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Regulated profession

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Italy

Dottore commercialista (Italy)

  • Generic name of profession

    Title:
    Accountant/ Tax advisor
  • Identification

    Name of regulated profession:
    Dottore commercialista
    Translation(s):
    undefined
    Country:
    Italy
    Region:
    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:
    http://www.giustizia.it/giustizia/it/mg_1_32.wp

    Regulation

     
    Type of regulation :
    Reserves of activities

    Recognition

     
    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:
    No
    Prior check of qualifications only for individual professionals not benefiting from automatic recognition:
    No
  • 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.

    Translation(s):

    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.

    (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.