Auditing Firms

Special Register of Audit Firms held by Consob until 12 September 2012, 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.

From 13 September 2012 is setup the Register of Statutory Auditors by the Italian Ministry of Economy an Finance in which will transit also audit firms previously registered in the Special Register of Audit Firms held by Consob. 

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 the setting up by the Italian Ministry of Economy and finance of the Regulation referred to in article 34, subsection 1 of the same Legislative Decree, Consob shall register - on a transitional basis - third country auditors and audit entities 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, subsequently amended by Consob's resolution no. 18081 of 25 January 2012.

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