Consiglio Nazionale dei Dottori Commercialisti e degli

Transcription

the profession
of commercialista
in italy
Consiglio Nazionale
dei Dottori Commercialisti
e degli Esperti Contabili
ISBN 978-88-99517-01-4
© Copyright Fondazione Nazionale dei Commercialisti.
Edition July 2015
The translation, adaptation in whole or in part, reproduction by any means
(including microfilm, film, photocopies), and electronic storage are reserved
in every country.
The professional qualification of Commercialista comprises a wide range of
activities that broadly correspond to the following:
English: Professional Accountant, Certified Public Accountant, Chartered
Accountant, Statutory Auditor
French: Expert-Comptable, Commissaire aux Comptes
Spanish: Contable, Economista, Censor jurado de cuentas
4
Members of the board of CNDCEC
6
Historical overview
Entering the profession
Roles and activities
Practicing the accountancy profession
Our governance structure
7
9
13
23
31
39
Key figures
57
Territorial Bodies (Ordini Territoriali)
65
Table of Contents
The National Foundation - FNC
Table of Contents3
Introduction by Gerardo Longobardi, President CNDCEC
3
Table of Contents
Introduction by Gerardo Longobardi,
President CNDCEC
Being a Commercialista
The Commercialisti have taken part to the social, economic, business, and
institutional evolution of our country for almost one century now, since the
Law that has regulated the accounting Profession for the first time dates back
to 1905 and 1929. Over time, and with the evolution of our regulatory models,
4
the Profession consists today of 116,000 members and is organised according
to the Legislative Decree 139/2005 and the related regulations.
Nowadays, the daily, medium and long-term challenges that we are facing – in
our capacity as citizens and professionals – are of vital importance; they have
the faces of cultures and experiences that take form overseas and bring the
sound and echo of different languages.
We are an integral and synergic part of an economic system that is increasingly
characterised by the presence of new technologies and by the need to
Introduction
promote specialised knowledge, skills, and the ability to communicate about
our activity and social mission. This is not an easy passage for professionals
who spend most of their working time behind their “traditional” desks, yet
many of us today already work in cloud.
The European integration processes, with its founding values such as free
movement and free establishment of persons and services, are essential
benchmarks for the institutional and professional activity of each of us and
have great impact on our way of considering issues, such as independence,
market and personal life opportunities.
Through this short publication, we wish to outline the main features of our
Profession – how to become a professional accountant, the services we
provide, the rules that regulate our activity, and the guarantees for building a
reliable relationship based on quality and public interest.
We are confronted every day with the challenge of bridging the knowledge
and expectation gaps between being the Commercialista, intended as both the
single professional and the professional being part of the Ordine professionale,
and the Commercialista resulting from collective stereotypes. Our activities,
our responsibilities and our contribution to the development of a sustainable
economy and to the Public Sector go far beyond what users may think.
is based on a cultural mainstay, that is, the sense of social duty guiding our
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It is really important for me to introduce this concept because our Profession
actions and our approach to theoretical research and practice. Behind each
document and each file, there is a face. Each situation requires action, which
is not technical knowledge but global understanding.
We have promoted an active presence of our Profession at EXPO Milano 2015
– a forum for cultural exchanges, hectic activities, and proposals to “feed the
planet” – where we are presenting our proposal for the future of our Country.
realized only if a joint and well-coordinated effort is made by all stakeholders
– including public entities, governmental agencies, and professionals – towards
simplification, assisted by a clear and well-implemented legislation, and by
the courage to look ahead.
On behalf of my 116,000 Colleagues and on my personal behalf, I wish to
thank you all for placing every day your faith in our work, for your creativity,
your energy, your enthusiasm, and for your entrepreneurial and institutional
projects that we follow and support with passion
Gerardo Longobardi
Introduction
Nowadays, the development and the ability to generate changes could be
Members of the Board of CNDCEC
Office Holders
President
Board Members
Gerardo Longobardi
Adriano Barbarisi
6
Maria Luisa Campise
Vice President
Andrea Foschi
Davide Di Russo
Maurizio G. Grosso
Members of the Board of CNDCEC
Vito Jacono
Secretary
Attilio Liga
Achille Coppola
Giorgio Luchetta
Luigi Mandolesi
Treasurer
Raffaele Marcello
Roberto Cunsolo
Marcello Marchetti
Massimo Miani
Giovanni G. Parente
Ugo Marco Pollice
Antonio Repaci
Felice Ruscetta
Sandro Santi Maria Rachele Vigani
CNDCEC
CEO
Piazza della Repubblica, 59
Francesca Maione
00185 – Roma
Tel. 06.47863300
Fax. 06.47863349
E-mail. info@commercialisti.it
Web. www.commercialisti.it
Giorgio Sganga
Giovanni Castellani
Board Members
Scientific Committee
Alessandro Clò
Salvatore Bilardo
Luigi Carunchio
Vincenzo Busa
Michele De Tavonatti
Mario Cicala
Nicolò La Barbera
Marco Elefanti
Vittorio Raccamari
Carlo Ricozzi
Francesco Renne
Board of Statutory Auditors
Claudio Solferini
Gaetano Ambrogio
Maurizio Napolitano
FNC
Piazza della Repubblica, 68
00185 – Roma
Tel. 06.4782901
Fax. 06.4874756
E-mail. info@fncommercialisti.it
Web. www.fondazionenazionalecommercialisti.it
7
Scientific Director
President
The National Foundation - FNC7
1
Historical overview
The origins of the accounting profession date back to the first forms of
bookkeeping. As early as some five thousand years ago, the Sumerians
engraved their accounting entries on clay tablets. In Ancient Rome, existed
1. Historical overview9
different accounting professions (calculatores or ratiocinatores), which were
gathered in the collegia opificium. In the first half of the 12th Century, the
professions of those times.
The first professional profile similar to the present Commercialista dates
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profession started being organised as a guild, just like all other intellectual
back to the 14th century, when Milan’s city government formally appointed
a “Rasonato” as the person in charge of public sector accounting and
bookkeeping. During the Renaissance, Father Luca Pacioli gave an essential
contribution to the development of the profession. Thanks to his acquaintances
– which included the merchants and trade organisations of Venice, Milan, and
Perugia – he had developed his scientific skills and pragmatic approaches
– includes a chapter called “Tractatus de computis et scripturis”, where he
presented for the first time the concept of double-entry bookkeeping, that
became known throughout Europe under the name of “Venetian method”. In
1582, a few years after Pacioli’s death, Venice’s Council of Ten set up the first
“Collegio dei Rasonati” (Institute of bookkeepers), with a view to establishing
a list of accountants and improving the Republic’s financial performance and
control. A few decades later, in 1620, the “Registro dei Liquidatori giurati” (Roll
of sworn liquidators)”, including all practitioners dealing with judicial windingup proceedings, was established. In early 19th century, a piece of legislation
promulgated by the Cisalpine Republic’s Vice-President provided for the
requirements to be met in order to become a ragioniere, such as successfully
passing a final exam, including a double-entry bookkeeping test.
The accounting profession continued being organised as a guild until the Le
Chapalier Law of 1791 which provided for the dissolution of all guilds, in the
name of the freedom of association and personal independence. However, the
1. Historical overview
to mathematics and accounting. His “Summa de arithmetica, geometria,
proportioni e proportionalita” – which is a real mathematical encyclopaedia
Le Chapalier Law did not remain in force for long as, as early as 1810, Napoleon
re-established the Bar, under the Government’s control. Right afterwards, the
old professional associations started being brought back to life; however,
they were not the expression of private organised social groups as they had
been in the past but, rather, independent public-law entities submitted to the
Government supervision.
In 1906, a Royal Decree gave formal recognition to the profession of Ragioniere,
while the profession of Dottore Commercialista was formally recognised later
on, with the opening of a university, specifically dealing with economic subject
matters. At first, Milan’s Bocconi University graduates established private
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associations and, in 1910, they set up the first informal provincial professional
bodies. Ever since, the Italian profession has always been characterised by
The Profession of Commercialista in Italy
its academic nature. The Roll was established at the first national Congress
of Italian “Dottori in scienze commerciali” (“commercial science graduates”),
which was held in 1911, while the “Dottore Commercialista” professional
qualification was coined in 1913. In 1929, the profession was further regulated
thanks to the adoption of two sets of professional rules, one for ragionieri
and the other for dottori commercialisti. The advent of Fascism entailed the
dissolution of all Professional Associations. Law n.1815 of 1939 provided for the
prohibition to practice any professional activity in the form of association. The
Constitution of the Italian Republic that was established after the Second World
War gave the various professional groups the “public-interest” status. Actually,
Article 33 of the Italian Constitution provides for a State Examination to enter
the Profession. In 1953, the profession of Dottore Commercialista obtained the
official recognition through the establishment of a special professional Roll
and of a governing Professional body with the enactment of the Presidential
Decree 1067/1953. The same year, the Presidential Decree 1068/1953 recognizes
and regulates the professions of Ragioniere and Perito Commmerciale. More
than fifty years later, in 2008, the two professional bodies were united in a
single Public body and Roll – that of Dottori Commercialisti ed Esperti contabili,
thus giving life to a unified profession called “Commercialista”.
2
Accessing the profession
Due to historical and cultural reasons, the Accountancy profession in Italy is
mainly practiced independently. Hence, most Commercialisti in Italy are selfemployed and just a small minority of them are employed in companies and
in other organisations.
2. Accessing the profession13
In order to be registered with the Roll of Dottori Commercialisti and Esperti
Contabili (Albo), the applicant needs to prove technical knowledge and specific
skills, which are mainly gained through university and post-graduate studies.
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Section A – Commercialisti
Section B – Esperti contabili
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Furthermore, some additional conditions need to be met. The new Roll (Albo)
consists of two sections, namely:
la professione.
Le due sezioni sono tra loro contraddistinte per la gamma delle attività che gli
iscritti alle stesse possono svolgere e sono correlate al percorso universitario
effettuato.
The Activities
Only the Commercialisti – enrolled in Section A based on their skills and
competencies– are allowed to perform the following activities:
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Auditing, expressing opinions or providing other assurance attestations
on the financial statements of public and private companies or entities
not subject to statutory audit, when it is provided for by the law, ordered
by a judge or an administrative court, or required by private individuals,
also for purposes, such as access to public and EU subsidies and funds;
and to certify any reports on the use of public financial resources.
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Company’s appraisals.
Defending and representing clients before tax courts.
2. Accessing the profession
Esiste altresì un elenco speciale riservato a coloro che non possono esercitare
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Acting as receivers, court-appointed receivers and liquidators in
bankruptcy, judicial, and administrative proceedings, as well as in
receivership procedures (procedure di amministrazione straordinaria);
acting as receivers pendente lite, administrators, and liquidators in legal
procedures.
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Statutory audit of companies and public entities (also as members of
audit committees – Collegio sindacale)
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Acting as inspectors and court-appointed receivers according to Article
2409 of the Italian Civil Code.
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Produce papers and research studies dealing with financial issues, also
14
including future performance forecasts.
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Assessing, in view of granting the legal status of foundations and
associations, the suitability of their funds against their purposes;
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Carrying out sale operations for movable and immovable assets, and
preparing the scheme of arrangement/distribution, when they are
delegated such powers by a court (giudice dell’esecuzione).
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Financial consulting activities for local governments.
Technical assessment of business projects and certification of business
plans to obtain public funds.
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Monitoring the use of public funds obtained by businesses and tutoring
services for these businesses.
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Preparing and certifying environmental, social, and sustainability reports
for businesses and other private/public sector entities.
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Certifying investments for promoting environmental sustainability, in
order to benefit from any administrative relief provided for by the Law.
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All the activities of Esperti Contabili.
According to the relevant professional regulations, Esperti Contabili – enrolled
in Section B – based on their skills and competencies are allowed to perform
the following activities:
››
Preparing and keeping accounting and tax books, and employees’ ledgers,
auditing and certifying the financial statements of associations, natural or
legal persons other than corporations.
››
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Preparation and filing of tax returns, and other tax fulfilments.
Issuing visto di conformità (compliance certifications) for tax returns.; tax
certifications, including for purposes related to studi di settore1; and any
other certification provided for by tax laws.
››
Performing the audit function or being members of other audit committees,
and auditing the accounts according to Article 2409-bis of the Italian Civil
Code.
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Auditing the accounts of businesses and entities receiving Governmental
subsidies, or participated by public entities.
Filing and registering deeds and documents requiring digital signatures
with public or private organisations.
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15
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Providing tax advice to taxpayers who are not self-employed and do not
own any business.
The access pathway is the following:
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Three-year Bachelor’s degree in scienze dell’economia e della gestione
aziendale (Economics and Business Management Sciences); or a five-year
Master’s Degree (laurea magistrale) in science of economics or economicbusiness management sciences; or any five-year laurea (Bachelor’s Degree
+ Master’s Degree) obtained from a School of Economics according to the
previous university system.
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18-month professional training;
Passing the State Examination (Esame di Stato);
Being registered with the professional Roll (to this end, the practitioner
shall have the residence or professional domicile according to geographical
competency criteria).
1 T.N.: Statistical and estimate method used by the tax authorities to estimate the taxes due by
professionals and firms operating in specific business areas.
2. Accessing the profession
Education, Training and Registration Requirements
EDUCATION/TRAINING SCHEME
Sections
Education Length
Training Length
State Exams
A - Commercialisti
5 years (3 + 2)
18 months
3 written tests (one practical)
1 oral exam
18 months
3 written tests (one practical)
1 oral exam
B - Esperti contabili 3 years
In order to be registered with the Roll of Commercialisti ed Esperti contabili,
applicants have to meet the following general requirements:
16
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Being an Italian or EU citizen, or a citizen of a country that has entered into
a reciprocity agreement with Italy
››
Fully enjoying civil rights
Irreproachable conduct
Having residence or professional domicile in the geographical area
covered by the Roll’s Section where the applicant wishes to be transferred/
registered
››
Absence of any final judgement sentencing the applicant for an offence
that, pursuant to the professional regulations in force, would entail the
applicant’s striking off the Professional Roll
Special requirements for registration in Section A – “Commercialisti” – include:
››
Having a Master’s Degree (laurea magistrale) in science of economics or
economic-business management sciences (classes LM 770 or LM 56)
››
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18-month professional training
Passing the State Examination (Esame di Stato) allowing practicing as a
Commercialista
Special requirements for registration in Section B – “Esperti contabili” –
include:
››
Having a degree in the fields of science of economics and business
management, or in the field of economic sciences (degree classes L18 or
L33)
››
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Successfully passing the State Examination (Esame di Stato) allowing
practicing as Esperto contabile
REQUIREMENTS TO BE MET TO REGISTER WITH THE ROLL (SECTIONS A AND B)
Being an Italian or a EU citizen, or citizen of a Country that has
entered into a reciprocity agreement with Italy
Fully enjoying civil rights
Irreproachable conduct
Section A - Commercialisti
Section B - Esperti Contabili
Master’s Degree (laurea magistrale) in
science of economics or economic-business
management (classes LM 770 or LM 56)
3-year university degree (laurea triennale)
in the fields of science of economics and
business management , or in the field of
economic sciences (degree classes L18 or L33)
Successfully passing the State
Examination (Esame di Stato)
Successfully passing the State
Examination (Esame di Stato)
Professional Training
The most intense and structured period of the education of a professional is
represented by the university studies in economics and business management.
The relevant degrees are essential preconditions to qualify and practice as
a dottore commercialista or esperto contabile and the Italian Law does not
foresee any other option.
Professional training is mandatory and lasts 18 months. It consists of
theoretical and practical training, aiming at developing the skills required to
practice and organise the professional activity.
A precondition to access professional training is being registered in the trainees
register (registro del tirocinio) kept by the local professional body. In order to
register with the Roll, it is necessary to hold the university degree or any other
diploma required by the law, notwithstanding any additional university rule.
2. L'Accesso alla professione
Absence of any final judgement sentencing the applicant for an offence
that would entail the applicant’s striking off the Professional Roll
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Having residence or professional domicile in the geographical area covered by
the Roll’s Section where the applicant wishes to be transferred/registered
The mentor – who is a Commercialista registered for at least five years – shall
make sure that training is suitable to reach the expected goals.
Furthermore, pursuant to the professional training regulations in force, trainees
may also carry out maximum six months of their training period abroad, with
organisations and professionals holding the same degrees and licenced to
practice the profession. The first six months of professional training may also
take place during the last year of university studies, provided that specific
framework agreements are in place.
Finally, besides the practical experience gained by working with a senior
professional, professional training may also consist in successfully attending
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selected training courses organised by the local professional bodies. These
courses may have a duration of maximum six months.
The State Examination (Esame di Stato)
Passing the State Examination is a precondition to practice a regulated
profession, and it is also about checking the qualifications, knowledge, and
skills required to practice as a Commercialista and/or Esperto contabile.
Those who practice an intellectual profession without passing the State
Examination as provided for by Art. 33 of the Italian Constitution are not
allowed to call themselves “professionals” (professionisti), as they are mere
service providers (prestatori d’opera).
Practicing a regulated profession implies to have successfully passed the
State Examination referred to in Article 33 of the Italian Constitution, which
allows to be registered with the relevant Roll (which entails membership in the
professional local body) and practicing the profession.
Thanks to this system, the necessary preliminary and regular checks and
controls are put in place, to protect the community and guarantee that the
commercialisti and esperti contabili– whose work has remarkable public
interest impact – have the qualifications and skills required in order to practice
the profession.
Once the professional training has been successfully completed, the
applicants may take the appropriate State Examination to qualify as dottore
commercialista or esperto contabile, depending on the university studies.
The exam is announced through a Decree of the Ministry of University. State
Examinations are held every year, and take place at different Italian universities.
The State Examination to be registered with the Roll’s Section A - Commercialisti,
consists in:
a) Three written tests – one of which is practical – dealing with the following
subject matters: theoretical and practical bookkeeping; statutory auditing;
industrial and business management; banking; professional knowledge;
financial management; private law; business law; bankruptcy law; tax law;
labour and social security law; civil procedure.
areas tackled by the written exams, as well as on the following subject
matters: information technology, information systems, political economics,
19
b) An oral exam aiming at ascertaining the candidate’s knowledge in the
mathematics and statistics, professional legislation and ethics.
The State Examination to registered with the Roll’s Section B - Esperti contabili,
consists in:
theoretical knowledge of the candidates and their ability to practically
apply such knowledge in the following areas: accounting; analytical and
management accounting; final statements and consolidated financial
statements legislation; statutory auditing; civil and business law;
bankruptcy law, tax law; labour and social security law; information
systems and technology; political economics and business administration;
principles of financial management; mathematics and statistics.
b) An oral exam aiming at ascertaining the candidate’s knowledge, in
the areas tackled by the written exams, as well as theoretical-practical
questions on the activities carried out in the on-the-job training period,
and on professional legislation and ethics.
a) Three written tests – one of which is practical – aiming at ascertaining the
TESTS TO BE TAKEN TO BE PUT ON THE ROLL
Section A
Written test 1
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20
Written test 2
Written test 3
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or
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Oral examination
Theoretical and practical
bookkeeping statutory auditing
Industrial and business
management
Banking
Professional knowledge
Financial management
Private law
Business law
Bankruptcy law
Tax law
Labour and social security law
Civil procedure
Practical test on subject
matters selected for the
written test
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Accounting
Analytical and management
accounting
Financial statements legislation
Consolidated financial statements
legislation
Statutory auditing
Civil and business law
Bankruptcy law
Tax law
Labour and social security law
Information systems and technology
Political economics and business
administration
Principles of financial management
Mathematics and statistics
Practical test, consisting in an
exercise on the subject matters
selected for Written examination
n° 1
Preparation of deeds/
documents pertaining to tax
litigation cases
Same subject matters as
for the written tests
+
››
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Section B
IT
Information systems
Political Economics
Mathematics and Statistics
Professional legislation and
ethics
Same subject matters as
for the written tests
+
theoretical-practical questions on
the activities carried out in the
professional training period, and on
professional legislation and ethics
Professional Qualifications and Practice
The titles of Dottore Commercialista and Esperto Contabile are protected, and
are subject to passing the State Examination and to registration with the Roll.
The law also provides for protection of the title of “commercialista”, which only
applies to those who appear in Section A of the Roll.
The Statutory Auditor (Revisore legale) Qualification
perform statutory audits. The legislation on statutory auditing was reformed
21
According to the law, Dottori Commercialisti and Esperti Contabili can also
by Legislative Decree n° 39/2010, implementing EU Directive 2006/43/EC. Only
licensed professionals registered with the Roll of statutory auditors – which is
presently kept and managed by the Ministry of the Economy and Finance (MEF)
– and meeting the requirements referred to in Article 2 of legislative Decree n°
professional training, and passing the national qualifying exam), are allowed
to perform statutory auditing. Special governance
rules are also envisaged for the registration of
Audit Firms. Of course, all our members who
OBTAINING THE QUALIFICATION
were already registered with the Roll of Statutory
(summary)
Auditors (Registro dei revisori legali) when the
new rules entered into force, may continue
University degree (laurea) in economics/
business management areas
practicing as statutory auditors. In this respect,
Professional training (18 months)
with reference to new enrolled statutory auditors,
it is worth highlighting that Art 4-bis of Legislative
Decree n° 39/2010 explicitly provides for the
exemption from passing the qualifying exam
for those who have already successfully passed
the State Examination to be registered with the
Roll of Commercialisti and Esperti Contabili,
Sections A and B, and have carried out a threeyear professional training with a senior statutory
auditor, as provided for by the law.
National Qualifying Exam
Being registered with the Roll
(Section A – Commercialisti ;
Section B – Esperti contabili)
Registration with the Roll of
statutory auditors (Registro dei
Revisori legali dei conti) (to practice
the audit profession referred to in
Legislative Decree n° 39/2010)
39/2010 (including good reputation, holding at least a 3-year university degree,
3
Role and activities
As underlined above, the legislation on the professional activity of
Commercialisti and Esperti Contabili provides for special rules on the activities
that said professionals may carry out, which require specific and technical
skills.
3. Role and activities23
A detailed list of the activities is provided in Article 1 of the Law on the
profession of Commercialisti and Esperti contabili. This list proves that our
profession is complex, and practitioners have close relations in particular with
23
businesses, citizens, public administrations, and the judiciary authorities.
As a matter of fact, our profession has been interestingly expanding over the
last few years, thus entering particularly strategic areas for the economy.
Looking at the specific skills required for registered practitioners according to
Art. 1 of the professional law, and considering the functions they can further
perform according to other rules, the professional activities carried out by
commercialisti and Esperti Contabili can be correctly defined as “auxiliary” to
the public administrations, and of “relevant public interest”.
the judicial authority) charge the practitioner with performing some typical
functions; or when the practitioner can lawfully act on behalf of the public
administration concerned (by replacing it), in situations specifically provided
for by the law.
Of relevant public interest when practitioners – generally engaged by clients
– carry out activities supportive to public sector entities, with third parties
relying on them for the accurate and diligent performance of such activities.
The latest reforms and laws have tasked the practitioners registered as
Commercialisti or Esperti Contabili with performing a growing number of
functions that in the past were carried out by public administrations, thus
increasing the above-mentioned “auxiliary” activities.
As highlighted above, in order to perform said functions specific qualifications
and skills are required, which the law specifically acknowledges to practitioners
registered in our Roll. For this reason, and also to guarantee their customers
top-quality services, Commercialisti and Esperti Contabili are required to
go through continuing professional development (CPD) – thus constantly
3. Role and activities
Auxiliary to the public administrations when these administrations (usually
enhancing their knowledge – to fulfil the ethical obligations our profession
needs to comply with.
More specifically, a registered Commercialista fulfils an important publicinterest role when assisting the entrepreneur in decision-making, by providing
consultancy services, or when performing the typical functions of corporate
control.
Most Italian businesses are small and medium-sized, often family-run
enterprises. Actually, the participation of our members is essential at all
decision-making stages of a company’s life – be it a small, medium, or
multinational enterprise – including before it is incorporated, since registered
24
professionals often assist entrepreneurs in designing their business plans.
In these situations, assistance is provided in the following stages:
At the company’s embryonic stage, by providing consultancy aiming at:
››
Collecting data and legal-financial feasibility information, to support the
initial assessment of the business plan
››
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Preparing the business plan
Raising funds
Identifying the most suitable legal form for the company and defining its
governance system
››
Preparing the Bylaws and the legal papers required for the incorporation
In the start-up phase, by performing the following activities:
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Estimating the contributions in kind
Financial planning
Internal organisation
Setting up of the IT system
Setting up of the control system
Throughout the company’s life, by performing the functions focused on:
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Analysing the financial needs
Providing tax advice – calculating revenue, filling in and filing statements
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Tax consultancy and planning
Providing support and representing customers in taxation litigation cases
Business management
Bookkeeping, preparation of financial statements and reporting
Administrative controls
Monitoring compliance with the law, as member of the collegio sindacale
or of any other management control body
››
Statutory auditing, as external auditor or member of the collegio sindacale
It is worth highlighting that, among the activities that registered Commercialisti
25
in charge of the audit
and Esperti Contabili carry out to support entrepreneurs, there is the provision
of consultancy services for specific and significant operations of a company’s
life. These operations include:
››
››
Assignment of shares of limited company shareholdings;
Consultancy for extraordinary operations such as restructuring, mergers
››
››
››
Consultancy for the disposal of companies;
Consultancy during the dissolution and winding up of a company;
Crisis management activities for distressed companies.
As mentioned above, Commercialisti play a crucial public-interest role within
the corporate governance area.
Actually, Commercialisti enrolled in Section A can be members (sindaco) of the
collegio sindacale, and of any other management control body.
The collegio sindacale carries out a continuing monitoring and control activity,
checking compliance with laws and bylaws, good governance principles and,
most importantly, the suitability of the organisational, administrative and
accounting framework adopted by the enterprise and its proper operation.
This activity is carried out in parallel with the management of the enterprise,
and should not be confused with the controls on the financial statements
prepared by the company and audited by external auditors or audit firms.
and acquisition;
Therefore, the Italian legislation enhances the supervision functions performed
in the corporate governance framework by the collegio sindacale – made up of
expert and independent practitioners – to protect the rights of the company,
of its shareholders, its creditors, and any third party.
As suggested above, the role played by the collegio sindacale is a specificity
of the Italian law. Actually, in order to put in place strict and reliable controls
performed by external professionals, our legislator made a distinction,
as early as 1998, between the control over the legality of the company’s
management and the auditing activities; at first, such provisions only targeted
listed companies, but they were subsequently extended to all companies. In
26
addition, with the Legislative Decree n° 39/2010, implementing the EU Directive
2006/43/EC, the Italian legislator has further regulated statutory auditing,
that is, the yearly auditing of financial statements or consolidated financial
statements, by tasking natural persons or external firms with performing such
audits (with some exceptions, when statutory auditing is performed by the
collegio sindacale entirely made up of members registered with the Roll of
statutory auditors).
Bearing in mind the explanations provided in Chapter 2, on the requirements
for being registered with the Roll, statutory auditing is also included in the list
of activities that may be carried out by Commercialisti and Esperti contabili.
As to the functions performed by Commercialisti in the legal field, they can
be deemed ancillary to the functions performed by the judge/court, and aim
at pursuing community goals. More specifically, each member belonging to
Section A may be appointed as:
››
Receiver, court-appointed administrator, court-appointed liquidator in
bankruptcy, judicial, and administrative proceedings, as well as in special
management procedures;
››
››
Court-appointed receiver, liquidator;
Court-appointed receiver for assets seized and confiscated from organized
criminality;
››
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Court-appointed inspector (ispettore giudiziario) and administrator;
Official receiver appointed by the judge to deal with the selling of movable
and immovable assets;
››
››
››
Arbitrator and mediator;
Judge in local tax court commissions;
In charge of the Preparation of the valuation reports for pledged or
mortgaged property in bankruptcy proceedings for composition purposes;
››
In charge of certifying company reorganisation plans and restructuring
agreements;
››
››
In charge of issuing special certifications provided for by bankruptcy law;
In charge of performing the functions required in composition proceedings
for over-indebtedness crises and asset liquidation.
of services.
27
The specificities of this profession also appear in the provision of other kind
As already mentioned, although they act on behalf of their clients, our
practitioners also perform important public-interest functions.
Typical examples include the functions performed in the areas of tax law and
non-profit. Again, in such fields, although in most cases the professionals are
engaged by their clients, they perform relevant public-interest functions.
speaking, the registered practitioners may carry out the following activities:
››
››
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Tax planning;
Judge in tax court commissions;
Issuing visto di conformità (compliance certifications), tax certifications,
including for purposes related to studi di settore ; and any other tax and
enforcement-related certification.
››
››
››
Certifications provided for by taxation laws;
Intermediary tasked with filing tax returns;
Member of the Taxpayer Protection Authority.
In the non-profit sector, Commercialisti play a significant role, considering the
specificity of the field and the activity carried out (which is a non-profit activity,
and yet a financial activity when dealing with social enterprises).
In the tax law field, our members are asked to provide tax consultancy, tax
support services, and to deal with any contentious procedure. Generally
On account of that, and given the significant growth of voluntary-sector
organisations recorded over the last few years, there is an increasing need to
suitably protect the relevant stakeholders. That is why the functions performed
by Commercialisti are of outmost importance, both in terms of organisation,
and of consultancy in the areas of planning and management at the various
stages of the creation and life of this kind of organisation. Commercialisti are
involved in the following activities:
››
Establishing the organisation, recognition and registration with the
relevant public Registers;
28
››
Assessing the adequacy of the assets of associations and foundations
against their purposes, for the recognition of their legal status;
››
››
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Setting up corporate and financial reporting system;
Managing the fund raising system;
Financial audits and reviews;
Making sure that the organisation is lawfully and properly managed.
Another strategic area in which practitioners registered with our Roll play
a crucial role thanks to their skills and specific knowledge is that of public
entities.
More specifically, our legislation tasks the practitioners with the audit of
the financial statements of public institutions. They may perform such audit
functions as members of the collegio sindacale, or as approved statutory
auditors for Municipalities with less than 15,000 inhabitants.
The role of the practitioners auditing public entities is quite complex, and goes
beyond simple monitoring and control, when they go as far as giving advice,
making remarks, issuing certifications, making declarations on oath, and
putting forward proposals aiming at improving the public entity’s management
or supporting its activities
Lastly, it is worth highlighting the specific services provided by our practitioners
when they are asked to:
››
Carry out and circulate financial analysis studies and research, dealing with
the shares of listed issuers, making forecasts on their future performance
and providing implicit or explicit investment advice;
File and register deeds and documents requiring digital signatures with
public or private entities: these activities also include filing the financial
29
statements.
››
4
Practicing the Accountancy Profession
Professional Ethics
regulating the activity of registered practitioners.
4. Practicing the Accountancy Profession31
The expression “professional ethics” designates the set of rules of conduct
Ethical principles guide both the conduct of our members in the professional
practice (relations with colleagues, customers, other professionals, and the
31
Public Administrations), and the behaviour and attitudes in everyday life.
The rules of conduct are specific for every category of professional who
are required by the law to register with the Roll, and are supervised by the
ethical behaviour guarantees customers high-quality professional services; on
the other hand, compliance with ethical principles prevents the professional
category from falling into disrepute with the general public, which might
actually happen if the any practitioner acts in a way such as to damage the
category’s professional reputation and dignity.
The Code of Ethics of the Italian Commercialisti – which is presently being
reviewed following the recent reform of all regulated professions – consists of
45 Articles grouped into four Sections, namely:
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General Provisions
Professional Relations
Competition
Transitional Provisions
Being ethical rules, they are worded as general principles rather than referring
to specific situations, which would anyway be difficult to define.
Hence, there is need to outline the basic ethical rules practitioners have to
comply with.
The First Section (General Provisions), contains the provisions establishing
our practice’s main founding principles, that is, independence, objectiveness,
4. Practicing the Accountancy Profession
Ministry of Justice. Such rules have a twofold purpose. On the one hand,
integrity, confidentiality, competence, and diligence, which are essential for
any provider of public-interest services.
Section Two on Professional Relations provides for ethical rules for all the
relations any practitioner actually establishes. Therefore, besides the relations
with colleagues, it also includes provisions on the relations with customers,
the relevant professional bodies, with employees and other people working
at the professional practice, with trainees (who are also required to comply
with the Code of Ethics, as they shall, later on, start practicing the profession),
as well as the relations with other possible parties (such as public offices, the
press, or professionals registered with other Rolls).
32
Section Three on Competition introduced – even before our national Law– the
freedom of informative advertising, through any medium and dealing with
our professional activity, our specialisations and qualifications obtained. This
form of advertising is allowed, provided that the users are given transparent,
true, accurate, unambiguous, and never defamatory or deceptive information.
Following the guidelines and the provisions of Bersani Law n° 248/2006 –
which abrogated the prohibition, including any partial prohibition, to advertise
personal specialisations and professional qualifications, the characteristics of
the services provided, and the prices of such services – our Code of Ethics
has established principles that have been introduced by the law for all other
regulated professions only at a later stage (cf. Art. 4 Presidential Decree n°
137/2012).
It is worth clarifying that ethical principles are not a purely formal exercise
for our profession. Actually, any member who does not abide by said ethical
rules may incur disciplinary measures, taken by the Board of the local Ordine
the member belongs to and, therefore, disciplinary sanctions may be imposed
commensurate with the violation perpetrated.
Independence and Incompatibility
Practicing the profession implies continuing monitoring and ascertaining the
conditions of independence, and deciding – in some cases – not to accept or
terminate a job or an engagement, in order to exclude any conflict of interests.
The rules on independence are mainly provided for by law, and the subject
is dealt with, according to a “principle-based” approach. Our Code of Ethics
reaffirms this obligation, thus also providing for possible disciplinary
consequences, besides the legal ones.
The Commercialisti and Esperti Contabili practice is incompatible with various
offices and duties, which are identified in the professional regulation.
General Incompatibility
››
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Journalist
Own entrepreneurial activity
Public service contractor
Tax collection agent
Financial advisor
There is no incompatibility when the professional’s own entrepreneurial
activity:
››
››
››
Is an assets administration activity
Is a mere possession or conservation activity
Consists in holding shares of service companies linked to the practice of
the profession
››
33
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Notary
Consists in management/administration, based on a specific professional
mandate, and aims at pursuing the customer’s interests.
Incompatibility With The Auditor’s Duty
Statutory auditors auditing the financial statements of a company should be
independent from the company itself, and should not be involved in any way
in its decision-making processes.
A statutory auditor cannot audit the financial statements of a company if
there is any direct or indirect financial, business, or other kind of relation
with the company, including any relation linked to the provision of services
other than accountancy ones, which would make a well informed, objective,
and reasonable third party infer that the statutory auditor’s independence is
››
compromised. The independence of a statutory auditor may be jeopardised
when one of the following risk arises:
››
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››
››
››
Self-review
Self interest
Advocacy
Familiarity
Trust or intimidation.
In these situations, the statutory auditor shall adopt measures to mitigate
34
the aforementioned risks. If those risks are such to compromise his/her
independence, the statutory auditor shall not perform the audit.
Licensed statutory auditors abide by the principles of independence and
objectiveness established by their professional body and approved by the
Ministry of the Economy and Finance, after consulting the CONSOB (the Italian
Security and Exchange Commission), or established by the Ministry of the
Economy and Finance, after consulting with CONSOB.
Grounds For Ineligibility or Non-appointment of Statutory Auditors
Natural persons in the following conditions cannot be appointed as statutory
auditors or, if they have already been, they shall lose their offices. Said
conditions include:
››
››
Debarred, disqualified, and bankrupt persons.
Persons debarred from holding public offices, also temporarily, or that are
incompetent to hold management positions, following convictions that
entail such punishments.
››
Spouses, persons related by consanguinity or affinity within the fourth
degree to the Directors of a company or of its eventual subsidiaries.
››
People having a working relationship, or continuing consultancy relations,
or have any other financial relations compromising their independence.
››
Any statutory auditor that has been stricken off or suspended from the
professional Roll of statutory auditors.
››
Persons exceeding the number of jobs allowed by CONSOB regulations.
Continuing Professional Development (CPD)
The recent reform of the Profession has introduced the obligation for
practitioners registered with the Rolls of regulated professions to constantly
improve their professional knowledge (Art. 3, Paragraph 5, Law Decree n°
138/2011 and Art. 7 Presidential Decree n°137/2012). CPD is an ethical obligation,
and its violation entails the adoption of disciplinary measures.
Pursuant to the Law, the Board of CNDCEC shall define – through rules that
are going to be published soon – the details concerning the fulfilment of such
training obligation, by providing for training management and organisation
35
systems, minimum requirements for the whole national territory, and
professional credit assessment criteria.
It is worth reminding that the Italian Commercialisti and Esperti Contabili
development obligation has been introduced in the rules governing their
professions as a legal obligation and an ethical rule for all registered
practitioners (Articles 12 and 29 of legislative Decree n° 139/2005). The Code
of Ethics further specifies the obligations and the various ways to carry out
continuing professional development, also based on the internal rules issued
by CNDCEC and by the Local Professional Ordini.
The Recognition of Professional Qualifications
Directive 2005/36/EC regulates the two essential ways professionals can freely
move and carry out their professions throughout the EU, namely the Provision
of Services (Title II of Directive 2005/36/EC) and Establishment (Title III). A
precondition to free establishment is being registered with the professional
Roll of the Host Country, whose competent authorities need to carry out a
recognition procedure. The recognition of professional qualifications allows
practicing throughout the whole national territory of the Host Member State and
is granted automatically for some professions (which are listed in the relevant
Annex to the Directive, in particular, the medical professions and architects), or
based on the so-called General System (which applies to Commercialisti and
Esperti contabili). Based on such system, the foreign practitioner’s education,
have been “lifelong learning” pioneers, in that the continuous professional
studies, and qualifications are assessed and compared to national education
and requirements. If necessary, compensation measures are envisaged, such
as possible aptitude tests.
Conversely, the temporary provision of services does not require any
recognition. However, there is need to register with a special Section of the
Register, based on a written statement to be made in advance, which should
contain information on the activities the practitioner intends to perform. In
such cases, the service provider cannot use the professional title (qualification)
of the Host Member State (but the one obtained in the Home Member State),
but shall be subject to the national provisions and disciplinary measures
36
regulating the profession.
In 2013, the following innovation was introduced for the “general system”: if
the service provider is a citizen of a Member State where the profession is not
regulated, evidence of only one (not two) year of professional experience in one
or more member States is required, over the ten years prior to the provision of
services. The professional experience is not required if a regulated education
is envisaged for the profession in the Home Member State. For seasonal works,
in order to ascertain the temporary and occasional nature of the provision of
services, Member States may ask for information on the services, once a year.
Professional Cards
The European Professional Card (EPC) is one of the most important elements
introduced by the reviewed Directive.
The EPC aims at facilitating the recognition of professional qualifications and
at streamlining the procedure for those who intend to pursue a regulated
profession in other Member States, where such profession is regulated.
These goals shall be reached by further involving the competent authorities
of the Home Member State, and introducing computerised procedures. The
EPC is a voluntary tool, which is made available to those professionals who
are interested in benefitting from the advantages offered by the Card that,
in essence, include the speeding up of the recognition procedures and the
possibility to practice without passing any test and without registering locally.
Shared Offices and Partnerships of Accountants
Commercialisti and Esperti Contabili may work independently (own practices), or
in partnerships (firms).
In both cases, each professional fulfils a mandate taking full responsibility vis-àvis the client. However, recent court decisions have attributed some sort of legal
personality to partnerships and firms, at least in their relations with third parties,
with whom they act as a single entity.
Besides the Law n° 183/2011 allows practicing in the framework of Professional
Corporations (società di professionisti - STP).
37
Unlike the past, such partnerships may also have any company form and may
include “lay” partners, that is, partners who are not members of any professional
Ordine and are not registered with any Roll. Professional quality is guaranteed
profession – and by the legal provisions envisaging at least a two third majority
of professionals – also in terms of equity participation – so to ensure that
resolutions can be made and decisions can be taken by such majority.
Professional Corporations, as they are considered as professionals, are registered
with a special section of the Roll. They must take out an insurance policy covering
any damage caused by the partner/practitioners in their professional activity.
Furthermore, they are bound to abide by the relevant professional Code of Ethics,
and may be made up of professionals from different regulated professions, thus
becoming multidisciplinary firms.
by the exclusivity of its business purpose – which is restricted to practicing the
5
Our Governance Structure
At present, the National Professional Body of Commercialisti and Esperti
contabili-CNDCEC has 116,245 registered members. They are divided into 144
(Local branches) based on a territorial jurisdiction principle following that of
39
The Board of CNDCEC
5. Our Governance Structure39
Italian courts. At a national level, the Profession is exclusively and univocally
represented by CNDCEC, which is based in Rome.
Legally speaking, CNDCEC is a public sector legal entity, with its own assets and
financial resources, and self-regulatory powers. Actually, it provides for its own
the Ministry of Justice.
Members and Offices
The National Board consists of 21 members, with at least 11 of them being
registered on Section A of the Roll.
Office holders:
››
››
››
››
President (on Roll’s Section A)
Vice President
Secretary
Treasurer
Potential candidates are all practitioners registered for at least 10 years, and
possessing full voting right.
The mandate lasts 4 years, and can be renewed only once.
The Board of Auditors is the supervisory body, which consists of one President
and two members, selected and elected among the registered practitioners.
5. Our Governance Structure
organisation through special regulations, and is subject to the supervision of
CNDCEC adopts a mandate program, stating the goals and the priorities it
intends to promote, always highlighting the close links existing between the
international, national, and local dimensions. It also places significant focus
on the importance of promoting a strategic role in the debates on the most
important issues concerning the Profession.
In order to facilitate research in the areas of special professional, political,
and institutional interest, the Boards sets up study committees and working
groups. Besides covering all areas linked to all fields of professional activity,
CNDCEC places special focus on equal opportunities and on the presence of
40
women in the Profession.
Ordini territoriali
Legally speaking, the Ordini territoriali are public entities, with their own assets
and financial resources; they are subject to the supervision of the Ministry of
Justice and CNDCEC.
Currently, in Italy there are 144 Ordini territoriali, with a total of some 117,000
Commercialisti and Esperti contabili.
Their widespread presence throughout the national territory allows the Ordini
territoriali to promote the relations with local public authorities and, more
generally, to become the local interlocutors of public sector, academia, and
other professions.
Bodies, Members, and Offices
The Board of the Ordine territoriale
The board of an Ordine territoriale may have 7 to 15 members, who can be
elected if registered with the Roll for at least 5 years.
Positions:
President (on Roll’s Section A)
Vice President
Secretary
Treasurer
CNDCEC Functions and Powers
Regulatory and Supervisory Functions
Adoption of the Code of Ethics
Adoption of Disciplinary Rules
Preparation of Electoral Rules
Preparation of the Rules to deal with petitions
Fixing membership fee
Supervising the operations of the Ordini territoriali
Representing the whole Profession at national and international level
41
Representation and Guidance Functions
Promoting the relations with institutions and public entities
Designating its representatives in national and international committees and organisations
Providing advice on bills and legislation concerning the Profession
Coordinating and promoting the activity of the Boards of the Ordini territoriali , with
a view to favouring professional development and improvement activities
Promoting professional improvement and specialisation initiatives,
by drawing up professional guidance documents
Consolidating the Italian Profession in traditional sectors and developing
new skills, also considering the global market developments
Promoting member access to internationalisation and tools to enhance international relationships
Legal Functions
Administrative settlement of appeals against member registration and
striking off decisions made by the Boards of the Ordini territoriali.
Board members have a 4-year mandate. The President and the Board members
can only be elected for maximum two consecutive mandates.
The Board of Auditors
The Board of Auditors consists of 3 full members and 2 alternate members.
Assessing and approving the continuing and mandatory CPD
courses proposed by the Ordini territoriali
They have a 4-year mandate, which cannot be renewed more than twice
consecutively.
Members’ Assembly
The Assembly consists of all Roll members. It approves the accounts and elects
the Board members.
Functions and Powers of The Ordini territoriali
42
Regulatory and Supervisory Functions
Supervising compliance with the professional rules and
any other provisions regulating the Profession
Supervising the use of qualifications and the lawful practice of the
profession, as well as the reputation and independence of the Ordine
Regularly checking that all members fulfil the relevant legal requirements
Keeping the Trainees’ Register
Keeping the Roll, the special list, registrations and striking offs.
Issuing certificates to their members
Organising the offices of the Ordine and providing to its financial management
Collecting the yearly fees for membership in the Roll or in the
special list, as well as duties for the issuance of certificates and
copies of written advices on the payoff of professional fees
Representation, Advisory and Guidance Functions
Designating the its representatives in local committees, bodies, and organisations
Issuing advices relating to the payoff of professional fees, upon
the requests of its members or of the Public Administration
Promoting, organising, and regulating continuing and mandatory CPD for
its members, and supervising the fulfilment of training obligations
Legal Functions
Settling the disputes that may arise among the registered practitioners,
when both parties seize it, between the practitioners and their clients
Disciplinary Functions
Locally
The new Professional disciplinary provisions of the Ordini territoriali are based
on the principle of the separation of their disciplinary bodies, and on the
possibility to introduce “third parties” – not registered with the Roll – in local
Disciplinary Committees. Disciplinary Committees are set up by the Boards
of the Ordini territoriali, and they are tasked with preparing and settling any
disciplinary case concerning the Roll members. Hence, the separation of the
well as the incompatibility of the Ordine Director’s office with membership in
43
two (administrative and disciplinary) functions is explicitly provided for, as
the Disciplinary Council.
Nationally
The National Disciplinary Council (Consiglio di disciplina nazionale) has been
disciplinary cases concerning the practitioners on the Roll. The members of
the National Disciplinary Board who perform disciplinary functions cannot
fulfil any administrative function. The National Disciplinary Board consists of
minimum six members, selected among the members of the Board of CNDCEC.
Fondazione Nazionale dei Commercialisti (FNC)
The Fondazione Nazionale dei Commercialisti is the study and research institute
of CNDCEC.
Its mission consists in enhancing the accountancy profession through continuous
training, technical, scientific, and cultural studies; identifying specialisations
within the Profession; training Commercialisti and Esperti Contabili to be; hence,
promoting and implementing any initiative aiming at studying in depth the
subjects pertaining to today’s profession, or that may concern it in the future, or
that may be ancillary to the Profession, from scientific, technical, and application
points of view.
established by the Board of CNDCEC. It is tasked with preparing and settling
The FNC has recently adopted its legal membership scheme. The new provisions
– which envisage typical features of both foundations and associations – provide
for the possibility for other entities to join – after its establishment and
endowment – as supporters, members, or else, thus contributing to the FNC’s
life and to the fulfilment of its mission.
The FNC’s Bylaws provide for various categories of “members”, namely
institutional members (membri istituzionali), members (partecipanti), and
supporters (sostenitori).
Due to the vital role it plays in keeping the FNC alive and its contribution to
the fulfilment of its missions, the Board of CNDCEC has been attributed the
44
title of institutional member; members include legal and natural persons that
significantly contribute to the life of the FNC and to the fulfilment of its mission,
or that intend to contribute to the implementation of specific projects falling
within the FNC’s competences; lastly, supporters are public or private legal or
natural persons, giving their contributions in the form of funds, or by providing
work or services, in accordance with the rules established by the body that shall
manage the Foundation. The FNC is managed by a Board of Directors, chaired by
a Chairperson with representation and signing powers. The Board of Directors
has typical management, scientific, and political functions. General guidance is
provided by an Advisory Board, and accounts are audited by a Board of Statutory
Auditors. Regardless of their contribution to the fulfilment of its mission, both
members and supporters have voting rights at the Assembly.
Membership in International Organisations
Today, Commercialisti and Esperti Contabili practice in a context characterised
by fast changes, regulatory transformation, technological progress, and
changing national and international legal frameworks. In our professional
activity, we are confronted every day with the professional standards and
socioeconomic situations of other Countries. This mostly happens through
the companies we work for, which operate in foreign markets. Furthermore,
we are facing the competition of our foreign colleagues and professional
associations, or multinational companies providing a wide variety of
consultancy services. Hence, we should ask ourselves: to what extent are we
Functions of FNC (Art. 3 of the Bylaws)
Enhancing the accountancy profession as provided for by Legislative Decree n° 139/2005
Continuing technical, scientific, and cultural training of Commercialisti;
Identifying specialisations within the accountancy profession;
training Commercialisti and Commercialisti to be;
Scientific research; surveys, dissemination of information in the areas of
interest for Commercialisti and statutory auditors on the Roll
Establishing training, refresher and specialisation courses and schools for
Commercialisti, statutory auditors, and auditors of public local bodies;
Promoting cultural events in general, in the areas of competence of the accountants
45
Promoting publishing initiatives, including audio-visuals or computer
products, supporting the professional practice;
Carrying out support and professional training activities for Commercialisti,
statutory auditors, and auditors of public local bodies, in the Auditing field
Establishing, promoting, and funding scholarships and scientific research grants in the
areas of economics, business management, trade, law, mathematics and statistics
aware of such phenomena? What and how much do we know? How are we
organising ourselves?
In accordance with its institutional mission, according to Art. 29 of the
Professional Rules provided for by Legislative Decree n° 139/05, the CNDCEC
is member of various international organisations, wherein it represents its
members. The aforesaid provisions should be properly interpreted, considered,
and implemented, taking into account the ever-changing international trends
that affect all areas in which Commercialisti and Esperti Contabili operate.
Therefore, over time, participating in international regulatory and standardsetting processes has become essential to give the Italian profession’s
contribution at all stages of the preparation of Directives, Regulations, and
Standards, especially in the areas of Auditing, Reporting, Ethical judgements,
and vocational qualification assessment.
Among our main goals is the enhancement of the role of practitioners as
business internationalisation experts and consultants, thus favouring the
expansion of Commercialisti, developing communication channels, and
increasing the opportunities for interacting with foreign colleagues, in order
Promoting and/or participating in EU/national calls for proposals for initiatives or activities in the
areas of competence of the Commercialisti and/or auditors registered with the respective Rolls
to actively participate in the globalisation of professional relations – rather
than passively “suffering” it.
By participating in international activities, we aim at favouring the development
of the Italian Profession in the new areas of competence of reporting, including
integrated reporting, social, environmental, and sustainability reporting. We
also intend to make the Italian experience in the areas of non-profit reporting,
social enterprise efficacy and efficiency indicators, internationally known.
Our mission includes showing that the Italian Practitioners meet top standards
in terms of professional knowledge, protection of public interest, strategic
46
leadership, and propensity to innovate.
IASB – International Accounting Standards Board
IASB is the international organisation developing International Financial
Reporting Standards (IFRS), previously called International Accounting
Standards (IAS). CNDCEC participates in the IASB’s activities by regularly
providing comments and remarks on draft standards (so called EDs, or
Exposure Drafts).
The role of this Organisation has become crucial after the entry into force of the
EU Regulation that made the adoption of International Accounting Standards
mandatory for listed companies’ financial statements and consolidated
financial statements (EC Reg. n° 1606/2002). IASB has also developed the
International Financial Reporting Standard for small and medium-sized
enterprises (IFRS for SMEs), with the active participation of CNDCEC.
(www.ifrs.org)
IFAC – International Federation of Accountants
IFAC is the organisation that internationally represents the profession, at all
levels. CNDCEC’s strategic objective consists in significantly influencing IFAC’s
agenda, and placing increasing focus on sectors and activities other than
auditing. IFAC’s technical and scientific activity is carried out by its permanent
or temporary technical Committees, some of which are specifically tasked with
developing international standards.
IFAC’s Boards are tasked with developing international standards, and operate
based on specific Rules, providing for the development of a work plan, for
public consultation, as well as budgeting and work procedures.
The following Boards are presently operational: IAASB – International Audit
and Assurance Standards Board; IESBA – International Ethics Standards
Board for Accountants, developing the code of ethics and, in particular,
independence-related principles; IAESB – International Accounting Education
Standards Board, developing standards on vocational training and education,
both for entering the profession and for continuing vocational training; IPSASB
– International Public Sector Accounting Standards Board (IPSAS), favouring the
shift to so-called accrual accounting.
INSOL - International Association
of Restructuring, Insolvency & Bankruptcy
47
(www.ifac.org)
The organisation aims at favouring the sharing of knowledge in the areas of
insolvency, especially when they concern transnational issues. Its members
include professional bodies, law firms, and partnerships specialised in
insolvency matters.
which places special focus on EU regulatory developments. In particular, it
carries out the following activities:
››
Monitoring the evolution of bankruptcy law, bankruptcy proceedings and
the procedures adopted in Europe;
››
Disseminating and increasing thorough knowledge in the area through
international and regional congresses, publications for members only
(eurofenix), and INSOL Europe’s web site;
››
Promoting networking and the sharing of professional experience of
member professionals;
››
Defending the interests of member professionals with the relevant EU and
international authorities, also offering support from member professionals
for relevant projects;
››
››
Cooperating with INSOL International and other member organisations;
Contributing to the education and training of member professionals.
(www.insol.org)
The organisation operates both globally and Europe-wide, with Insol Europe,
IIRC- International Integrated Reporting Committee
The International Integrated Reporting Council (IIRC) is a global coalition of
regulators, investors, companies, standard setters, the accounting profession,
and NGOs.
All coalition members believe that communication about value creation as the
next step in the evolution of corporate reporting. The International Framework
has been established to meet such need and lay the foundations for the future
of corporate reporting.
(www.theiirc.org)
48
IVSC - International Valuation Standards Council
London-based
IVSC
aims
at
promoting
a
transparent
international
valuation standard-setting process. It therefore intends to develop a set of
understandable and implementable international standards, protecting
public interest, thus also favouring the development and harmonisation of
national standards, which are being developed in many countries. The Italian
participation in this area is strengthened by membership in the purposelyestablished Italian OIV Organisation.
(www.theiirc.org)
UNCTAD ISAR - Intergovernmental Working Group of Experts on
International Standards of Accounting and Reporting
ISAR (the Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting) operates in the framework of UNCTAD
(United Nations Conference on Trade and Development, set up under the UN
umbrella).ISAR places special focus on financial reporting and transparency,
with a view to improving the reliability and comparability of corporate accounts.
In particular, it has been working on an accounting standard project for SMEs
and micro enterprises.
Hence, ISAR’s work focuses on micro, small, and medium-sized enterprises,
and it cooperates with IASB. The group has also designed a project for the
development of a set of accounting standards for micro enterprises (SMEGA
Level 3).
(http://unctad.org/en/pages/DIAE/ISAR/ISAR-Corporate-TransparencyAccounting.aspx)
CFE (Confédération Fiscale Européenne)
The CFE (Confédération Fiscale Européenne) was founded in 1959 and today
embraces 32 national organisations from 25 European States, representing
more than 180,000 tax advisers. CFE considers its functions to be:
››
Safeguarding the professional interests of tax advisers and maintain relations
with the authorities at national and international levels, showing the
contribution offered by professionals thanks to their experience of all technical
areas;
››
Contributing reaching high quality standards in the professional practice of tax
››
››
Monitoring national tax laws and contributing to coordinate tax law in Europe;
49
advisers, and making their services known to the general public;
Promoting the co-ordination of national laws governing the profession, and in
particular to achieve the protection of each national tax adviser’s title in Europe
FEE – Fédération des Experts Comptables Européens
(European Accountants Federation)
FEE represents the accountancy profession, and is a recognised interlocutor
of the European Commission and all other EU institutions. FEE covers all areas
of interest to the profession (including ethics, professional rules, taxation,
accounting, auditing, environment, and sustainability).
FEE has reviewed its Constitution and since 2014 it works with a new governance
structure. It foresees a Members’ Assembly – with representation and policy
guidance authority – and a Board composed of representatives from various
Countries, based on a geopolitical significance and budget-based ranking.
By participating in FEE’s activities, CNDCEC can give its active contribution
to the shaping of EU legislation and policies concerning the Profession, by
formulating its remarks and comments directly to the EU Commission – on
behalf of our Nation – after fruitful exchanges of views with other Countries, so
to better define and express the accountancy profession’s requests.
Furthermore, it contributes to the definition of a common European
professional position, to be jointly communicated to the EU Commission, with
its main interest being that of defining and expressing European professional
(www.cfe-eutax.org)
needs and requests in the best possible manner, both to the EU institutions
and to the International Organisations.
The EU legislation covers all areas of the economy, including professions, due
to the services they provide to businesses and companies, and to regulate the
profession and competition policies within the profession itself and with third
parties. FEE’s main areas of interest include:
››
implementation of the new Directive and Regulation on statutory auditing,
with particular focus on the provisions concerning independence, reporting,
and combination of different services (EU Regulation n° 537/2014 and
50
Directive 2014/56/EU);
››
››
Implementation of the new accountancy Directive (Directive 2013/34/EU);
Public Sector accounting and reporting, following Eurostat’s proposal
– feasibility study, impact, and shift from cash accounting to accrual
accounting;
››
Taxation – in-depth study of topics related to competing legislations, tax
abuse, common consolidation grounds, and the European Taxpayer’s
Charter;
››
››
SMEs – credit, SME assurance and reporting systems;
Anti-money laundering and fight against corruption.
(www.fee.be)
EFRAG - European Financial Reporting Advisory Group
EFRAG was established in 2001, in the framework of Europe’s adoption of the
IFRSs, and was tasked with providing input into the development of IFRSs
issued by the IASB, and submitting to the European Commission proposals
aiming at “Europeanising” them.
Through its Regulations, the European Commission adopts the IFRSs, thus
making them binding for the European Union Member States. The European
Commission participates in EFRAG’s activities as an observer.
EFRAG is a private advisory entity, financed by various actors involved and
interested in the operations of the financial markets. Among said actors are:
››
FEE (European Accountants Federation);
››
National bodies and institutions tasked with developing national financial
reporting standards (OIC for Italy);
››
››
The Association representing European Industrial companies (UNICE);
The Associations representing European banks, insurance companies, and
financial analysts;
››
››
The stock exchanges;
The European SMEs (UEAPME).
In queste settimane si concretizzerà il passaggio al nuovo sistema di
governance interno, oggetto di lunghe trattative, documenti e rivisitazioni.
force, recently approved after long negotiations, many documents, and
51
Over the next few weeks, the new governance system shall fully enter into
multiple reviews.
The CNDCEC is represented through FEE, and through this latter and the OIC, it
contributes to finance EFRAG.
Therefore, CNDCEC’s comments on IFRS can be transmitted to organisations at
››
At an international level, directly to IASB, which develops the principles
the CNDCEC is asked to comment;
››
At a European level, to EFRAG and to FEE’s Accounting Committee, which
formulates a single comment to be sent to the IASB or to the European
Commission.
(www.efrag.org)
EFAA – European Federation of Accountant and Auditors for SMES
EFAA is the second Federation representing the accountancy profession in
Europe, gathering European organisations dealing with Small and mediumsized professional practices (SMPs). EFAA is now reviewing its Bylaws, and its
activity mainly focuses on the areas of accountancy and auditing, with special
focus on Small and medium-sized practices.
(www.efaa.com)
various levels:
CILEA – The Latin Europe-America Integration Committee
The Latin Europe-America Integration Committee was set up with a view to
bringing into contact professionals whose common denominator is their Latin
background, and gathers Central-South American and Southern European
Countries.
Among its main goals, sharing professional values, exchanging information,
keeping up-to-date on common interest topics and, most importantly,
establishing the Profession’s Latin model.
52
(www.cilea.info)
FCM – Fédération des Experts Comptables Mediterranééns
(Mediterranean Accountants Federation)
FCM is an Association whose establishment was promoted by an Italian initiative.
It gathers all Mediterranean institutes, which operate in Mediterranean
Countries sharing common cultural and economic contexts, as well as similar
business environments.
FCM main purposes include sharing professional values and getting to know
the technical and scientific contexts wherein professional operate in other
Countries.
(www.fcmweb.org)
ECGI - The European Corporate Governance Institute
The ECGI is an international scientific organisation established in 2002 and
based in Belgium. It aims at promoting the development of best practices, by
making a forum available to academicians, legislators, and professionals to
discuss relevant corporate governance topics.
The Association’s main activities are the dissemination of corporate governance
research studies. Among its members are universities, academicians,
accountancy professional organisations, banks, multinational companies,
stock exchanges, and rating agencies.
(www.ecgi.org)
EG - Edinburgh Group
This informal group was set up in 2001 within IFAC, and gathers organisations
mainly representing small and medium-sized practices (SMPs). It aimed at
promoting the creation of an IFAC Commission for SMEs and SMPs, which has
actually been established and is called SMPC. In 2004, the Group adopted a
formal Constitution.
Today, its membership includes: Italy, India, Ireland, Israel, South Africa. The
Certified General Accountants’ Association of Canada represents Canada,
while Great Britain is represented by the Association of Certified Chartered
Accountants.
at influencing IFAC’s agenda, by drawing attention on themes of particular
53
The Group meets when IFSC’s Board holds its meetings, and mainly aims
interest for SMEs.
(www.edinburgh-group.org)
A4S - Accounting For Sustainability
contribute changing the fundamental principles of social and economic life,
by shifting from an approach based on mere short-term profit, to a long-term
approach, based on value creation.
The A4S Accounting Bodies network – a network that consists of major global
accounting bodies – is its main body. Its members meet to join efforts in this
area, thus avoiding any overlapping and waste.
It was established in 2008 and, today, consists of more than 2 million
professionals, who account for some two thirds of all world professional
accountants. Its main goal is including the new perspective of value assessment
(accounting
for
sustainability)
approach
in
continuous
professional
development and in the professional careers of future generations. It works
with major global CFOs and invertors, and meets at least once a year, at the
residence of its founder, HRH the Prince of Wales.
(www.accountingforsustainability.org/international_network/accountingbodies-network)
Accounting for Sustainability is an international network that wishes to
Common Content Project
The Project aims at defining the education and training standards for those
who wish to enter the Profession.
Meeting such standards is necessary to practice in the new global scenario,
and the CCP works on the identification of common knowledge, leaving the
definition of nation-specific contents to each Country.
Five main technical areas have been identified, based on which learning
outcomes have been developed for entry-level professional accountants, to
be shared by today’s eight member institutes.
The Project does not envisage the “creation” of a new international qualification
54
on top of national ones; it rather fixes a minimum harmonisation level and
a recognition procedure streamlining mechanism. Besides his/her national
qualification, each professional shall have the opportunity to obtain an
additional qualification from another Country, by only covering the education
and training areas that are not common to both systems.
Harmonising education and training and creating partially common knowledge
allows making the qualifications obtained in the different Countries more
transparent and easier to compare, thus facilitating the free movement of
professionals. This shall also make expressing technical opinions in the
frame of any professional qualification recognition procedure easier. The
foundations can also be laid for the platform envisaged by the new Directive
on professional qualifications, thus formally facilitating the free movement
and recognition of qualifications in Europe.
(www.commoncontent.com)
6
Key Figures
As at January 1st 2015, there were 116,245 Italian accountancy practitioners,
and this figure shows a 1% yearly increase. 41% of Commercialisti and Esperti
Contabili works in Northern Italy, 22% in central regions, and 37% in the
South. Women account for 31%, while 69% are men. 25% of them are young
6. Key Figures57
people up to 40 years of age, 60% are aged between 41 and 60, while over 60
members account for 15%. In 2015, 92,345 Commercialisti and Esperti Contabili
are registered with the National Provident Fund of Commercialisti and the
Esperto contabile every 523 inhabitants.
57
National Provident Fund of Ragionieri. In Italy, there is 1 Commercialista or
The FNC regularly carries out studies on the accountancy profession in order to
monitor its evolution, as it is significantly influenced by market changes. Recent
data show that practitioners are still mainly focusing on their core business,
that is, accountancy and tax advice services, which are mainly provided to
small and medium-sized enterprises. However, significant diversification
is also shown, which is due to the continuous interaction between market
evolution and the local context.
Commercialisti and Esperti Contabili support and provide advice to all
public-law entities, or non-profit organisations. They deal with all aspects
pertaining to their establishment, lives, and deaths. This makes accountancy
practitioners multi-sided professionals, often holding multiple qualifications
and specialisations in tax, business, bankruptcy, labour law, public, financial,
and management fields.
27 areas of specialisation have been directly monitored by FNC, through
special statistical surveys. Among such areas of specialisation, besides those
closely related to accountancy and taxation, are legal specialisations including
corporate law, administrative law, civil law and civil procedure, industrial law,
criminal law and criminal procedure, labour law, as well as other crucial areas
for the Italian economy such as brokering, real-estate consultancy, the third
(or voluntary) sector, third-party liability and insurance, management control,
and business management consultancy.
6. Key Figures
businesses operating in Italy, including family-run businesses, companies,
Most accountancy practitioners prefer setting up their own independent
practice, but many of them have shared practices or partnerships, and are
members of national and/or international professional networks. In particular,
53% of Commercialisti and Esperti Contabili have their own independent
practice, 21% share their office with other accountancy practitioners, and 22%
work in a partnership (firm), while 4% chose non-organised work.
120.000
58
100.000
80.000
60.000
40.000
20.000
0
2008
2009
2010
2011
Roll Registered Practitioners
2012
2013
2014
2015
Pension Fund Registered Practitioners
Tab. 1 Members and Practitioners registered with the Commercialisti Pension Funds Years 2008-2015*
Growth Rate
Pension Fund
Registered Practitioners
Years
Members
2008
107.499
2009
109.474
1,8%
80.759
2,8%
2010
110.787
1,2%
82.658
2,4%
2011
112.164
1,2%
84.721
2,5%
2012
113.235
1,0%
86.965
2,6%
2013
114.041
0,7%
88.628
1,9%
2014
115.067
0,9%
89.970
1,5%
2015
116.245
1,0%
92.345
2,6%
--
* Data as at January 1st of each year
Growth Rate
78.601
North
15,4
North-West
28,5
North-East
37,6
40,9
Centre
25,5
9,1
South
21,5
South (Mainland)
REGIONS
Percentage % on total
NORTH
40,9%
NORTH-EAST
15,4%
NORTH-WEST
25,5%
CENTRE
21,5%
SOUTH
37,6%
SOUTH (MAINLAND)
28,5%
ISLANDS
9,1%
ITALY
100,0%
6. Key Figures
Tab. 2 Commercialisti by geographical regions. Year 2014
59
Islands
60
Tab. 3 Gender and age of the Members of the Ordine territoriale. Year 2014
REGIONS
Men
Women
≤ 40
41-60
> 60
ABRUZZO
66,5%
33,5%
23,0%
64,4%
12,6%
BASILICATA
64,4%
35,6%
21,0%
67,4%
11,6%
CALABRIA
67,9%
32,1%
24,6%
63,9%
11,5%
CAMPANIA
74,3%
25,7%
23,2%
67,0%
9,8%
EMILIA ROMAGNA
60,7%
39,3%
22,4%
63,1%
14,6%
FRIULI VENEZIA GIULIA
66,8%
33,2%
17,9%
64,0%
18,1%
LAZIO
69,5%
30,5%
19,5%
65,2%
15,3%
LIGURIA
62,8%
37,2%
15,0%
65,6%
19,4%
LOMBARDY
68,1%
31,9%
22,5%
59,1%
18,3%
MARCHE
66,9%
33,1%
23,4%
63,0%
13,6%
MOLISE
64,9%
35,1%
27,7%
61,8%
10,5%
PIEDMONT
62,0%
38,0%
20,5%
62,8%
16,7%
APULIA
70,0%
30,0%
20,3%
67,2%
12,5%
SARDINIA
62,8%
37,2%
22,8%
61,2%
15,9%
SICILY
70,4%
29,6%
16,9%
67,9%
15,2%
TUSCANY
69,5%
30,5%
16,6%
65,9%
17,5%
TRENTINO ALTO ADIGE
75,4%
24,6%
26,8%
56,6%
16,5%
UMBRIA
61,9%
38,1%
19,0%
66,8%
14,3%
VALLE D'AOSTA
73,6%
26,4%
21,3%
64,9%
13,8%
VENETO
69,5%
30,5%
24,6%
59,6%
15,8%
NORTH
66,3%
33,7%
22,0%
60,8%
17,1%
NORTH-EAST
66,3%
33,7%
23,2%
61,1%
15,6%
NORTH-WEST
66,3%
33,7%
21,3%
60,6%
18,0%
CENTRE
68,8%
31,2%
19,1%
65,2%
15,6%
SOUTH
70,4%
29,6%
21,4%
66,4%
12,2%
SOUTH (MAINLAND)
70,9%
29,1%
22,5%
66,3%
11,2%
ISLANDS
68,9%
31,1%
18,0%
66,7%
15,3%
ITALY
68,4%
31,6%
21,2%
63,9%
14,9%
Tab. 4 Local Commercialisti to population ratios. Year 2014
ABRUZZO
418
BASILICATA
578
CALABRIA
453
CAMPANIA
422
EMILIA ROMAGNA
644
718
LAZIO
433
LIGURIA
514
LOMBARDY
501
MARCHE
549
MOLISE
644
PIEDMONT
685
APULIA
400
SARDINIA
841
SICILY
595
TUSCANY
526
TRENTINO ALTO ADIGE
798
UMBRIA
596
VALLE D'AOSTA
718
VENETO
623
NORTH
585
NORTH-EAST
653
NORTH-WEST
544
CENTRE
482
SOUTH
479
SOUTH (MAINLAND)
427
ISLANDS
641
ITALY
523
798
718
501
623
685
514
718
644
526
596
549
433
418
644
422
841
400
61
N° of inhabitants
per Commercialista
578
453
595
6. Key Figures
REGIONS
Tab. 5 Professional activity: areas of specialisation
62
Subjects
Gender
Age Groups
Total
F
M
≤40
41-60
>60
Environment
1,1%
1,9%
2,0%
1,7%
0,7%
1,7%
Human Resource Management
and Administration
17,7%
19,3%
13,6%
20,0%
24,6%
18,8%
Contracts, building and town planning,
2,9%
6,5%
4,7%
5,7%
5,6%
5,5%
Voluntary Sector
11,4%
15,8%
12,3%
15,9%
11,3%
14,5%
Labour law consultancy
4,2%
6,9%
5,0%
6,2%
8,3%
6,1%
Tax advice
92,1%
92,0%
91,0%
92,5%
91,7%
92,1%
Tax concession advice
25,3%
26,7%
32,9%
24,2%
22,9%
26,3%
Accountancy, accounts, and review.
89,5%
91,1%
91,7%
90,6%
88,4%
90,7%
Tax litigations
40,2%
56,1%
47,0%
51,6%
61,5%
51,5%
Contracts
25,7%
38,0%
28,6%
36,2%
37,9%
34,4%
Corporate law
52,9%
66,9%
63,9%
62,7%
60,8%
62,8%
Administrative law
7,6%
9,0%
7,8%
8,3%
13,0%
8,6%
Civil law and civil procedure
3,2%
4,5%
3,6%
3,7%
8,6%
4,2%
Family Law
3,5%
4,1%
2,2%
3,9%
8,6%
4,0%
Industrial law
0,8%
1,6%
0,8%
1,2%
3,3%
1,3%
Criminal law and criminal procedure
1,0%
1,3%
0,7%
1,5%
1,0%
1,2%
Local Public Institutions
9,7%
16,9%
10,4%
16,6%
14,3%
14,8%
Bankruptcy and bankruptcy proceedings
20,1%
24,6%
22,7%
23,4%
24,3%
23,3%
Finance and management control
12,7%
21,3%
20,2%
18,4%
17,6%
18,8%
Taxation and international trade
5,1%
8,2%
8,8%
7,1%
5,3%
7,3%
Hygiene, medicine, and
occupational safety
0,7%
1,3%
1,1%
1,2%
0,7%
1,1%
Leasing, joint ownership, and trading,
22,3%
24,9%
23,5%
24,8%
21,6%
24,1%
Brokerage
14,6%
15,6%
14,6%
15,9%
13,3%
15,3%
Third-party liability and insurance
0,9%
1,3%
1,1%
1,1%
2,0%
1,2%
Marketing and communication
3,2%
4,0%
6,3%
3,1%
1,7%
3,7%
Business management
14,7%
25,2%
21,1%
22,3%
23,3%
22,1%
Healthcare
1,1%
1,7%
0,9%
1,9%
0,7%
1,5%
Other
1,9%
2,3%
2,5%
2,2%
1,3%
2,2%
Tab. 6 Type of Practice
Age Groups
Total
F
M
≤40
41-60
>60
Independent
53,9%
52,5%
40,9%
56,4%
61,1%
52,9%
Independent and shared
21,4%
20,7%
29,0%
18,7%
14,3%
20,9%
Firms (partnerships)
18,9%
23,1%
24,3%
21,3%
19,3%
21,8%
Not organised
5,9%
3,8%
5,9%
3,7%
5,3%
4,4%
63
Gender
6. Key Figures
Type of Practice
Territorial Bodies
(Ordini Territoriali)
Bergamo’s
Ordine Territoriale
Alberto Carrara
Cremona’s Ordine
Territoriale
Ernesto Quinto
Busto Arsizio’s
Ordine Territoriale
Ermanno Werthhammer
Lecco’s Ordine Territoriale
Antonio Rocca
Sondrio’s Ordine
Territoriale
Francesco Grimaldi
Lodi’s Ordine Territoriale
Emilio Bruschi
Varese’s Ordine Territoriale
Sergio Caramella
Mantova’s Ordine
Territoriale
Stefano Ficarelli
Vigevano’s Ordine
Territoriale
Giuseppe Nicolò
Brescia’s
Ordine Territoriale
Antonio Passantino
Como’s Ordine Territoriale
Sandro Litigio
Crema’s Ordine Territoriale
Mario Tagliaferri
65
LOMBARDY
Pavia’s Ordine Territoriale
Fabio Del Giudice
Milano’s Ordine Territoriale Voghera’s Ordine
Alessandro Angelo Solidoro Territoriale
Paola Gargaschelli
Monza e Brianza’s
Ordine Territoriale
Gilberto Gelosa
LIGURIA
Chiavari’s Ordine
Territoriale
Gian Alberto Mangiante
Imperia’s Ordine
Territoriale
Domenico Abbo
Sanremo’s Ordine
Territoriale
Giuseppe La Rocca
Genova’s Ordine
Territoriale
Massimo Scotton
La Spezia’s Ordine
Territoriale
Alberto Funaro
Savona’s Ordine Territoriale
Alberto Baietto
Territorial Bodies
Aosta’s Ordine Territoriale
Michele Giovinazzo
Territorial Bodies65
VALLE D’AOSTA
PIEDMONT
Alessandria’s Ordine
Territoriale
Roberto Malvezzi
Casale Monferrato’s Ordine
Territoriale
Severino Scagliotti
Asti’s Ordine Territoriale
Angelo Dabbene
Novara’s Ordine Territoriale Verbania’s Ordine
Mauro Nicola
Territoriale
Paola Balzarini
Torino’s Ordine Territoriale
Aldo Milanese
Vercelli’s Ordine
Territoriale
Stefano Pugno
Biella’s Ordine Territoriale
Domenico Calvelli
66
Cuneo’s Ordine Territoriale
Nicola Gaiero
Tortona’s Ordine
Territoriale
Pietro Ratti
Gorizia’s Ordine Territoriale Pordenone’s Ordine
Angelo Lapovich
Territoriale
Renato Cinelli
Trieste’s Ordine Territoriale
Piergiorgio Renier
Udine’s Ordine Territoriale
Lorenzo Sirch
TRENTINO ALTO ADIGE
Bolzano’s Ordine
Territoriale
Richard Burchia
Trento e Rovereto’s Ordine
Territoriale
Maurizio Postal
VENETO
Bassano del Grappa’s
Ordine Territoriale
Amedeo Busnardo
Belluno’s Ordine
Territoriale
Angelo Smaniotto
Padova’s Ordine
Territoriale
Dante Carolo
Rovigo’s Ordine Territoriale
Michele Ghirardini
Verona’s Ordine Territoriale
Alberto Mion
Treviso’s Ordine Territoriale Vicenza’s Ordine
Vittorio Raccamari
Territoriale
Marco Poggi
Venezia’s Ordine
Territoriale
Gabriele Andreola
EMILIA ROMAGNA
Bologna’s Ordine
Territoriale
Mirella Bompadre
Modena’s Ordine
Territoriale
Alessandro Clò
Ferrara’s Ordine Territoriale Parma’s Ordine Territoriale
Paolo Rollo
Angelo Anedda
Forlì’s Ordine Territoriale
Aride Missiroli
Piacenza’s Ordine
Territoriale
Carleugenio Lopedote
Ravenna’s Ordine
Territoriale
Damiano Berti
Reggio Emilia’s
Ordine Territoriale
Bruno Bartoli
Rimini’s Ordine Territoriale
Bruno Piccioni
67
TUSCANY
Lucca’s Ordine Territoriale
Carla Saccardi
Firenze’s Ordine Territoriale Massa Carrara’s Ordine
Gino Mazzi
Territoriale
Fabio Bascherini
Grosseto’s Ordine
Territoriale
Montepulciano’s Ordine
Mario Morandini
Territoriale
Giancarlo Vittori
Livorno’s Ordine
Territoriale
Pisa’s Ordine Territoriale
Giovanni Verugi
Maurizio Masini
Pistoia’s Ordine Territoriale
Franco Michelotti
Prato’s Ordine Territoriale
Paolo Biancalani
Siena’s Ordine Territoriale
Marco Tanini
Territorial Bodies
Arezzo’s Ordine Territoriale
Fabio Battaglia
UMBRIA
Perugia e Spoleto’s
Ordine Territoriale
Marcella Galvani
Terni’s Ordine Territoriale
Roberto Piersantini
MARCHE
Ancona’s Ordine Territoriale Fermo’s Ordine Territoriale
Stefano Coppola
Marco Cannella
Ascoli Piceno’s
Ordine Territoriale
Mariano Cesari
Macerata e Camerino’s
Ordine Territoriale
Giorgio Piergiacomi
Pesaro e Urbino’s
Ordine Territoriale
Paolo Balestieri
ABRUZZO
Avezzano’s Ordine
Territoriale
Agostino Barbati
L’Aquila’s Ordine
Territoriale
Americo Di Benedetto
Chieti’s Ordine Territoriale
Filippo Rosa
Pescara’s Ordine
Territoriale
Domenico Di Michele
68
Lanciano’s Ordine
Territoriale
Ermando Bozza
Vasto’s Ordine Territoriale
Francesco Pietrocola
Teramo’s Ordine Territoriale
Alberto Davide
LAZIO
Cassino’s Ordine
Territoriale
Giuseppe Tedesco
Frosinone’s Ordine
Territoriale
Umberto Lombardi
Civitavecchia’s Ordine
Territoriale
Massimo Ferri
Latina’s Ordine Territoriale
Efrem Romagnoli
Roma’s Ordine Territoriale
Mario Civetta
Tivoli’s Ordine Territoriale
Gianluca Tartaro
Rieti’s Ordine Territoriale
Pier Luigi Coccia
Viterbo’s Ordine
Territoriale
Marco Santoni
Avellino’s Ordine
Territoriale
Francesco Tedesco
Napoli Nord’s Ordine
Territoriale
Antonio Tuccillo
Salerno’s Ordine
Territoriale
Oscar De Franciscis
Benevento’s Ordine
Territoriale
Giovanni Cuomo
Nocera Inferiore’s Ordine
Territoriale
Rosario D’Angelo
Torre Annunziata’s
Ordine Territoriale
Paolo Giugliano
Caserta’s Ordine
Territoriale
Pietro Raucci
Nola’s Ordine Territoriale
Giovanni Prisco
Vallo della Lucania’s
Ordine Territoriale
Giuseppe Condorelli
CAMPANIA
Napoli’s Ordine Territoriale
Vincenzo Moretta
Sala Consilina’s Ordine
Territoriale
Gaetano Romanelli
BASILICATA
Matera’s Ordine Territoriale Melfi’s Ordine Territoriale
Eustachio Quintano
Antonio Cutulo
Potenza’s Ordine
Territoriale
Luigi Vergari
MOLISE
Larino’s Ordine Territoriale
Liliana Smargiassi
Bari’s Ordine Territoriale
Marcello Danisi
Foggia’s Ordine Territoriale
Giuseppe Laurino
Brindisi’s Ordine
Territoriale
Fabio Giovanni Aiello
Lecce’s Ordine Territoriale
Rosario Giorgio Costa
Taranto’s Ordine
Territoriale
Cosimo Damiano Latorre
69
Isernia’s Ordine Territoriale
Antonio Borrelli
APULIA
Lucera’s Ordine Territoriale
Mario Cardillo
Trani’s Ordine Territoriale
Antonio Soldani
SARDINIA
Cagliari’s Ordine
Territoriale
Marco Ferri
Olbia e Tempio Pausania’s
Ordine Territoriale
Marco Balata
Nuoro’s Ordine Territoriale
Giuseppe Mameli
Oristano’s Ordine
Territoriale
Remigio Enrico Maria Sequi
Sassari’s Ordine Territoriale
Pietro Scudino
Territorial Bodies
Campobasso’s Ordine
Territoriale
Carmine Franco D’Abate
CALABRIA
Castrovillari’s Ordine
Territoriale
Mario Angelo Straticò
Crotone’s Ordine
Territoriale
Luigi Domenico Arcuri
Catanzaro’s Ordine
Territoriale
Francesco Muraca
Lamezia Terme’s
Ordine Territoriale
Paolo Cosentino
Cosenza’s Ordine
Territoriale
Andrea Manna
Locri’s Ordine Territoriale
Ettore Lacopo
Reggio Calabria’s
Ordine Territoriale
Bernardo Femia
Rossano’s Ordine
Territoriale
Carlo Plastina
Palmi’s Ordine Territoriale
Giuseppe Sofrè
Vibo Valentia’s
Ordine Territoriale
Vincenzo Morelli
Enna’s Ordine Territoriale
Michelangelo Montesano
Patti’s Ordine Territoriale
Antonio Sidoti
70
Paola’s Ordine Territoriale
Pasqualino Saragò
SICILY
Agrigento’s Ordine
Territoriale
Ignazio La Porta
Gela’s Ordine Territoriale
Barcellona Pozzo di Gotto’s Giuseppe Nicoletti
Ordine Territoriale
Giovanni Genovese
Marsala’s Ordine
Territoriale
Caltagirone’s Ordine
Alberto Scuderi
Territoriale
Ettore Cataldo
Messina’s Ordine
Territoriale
Caltanissetta’s Ordine
Enrico Spicuzza
Territoriale
Salvatore Maurizio Dilena
Nicosia’s Ordine Territoriale
Andrea Maggio
Catania’s Ordine
Territoriale
Palermo’s Ordine
Sebastiano Umberto
Territoriale
Antonio Truglio
Fabrizio Escheri
Ragusa’s Ordine Territoriale
Daniele Manenti
Siracusa’s Ordine
Territoriale
Massimo Conigliaro
Trapani’s Ordine
Territoriale
Mario Sugameli
Edited by
Fondazione Nazionale dei Commercialisti
With the contribution of
Cristina Bauco, Annalisa De Vivo, Tommaso Di Nardo, Noemi Di Segni
Graphic design
Martino Palladini
ISBN 978-88-99517-01-4
English Version
9 788899 517014
the profession of commercialista in italy
the profession
of commercialista
in italy
Consiglio Nazionale
dei Dottori Commercialisti
e degli Esperti Contabili

Consiglio Nazionale dei Dottori Commercialisti e degli

Transcription

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