Commento sub artt. 39, 40, 41, 42 e 43 del D.Lgs. 39/2010, Attuazione della direttiva 2006/43/CE, relativa alle revisioni leali dei conti annuali e dei conti consolidati, che modifica le direttive 78/660/CEE e 83/349/CEE, e che abroga la direttiva 84/253/CEE

Translated title of the contribution: [Autom. eng. transl.] Comment under articles 39, 40, 41, 42 and 43 of Legislative Decree 39/2010, Implementation of Directive 2006/43 / EC, relating to fair audits of annual accounts and consolidated accounts, which amends Directives 78/660 / EEC and 83 / 349 / EEC, and repealing Directive 84/253 / EEC

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The D. lgs. January 27, 2010, n. 39 represents the point of arrival, within our system, of a process of increasing attention by the national and EU legislator for the statutory audit of accounts. The aforementioned legislative decree transposes the 2006/43 / EC Directive on the statutory audit of accounts into Italian law, which in turn constitutes the European response to the financial-accounting scandals that have occurred over the last decade and includes among its purpose of restoring trust in the audit and financial markets. The 2006 Directive, influenced by the US experience of the Sarbanes-Oxley Act (SOX) of 2002, has profoundly innovated the relevant EU legislation. The transposition of the same was followed by an important intervention on the codicistic plant and on the main related laws, such as the tuf, the tub and the insurance code, through the replacement and repeal of numerous rules and the direct regulation of relevant aspects of the matter. by the legislative decree in question.
Translated title of the contribution[Autom. eng. transl.] Comment under articles 39, 40, 41, 42 and 43 of Legislative Decree 39/2010, Implementation of Directive 2006/43 / EC, relating to fair audits of annual accounts and consolidated accounts, which amends Directives 78/660 / EEC and 83 / 349 / EEC, and repealing Directive 84/253 / EEC
Original languageItalian
Title of host publicationCommentario T.U.F. Decreto Legislativo 58/1998 e Decreto Legislativo 39/2010
EditorsFRANCESCO VELLA
Pages2137-2163
Number of pages27
Publication statusPublished - 2012

Publication series

NameLe nuove leggi del diritto dell'economia - Collana diretta da Michele Sandulli e Vittorio Santoro

Keywords

  • D.Lgs. 39/2010
  • revisione legale dei conti

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] Comment under articles 39, 40, 41, 42 and 43 of Legislative Decree 39/2010, Implementation of Directive 2006/43 / EC, relating to fair audits of annual accounts and consolidated accounts, which amends Directives 78/660 / EEC and 83 / 349 / EEC, and repealing Directive 84/253 / EEC'. Together they form a unique fingerprint.

Cite this