For the obligations relating to the biennial composition with creditors, the accountant may request a total compensation of 650 euros, which can be further increased in the event of acceptance of the proposal received from the tax authorities. This is therecommended fee by the Association of Chartered Accountants, which yesterday published a specific Vademecum on compensation, in addition to the one already produced and updated annually by the ANC.
The document, in fact, does not focus on all the activities carried out by those registered in the register, but only on those obligations which, due to their novelty and complexity, are difficult to orient towards for the purposes of determining the compensation. The objective, far from wanting to surreptitiously reintroduce the professional fee, is to offer reference points more up-to-date and advanced than the only ones currently available, namely the parameters of Ministerial Decree 140/2012.
The main novelty concerns the agreed biennial budgetwhich will debut this year and which threatens to also affect the costs incurred by professionals for adapting their IT programs (some software companies have already sent requests for increases).
The Association led by Maria Pia Nucera divides the fulfillment into two distinct activities: the first, he explains, can be classified as tax assistance, consisting of filling out the ISA form (which will be paid separately) and filling out and transmitting the CPB form, for which a fee of 250 euros can be requested. The second, however, will be a real consultancy. The accountant will have to evaluate the convenience of the proposal and to do so he will be asked to develop economic forecasts for his client’s two-year business period. For this, a fee of 400 euros is expected, but in case of adhesion to the agreement, the ADC recommends parameterizing the compensation to the proposed taxable income, with a percentage varying from 1 to 3%.
The document then focuses on reporting of sustainability, a relatively new area in which accountants are investing heavily with a view to creating new professional opportunities (the activity was also included in the draft reform of the regulatory law among the typical skills of members). This reporting, explains the ADC, normally involves a three-year cycle, therefore the fees indicated are to be considered 100% for the first year and 50% for the second and third. The fees for the various activities envisaged (initial audit, strategy development, materiality analysis, report drafting, etc.) are divided by turnover classes of the client company. For those under 10 million, for example, they range from 1,500 to 4 thousand euros, but they can even exceed 12 thousand euros in the case of companies with turnovers over 100 million.
The fee for consultancy inMOG processing (organization, management and control model) must be calculated on an hourly basis, starting from 150 per hour or fraction of an hour, while the fee for the activity of member of thesupervisory body it will be parameterized to the amount of assets and positive income components: from a minimum of 500 euros to a maximum of 2 thousand plus 250 euros for every million or further fraction if assets and positive components exceed 10 million euros.
The fees for the evaluation of the are instead connected to revenues and turnover.adequate structure organisational, administrative and accounting of companies (in any case not less than one thousand euros), for the design and implementation of a system of management control based on analytical accounting and for the management of treasury and cash flows (from 1.5 to 3% with turnover up to one million, from 0.1 to 0.5% over 10 million).
For activities related to the estate planning and the generational transfer of businesses and assets, the compensation must be linked to the value of the assets (from 4 to 6% up to one million, from 1% to 2% over 10 million), while for friendly compositions, i.e. extrajudicial agreements, the transfer of assets and in general all the debtor’s release arrangements, it is advisable to provide a compensation based on the amount of the liabilities: from 4 to 6% with liabilities up to 100 thousand euros, from 0.05 at 0.1% if the liabilities are between 2.5 and 50 million. In any case, writes the ADC, the compensation cannot be less than 4 thousand euros, but reductions (or increases) may be applied based on the number of creditors.
