(Finance) – “Not providing for the obligation to include a member of the control body or of the statutory auditor appointed by the Ministry of Economy and Finance in companies that receive public contributions, even indirect, exceeding 100 thousand euros, is an good news. The Union had immediately expressed strong opposition to this provision, requesting the elimination of the controversial article 112 from the 2025 Budget Law, as then happened in the final version we judge it positive, the institutions have listened to the Union and the voices of protest coming from the category, and not only. But now, again from a constructive perspective, we will also need to correct together some critical issues relating to responsibility and compensation for the role involved. derives”. He states it Francesco Cataldi, president of the National Union of Young Chartered Accountants and Accounting Experts.
“The new version of the text – he underlines Michela Boidi, councilor of the Union – requires that the supervisory body ascertains that the use of the contributions has taken place in compliance with the purposes for which they were granted and reports annually to the MEF: this control will be carried out for the contributions considered significant, the parameters of which will be established by a specific decree. In our opinion, this regulatory provision determines a new and important extension of responsibility on the part of the auditors, whose activity already exists
today considered the one with the highest professional risk. The long-awaited and desired modification of art. 2407 of the Civil Code, first signed by the Honorable Schifone, becomes even more crucial.”
Serena Giannuzzi, member of the UNGDCEC arbitratorsfinally underlines how “attention must be paid to the valorisation of this requirement. We believe it is necessary – he continues – that, at least in the implementing decree, the obligation for the shareholders’ meeting to annually decide on an additional compensation due to the supervisory body in presence of contributions to be reported and that this is determined appropriately with respect to the activity to be carried out and the responsibilities that derive from it”.