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Regulated profession

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Dottore commercialista (Italy)

  • Generic name of profession

    Accountant/ Tax advisor
  • Identification

    Name of regulated profession:
    Dottore commercialista
    All regions
  • Legal information

    Legal basis for regulation

    EU Law :
    REGULATION (EC) No 303/2008
    National legislation:

    D.lgs. 28 giugno 2005, n. 139

    Useful link:


    Type of regulation :
    Reserves of activities


    Recognition under:
    DIRECTIVE 2005/36/EC
    Additional information :
    Recognition under Directive 2005/36/EC:
    General system of recognition - primary application
    Qualification level:
    PSM - Diploma from post-secondary level (more than 4 years) , Art. 11 e
    Prior check of qualifications for a temporary and/or occasional provision of services:
    Prior check of qualifications only for individual professionals not benefiting from automatic recognition:
  • Activities

    Description of activities:

    L’ordinamento riconosce competenza specifica in economia aziendale e diritto d’impresa, materie economiche, finanziarie, tributarie, societarie e amministrative. Formano oggetto della professione le seguenti attività: a) l'amministrazione e la liquidazione di aziende, di patrimoni e di singoli beni; b) le perizie e le consulenze tecniche; c) le ispezioni e le revisioni amministrative; d) la verificazione e ogni altra indagine in merito alla attendibilità di bilanci, di conti, di scritture e di ogni altro documento contabile delle imprese ed enti pubblici e privati; e) i regolamenti e le liquidazioni di avarie; f) le funzioni di sindaco e di revisore nelle società commerciali, enti non commerciali ed enti pubblici.


    The law recognizes specific expertise in business management and business law, economics, finance, tax, corporate and administrative matters. The following activities are the subject of the profession,: a) the administration and liquidation of companies, assets and individual assets; b) surveys and technical advice; c) inspections and administrative reviews; d) verification and any further investigation regarding the reliability of financial statements, accounts and records and of any other accounting document of public and private entities; e) regulations and liquidations of failures; f) the functions of mayor and auditor in commercial companies, non-profit organizations and public bodies.

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