(Finance) – Il National Council of Accountants has put the new ‘Rules of conduct of the Board of Statutory Auditors of unlisted companies’ out for public consultation, which update the previous version, published in 2020, to take into account the regulatory changes that have occurred and, more specifically, the definitive entry into force of the Crisis Code of business and insolvency. This is what we read in the note sent.
The Rules put out for public consultation will apply from 1 January 2024. For this reason, for the drafting – continues the note – of the report released on the occasion of the approval of the budget for the 2023 financial year, the control body will be able to follow the indications contained in the specific section of the document dedicated to the structure and content of the report using, if necessary, the report template that the National Council will make available to professionals as usual on its institutional website.
The rules (prepared by the Legal Control and Audit System delegation area, to which the national councilors Gian Luca Ancarani and Maurizio Masini are delegated) are put out for public consultation due to the complexity of the matter and its impact on the profession.