I sindaci nelle cooperative di credito: un'occasione mancata

[Autom. eng. transl.] The recent d.lg. 88/1992 provides, among other things, that the auditors must be chosen from among those registered in the register of auditors. A doubt has arisen as to whether this rule is applicable, or not, to cooperative societies and therefore, for the credit sector, to popular banks and to rural and artisan banks. With reference to the arguments in support of the one and the other thesis, A. excludes that the legislation also concerns cooperative societies, complaining however that the legislator has missed a good opportunity to impose standards of competence even for the mayors of cooperatives.