Supervision of statutory auditors and audit firms - CONSOB AND ITS ACTIVITIES
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Register of Statutory Auditors
Auditing firms previously registered in the Special Register held by Consob pursuant to Article 161 of Legislative Decree no. 58/98, repealed following the entry into force of Legislative Decree no. 39/2010, have also entered the Register of Statutory Auditors at the Ministry of Economy and Finance.
Searches for entities entered in the Register of the Ministry of Economy and Finance may be carried out through the following links, divided into Statutory Auditors, Audit Firms and Trainees.
Consob supervision
Consob supervises statutory auditors and audit firms carrying out engagements at Public Interest Entities (PIEs) [1] and/or Entities Subject to an Intermediate Regime (ESRIs) [2]. This supervision covers two main areas:
- supervision of the organisation and statutory audit activities, as well as assurance activities relating to sustainability reporting, which fall within the remit of the Audit Firms Supervision Division;
- supervision in the field of prevention of money laundering, terrorist financing and the financing of proliferation of weapons of mass destruction, which falls within the remit of the Inspectorate Division.
Notes
- Entities identified pursuant to Article 16, paragraph 1, of Legislative Decree no. 39/2010. Public Interest Entities include Italian companies issuing securities admitted to trading on Italian and European Union regulated markets, banks, and insurance and reinsurance undertakings. ↩
- Entities identified pursuant to Article 19-bis, paragraph 1, of Legislative Decree no. 39/2010. By way of example, Entities Subject to an Intermediate Regime include companies managing regulated markets, companies managing clearing and guarantee systems, asset management companies, investment firms, and crypto-asset service providers authorised pursuant to the MiCA Regulation. ↩