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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.
" } }, "LEGIARTI000017924263": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017924263", "URL": "article/LEGI/ARTI/00/00/17/92/42/LEGIARTI000017924263.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006921318", "@num": "1-5", "#text": "Décret n°69-810 du 12 août 1969 - art. 1-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921790", "@num": "131", "#text": "Décret n°69-810 du 12 août 1969 - 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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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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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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.

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

Arrêté du 21 juin 2011 portant homologation de la norme d'exercice professionnel relative aux relations et transactions avec les parties liées