur la liste des commissaires aux comptes, une société doit remplir les conditions suivantes :

1° La majorité des droits de vote de la société sont détenus par des commissaires aux comptes ou des sociétés de commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou des contrôleurs légaux des comptes régulièrement agréés dans un autre Etat membre de l'Union européenne. Lorsqu'une société de commissaires aux comptes détient une participation dans le capital d'une autre société de commissaires aux comptes, les actionnaires ou associés non commissaires aux comptes ne peuvent détenir plus de la majorité de l'ensemble des droits de vote des deux sociétés ;

2° Les fonctions de gérant, de président du conseil d'administration ou du directoire, de président du conseil de surveillance et de directeur général sont assurées par des commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes ;

3° La majorité au moins des membres des organes de gestion, d'administration, de direction ou de surveillance doivent être des commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes. Les représentants permanents des sociétés de commissaires aux comptes associés ou actionnaires doivent être des commissaires aux comptes inscrits sur la liste prévue au I de l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de l'Union européenne pour l'exercice du contrôle légal des comptes.

\n
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I. - Il est interdit au commissaire aux comptes d'accepter une mission de certification auprès d'une entité d'intérêt public, lorsqu'au cours de l'exercice précédant celui dont les comptes doivent être certifiés, ce dernier ou tout membre du réseau auquel il appartient a fourni, directement ou indirectement, à l'entité d'intérêt public, ou aux personnes ou entités qui la contrôlent ou qui sont contrôlées par elle dans l'Union européenne, au sens des I et II de l'article L. 233-3, les services mentionnés au e du paragraphe 1 de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014.

II. - Il est interdit au commissaire aux comptes et aux membres du réseau auquel il appartient de fournir directement ou indirectement à l'entité d'intérêt public dont il certifie les comptes, et aux personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens des I et II de l'article L. 233-3 et dont le siège social est situé dans l'Union européenne, les services mentionnés au paragraphe 1 de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014, ainsi que les services portant atteinte à l'indépendance du commissaire aux comptes qui sont définis par le code de déontologie.

III. - Il est interdit au commissaire aux comptes d'une personne ou d'une entité qui n'est pas une entité d'intérêt public de fournir directement ou indirectement à celle-ci et aux personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens des I et II de l'article L. 233-3, et dont le siège social est situé dans l'Union européenne, les services portant atteinte à l'indépendance du commissaire aux comptes qui sont définis par le code de déontologie.

Il est interdit aux membres du réseau auquel appartient le commissaire aux comptes de fournir directement ou indirectement ces mêmes services à la personne ou à l'entité dont les comptes sont certifiés. Il est également interdit à ces membres de fournir aux personnes ou entités qui contrôlent celle-ci ou qui sont contrôlées par elle au sens des I et II de l'article L. 233-3 les services portant atteinte à l'indépendance du commissaire aux comptes qui sont définis par le code de déontologie.

\n
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I.-Il est interdit au commissaire aux comptes d'accepter une mission de certification auprès d'une entité d'intérêt public, lorsqu'au cours de l'exercice précédant celui dont les comptes doivent être certifiés, ce dernier ou tout membre du réseau auquel il appartient a fourni, directement ou indirectement, à l'entité d'intérêt public, ou aux personnes ou entités qui la contrôlent ou qui sont contrôlées par elle dans l'Union européenne, au sens des I et II de l'article L. 233-3, les services mentionnés au e du paragraphe 1 de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014.

II.-Il est interdit au commissaire aux comptes et aux membres du réseau auquel il appartient de fournir directement ou indirectement à l'entité d'intérêt public dont il certifie les comptes, et aux personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens des I et II de l'article L. 233-3 et dont le siège social est situé dans l'Union européenne, les services mentionnés au paragraphe 1 de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014, ainsi que les services portant atteinte à l'indépendance du commissaire aux comptes qui sont définis par le code de déontologie.

Par dérogation au premier alinéa du présent II, lorsqu'un membre du réseau auquel il appartient et qui est établi dans un Etat membre fournit à une personne ou entité qui contrôle ou qui est contrôlée par l'entité d'intérêt public, au sens des I et II de l'article L. 233-3, et dont le siège social est situé dans l'Union européenne, des services interdits par le code de déontologie en application du 2 de l'article 5 du règlement (UE) n° 537/2014 du 16 avril 2014 précité ou des services mentionnés aux i et iv à vii du a et au f du 1 du même article 5 dans un Etat membre qui les autorise, le commissaire aux comptes analyse les risques pesant sur son indépendance et applique les mesures de sauvegarde appropriées.

III.-Il est interdit au commissaire aux comptes d'une personne ou d'une entité qui n'est pas une entité d'intérêt public de fournir directement ou indirectement à celle-ci et aux personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens des I et II de l'article L. 233-3, et dont le siège social est situé dans l'Union européenne, les services portant atteinte à l'indépendance du commissaire aux comptes qui sont définis par le code de déontologie.

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I.-Il est institué auprès du garde des sceaux, ministre de la justice, une autorité publique indépendante dotée de la personnalité morale, dénommée Haut conseil du commissariat aux comptes.

Le Haut conseil exerce les missions suivantes :

1° Il procède à l'inscription des commissaires aux comptes et des contrôleurs de pays tiers mentionnés au I de l'article L. 822-1-5 et à la tenue des listes prévues à l'article L. 822-1 ;

4° Il prend les mesures mentionnées aux III et V de l'article L. 823-3-1 et au III de l'article L. 823-18 ;

5° Il définit le cadre et les orientations des contrôles prévus à l'article L. 821-9 ; il en supervise la réalisation et peut émettre des recommandations dans le cadre de leur suivi ;

6° Il diligente des enquêtes portant sur les manquements aux dispositions du présent titre et à celles du règlement (UE) n° 537/2014 du 16 avril 2014 ;

7° Il prononce des sanctions dans les conditions prévues au chapitre IV du présent titre ;

8° Il statue comme instance d'appel sur les décisions prises par les commissions régionales mentionnées à l'article L. 824-9 en matière de contentieux des honoraires ;

Sauf dispositions contraires, les missions confiées au Haut conseil sont exercées par le collège.

II.-Le Haut conseil peut déléguer à la Compagnie nationale des commissaires aux comptes la réalisation des missions suivantes ou de certaines d'entre elles :

1° L'inscription et la tenue de la liste mentionnée au I de l'article L. 822-1 ;

2° Le suivi du respect des obligations de formation continue des commissaires aux comptes ;

3° Les contrôles effectués dans les conditions prévues à la section 2 du présent chapitre.

Les conditions de la délégation sont fixées par une convention homologuée par arrêté du garde des sceaux, ministre de la justice.

\n
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I.-Le Haut Conseil du commissariat aux comptes est une autorité publique indépendante.

Décret n° 2008-1487 du 30 décembre 2008 relatif aux commissaires aux comptes