Abstract
[Autom. eng. transl.] The new regulation introduced by Legislative Decree 27 January 2010, n. 39 has profoundly reformed the division of responsibilities between the various administrative authorities with reference to supervisory tasks. The duties for the application of administrative sanctions also correspond to the tasks relating to supervision in an almost perfectly symmetrical way. The sanctioning framework also presents significant new elements with respect to the past, in a perspective of greater effectiveness of the system. Although the previous legislation is destined to remain in force, for certain aspects, until the enactment of implementing provisions, with consequent problems of intertemporal law, this work will illustrate the salient features and the main problems of interpretation of the new discipline, with reference to to supervision, as to the imposition of administrative sanctions.
Translated title of the contribution | [Autom. eng. transl.] The new discipline of auditors: supervision and administrative sanctions |
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Original language | Italian |
Pages (from-to) | 39-44 |
Number of pages | 6 |
Journal | LE SOCIETÀ |
Volume | 2010 |
Publication status | Published - 2010 |
Keywords
- revisori legali
- sanzioni amministrative
- vigilanza