Navigation path

Search

Regulated profession

Back to homepage Back to previous screen
Italy

Revisore legale (Italy)

  • Generic name of profession

    Title:
    Auditor/ Accountant
  • Identification

    Name of regulated profession:
    Revisore legale
    Translation(s):
    undefined
    Country:
    Italy
    Region:
    All regions
  • Legal information

    Legal basis for regulation

     
    EU Law :
    REGULATION (EC) No 303/2008
    National legislation:
    Decreto legislativo 27 gennaio 2010, n. 39; Decreti del Ministro dell'economia e delle finanze nn. 144 e 145 del 20 giugno 2012 e 146 del 25 giugno 2012
    Useful link:
    http://www.revisionelegale.mef.gov.it/opencms/opencms/Revisione-legale

    Regulation

     
    Type of regulation :
    Reserves of activities

    Recognition

     
    Recognition under:
    REGULATION (EC) No 303/2008
    Additional information :
    and directive 2005/36/CE
    Recognition under Directive 2005/36/EC:
    General system of recognition - primary application
    Qualification level:
    PS3 - Diploma of post-secondary level (3-4 years) , Art. 11 d
    Prior check of qualifications for a temporary and/or occasional provision of services:
    No
  • Activities

    Description of activities:
    Per revisione legale si intende la revisione dei conti annuali o dei conti consolidati effettuata in conformità all’insieme delle disposizioni del decreto legislativo 39/2010 e dei regolamenti attuativi dello stesso o, nel caso in cui sia effettuata in un altro Stato membro dell’Unione Europea, alle disposizioni di attuazione della direttiva 2006/43/CE vigenti in tale Stato membro. Il revisore legale è una persona fisica abilitata a esercitare la revisione legale, ossia, in generale, a verificare che il bilancio di esercizio o consolidato siano conformi alle norme e ai principi che ne disciplinano la redazione e rappresenti in modo veritiero e corretto la situazione patrimoniale, finanziaria ed economica dell’impresa sottoposta a revisione. L'incarico di revisione legale conferito ad un soggetto iscritto al Registro ha durata di tre esercizi (nove esercizi se svolta presso Enti di Interesse Pubblico).
    Translation(s):
    Statutory audit means the audit of annual or consolidated accounts carried out in accordance with all the provisions of Legislative Decree 39/2010 and the implementing regulations thereof, or, in cases where it is carried out in another Member State of the European Union, the provisions implementing Directive 2006/43 / EC in force in that Member State. The statutory auditor is a natural person authorized to exercise the statutory audit, i.e. to ensure in general that the financial statements or consolidated financial statements comply with the rules and principles governing their preparation and give a true and fair view of the patrimonial, financial and economic position of the entity under audit. The statutory audit assignment for a person registered in the Register has a duration of three years (nine years if held at Public Interest Entities). (EN)
The database contains information on regulated professions, statistics on migrating professionals,contact points and competent authorities, as provided by EU Member States, EEA countries and Switzerland.
Each country is responsible for updating information, on its regulated professions, competent authorities and statistics.
The Commission cannot be held responsible for the accuracy of the information. However, if errors are brought to its attention, the Commission undertakes to correct them, if deemed appropriate.