[Autom. eng. transl.] Legislative Decree 27 January 2010, n. 39 introduces in our system an organic reform of the auditing of the accounts and gathers in a single normative body the criminal cases to protect the correct execution of the control operated by the auditors. The result presents not a few problematic profiles from the political-criminal, systematic and exegetical point of view.
|Translated title of the contribution||[Autom. eng. transl.] THE NEW CRIMINAL REGULATION OF THE LEGAL AUDIT OF THE ACCOUNTS|
|Number of pages||12|
|Journal||DIRITTO PENALE E PROCESSO|
|Publication status||Published - 2010|
- Revisione dei conti
- responsabilità per omesso controllo