Il divieto di costituire società tra professionisti per chi è…

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Campo DC	Valore
dc.identifier	ECF_article_166
dc.title	Il divieto di costituire società tra professionisti per chi è solo revisore legale
dc.contributor.author	Lenzi Diletta
dc.publisher	Edizioni Ca’ Foscari - Digital Publishing
dc.type	Articolo
dc.language.iso	it
dc.identifier.uri	http://edizionicafoscari.it/it/edizioni4/riviste/ricerche-giuridiche/2015/2/il-divieto-di-costituire-societa-tra-professionist/
dc.description.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.
dc.relation.ispartof	Ricerche giuridiche
dc.relation.ispartof	Vol. 4 \| Num. 2 \| Dicembre 2015
dc.issued	2015-12-30
dc.identifier.issn
dc.identifier.eissn	2281-6100
dc.rights	Creative Commons Attribution 4.0 International Public License
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/
dc.identifier.doi	10.14277/2281-6100/RG-4-2-15-5
dc.peer-review	yes

Articolo
open access peer reviewed

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.

Pubblicato

30 Dicembre 2015

Lingua

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.

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