Nuove norme di comportamento per i sindaci di società non quotate

[Autom. eng. transl.] Last December 2020, the National Council of Chartered Accountants and Accounting Experts published the new "Rules of conduct of the board of statutory auditors of unlisted companies", long overdue, which replace those issued in 2015, bringing some updates compared to the latter and introducing significant innovations. The main ones concern, among other things, the independence of the non-auditor auditor, the coordination between the report of the board of statutory auditors and that of the auditor, in the event that this contains a no opinion in relation to the contents of the financial statements, the - supervision in companies with sole director. The new rules went into effect on January 1, 2021.