Corporation and Tax Law
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Statutory auditing and Legislative Decree n. 231/2001

The Firm in most cases is asked by its clients to accept that its members be appointed members statutory auditors. The board of statutory auditors "Collegio Sindacale", that is mandatory for limited liability companies and for other types of public and private entities such as, Government Bodies, Associations etc., having a certain minimum share capital and/or other requisites, must examine the conformity of the activity of the company to the law and to the by-laws, must attend the board of directors' and the shareholders' meetings, and must give his opinion on the annual financial statements. The board of statutory auditors is mandatory even when a company must be audited by the regular auditors for CONSOB purposes, in accordance with the related laws. It is a very relevant assignment, since the members of the statutory auditors, in performing their duties in conformity to the recommendations issued by the Institute of the "Dottori Commercialisti", can identify, on a timely basis, any tax and corporate problem arising from the company's activity.

In certain cases the partners and associates of the Firm are asked by their clients to be appointed accounting auditors or members of the Vigilance Committee pursuant to Legislative Decree n. 231/2001, functions respectfully aimed to the control of the correctness of the financial accounts and of the effectiveness of the internal procedures to prevent criminal offences.

In certain cases, the members of the Firm are asked to be appointed liquidators of companies and of other entities, or to be appointed members of their board of directors.