June 27, 2024, 10:08 am
3 min read
ACIREALE – The crisis code, with the introduction of the second paragraph of the art. 2086 of the civil code with reference to Business Management, specifically provides that the entrepreneur who operates in a collective form.
Therefore partnerships (SNC and SAS) and joint-stock companies (SRL and SPA), must establish an adequate organizational, administrative and accounting structure that allows him to constantly monitor the performance of the management in order to prevent any situation of imbalance that could bring his company into a state of crisis and also lose business continuity.
This was also discussed in the AIAS Acireale Conference Room during the conference
“Adequate organisational, administrative and accounting structures – Impact on the responsibility of directors, auditors and company professionals – Amendments to the Civil Code and new organizational obligations pursuant to art. 2086 CC”.
Organized from the Adocec of the Aci, fromForensic Association of Acesefrom theUnion of Young Chartered Accountants and Accounting Experts of Cataniafrom theOrder of Chartered Accountants and gods Accounting Experts of Catania and fromBar Association of Catania.
Moderated by Fabrizio Leotta, president of Adocec of the Aci and introduced by Giuseppe Lo Faro (Secretary of the Acese Forensic Association), the conference gave space to speeches by Salvatore Nicotra (Chartered Accountant and Legal Auditor), Dario Walter Giuffrida (Chartered Accountant and Legal Auditor), Giuseppe Coniglione (Civil Lawyer), Giampiero Torrisi (Criminal Lawyer), Fabio Regolo (Deputy Public Prosecutor at the Court of Catania).
The issues on the table were the adequate organizational structures, the internal control obligations, the supervision of the board of auditors and the role of the auditor, the civil and criminal responsibilities of the directors and auditors for the failure to adopt the adequate structures, the role of the PM.
“It was an opportunity to discuss also of the new Business Crisis Code – stated Fabrizio Leotta, Adocec president of the Aci – and of the obligations deriving from them.
These also extend to collective bodies operating in the third sector and to the individual entrepreneur who must in any case adopt suitable measures to promptly detect the state of crisis of his company. In the absence of all this, both the civil and criminal responsibilities that entrepreneurs and accountants may face are significant, both in their capacity as members of the boards of auditors and as company consultants.
It is for this reason that we thought it useful to discuss of these topics to raise awareness among colleagues and the entrepreneurial fabric on these issues that involve companies, accountants and lawyers across the board.
We are faced with a new cultural challenge that must necessarily begin from an approach that is as pragmatic and objective as possible to the performance and prospective analysis of each company, and this can only happen with the contribution of all the actors involved in the life of a company”.
Salvatore Nicotra reported on the Adequate Organizational Structures and discussed the impact on operation and management for collective entrepreneurs and individual entrepreneurs and control models.
Dario Walter Giuffrida elaborated the topic of internal control obligations, the supervision of the board of auditors and the role of the auditor. Giuseppe Coniglione focused on the civil responsibilities of directors and auditors for the failure to adopt adequate structures, while Giampiero Torrisi on the criminal responsibilities of the same.
The proceedings closed with the speech of Fabio Regolo, Deputy Public Prosecutor at the Court of Catania, contributing to the Conference with a lecture on the role of the PM.
Leggi qui tutte le notizie di Catania
Published on
June 27, 2024, 10:08
