Arrêté du 17 juin 2013 modifiant l'arrêté du 5 mars 2013 fixant les modalités d'accès à la profession de commissaire aux comptes
Jurisdiction | France |
Enactment Date | 17 juin 2013 |
Record Number | JORFTEXT000027607758 |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2013/6/17/JUSC1310616A/jo/texte |
Publication au Gazette officiel | JORF n°0146 du 26 juin 2013 |
Court | Ministère de la justice |
Date de publication | 26 juin 2013 |
La garde des sceaux, ministre de la justice, le ministre de l'économie et des finances, la ministre de l'enseignement supérieur et de la recherche et le ministre des outre-mer,
Vu le code de commerce, notamment ses articles R. 822-2 à R. 822-7 et A. 822-1 à A. 822-28 ;
Vu le décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable ;
Vu le décret n° 2013-192 du 5 mars 2013 relatif à la formation des commissaires aux comptes ;
Vu l'arrêté du 5 mars 2013 fixant les modalités d'accès à la profession de commissaire aux comptes, notamment son article 3,
Arrêtent :
Le sixième alinéa de l'article 3 de l'arrêté du 5 mars 2013 fixant les modalités d'accès à la profession de commissaire aux comptes est ainsi modifié :
Les mots : « l'article 6 du décret n° 2006-1706 du 22 décembre 2006 » sont remplacés par les mots : « l'article 50 du décret n° 2012-432 du 30 mars 2012 ».
Cet arrêté est applicable en Nouvelle-Calédonie et dans les îles Wallis et Futuna.
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