By starting from a recent stance of the CNDCEC (the Italian National Register of Chartered Accountants) on the (im)possibility to create a Professional Company between auditors and chartered accountants, the article analyses the Italian legal framework on professional partnership corporations and its compatibility with auditors. Particularly, the article focuses on the comparison between auditors and the chartered accountants who are entitled to exercise auditor activities, and it tries to outline the role a “simple” auditor can play in a Professional corporation.
Il divieto di costituire società tra professionisti per chi è solo revisore legale
Diletta Lenzi
2015-01-01
Abstract
By starting from a recent stance of the CNDCEC (the Italian National Register of Chartered Accountants) on the (im)possibility to create a Professional Company between auditors and chartered accountants, the article analyses the Italian legal framework on professional partnership corporations and its compatibility with auditors. Particularly, the article focuses on the comparison between auditors and the chartered accountants who are entitled to exercise auditor activities, and it tries to outline the role a “simple” auditor can play in a Professional corporation.
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