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Ricerche giuridiche | Vol. 4 | Issue 2 | December 2015

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Research Article

Il divieto di costituire società tra professionisti per chi è solo revisore legale

Diletta Lenzi    Università Ca' Foscari Venezia    

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abstract

By starting from a recent stance of the CNDCEC (the Italian National Register of Chartered Accountants) on the (im)possibility to create a Professional Company between auditors and chartered accountants, the article analyses the Italian legal framework on professional partnership corporations and its compatibility with auditors. Particularly, the article focuses on the comparison between auditors and the chartered accountants who are entitled to exercise auditor activities, and it tries to outline the role a “simple” auditor can play in a Professional corporation.

Published
Dec. 30, 2015
Language
IT

permalink http://doi.org/10.14277/2281-6100/RG-4-2-15-5

Copyright: © 2015 Diletta Lenzi. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.