Audit Firms

The Special Register of Audit Firms is held by Consob pursuant to article 161 of the Italian Legislative Decree no. 58 of 24 February 1998, and article 43, subsection 1, paragraph i), of the Italian Legislative Decree no. 39 of 27 January 2010. 

Consult the Special Register
 

 Third Country Auditors and Audit Entities

Section of the Special Register held by Consob on the Third Country Auditors and Audit Entities. 

According to article 43, subsection 9, of the Italian Legislative Decree no. 39 of 27 January 2010, until setup of the Register of Statutory Auditors by the Italian Ministry of Economy and Finance, Consob shall register, on a transitional basis third country auditors and audit entities referred to in article 34, subsection 1, in a specific section of the Special Register of Audit Firms envisaged in article 161 of the Italian Legislative Decree no. 58 of 24 February 1998, in accordance with the terms and conditions established by Consob’s resolution no. 17439 of 27 July 2010.

The Section is divided into:

-  Section A, in which third country auditors and audit entities are registered in compliance with the European Commission Decision of 29 July 2008;

-   Section B, in which third country auditors and audit entities are registered in compliance with article 45, paragraph 1, of Directive 2006/43/EC.

Consult Section A