[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|
|Title of host publication||Commentario T.U.F. Decreto Legislativo 58/1998 e Decreto Legislativo 39/2010|
|Number of pages||27|
|Publication status||Published - 2012|
|Name||Le nuove leggi del diritto dell'economia - Collana diretta da Michele Sandulli e Vittorio Santoro|
- D.Lgs. 39/2010
- revisione legale dei conti