Statutory auditors and audit firms

Testo di esempio

This section provides the main information on Consob’s supervisory activities concerning statutory auditors and audit firms.

Register of statutory auditors

The Register of statutory auditors is maintained by the Ministry of Economy and Finance (MEF).

Through the Register, it is possible to consult information relating to:

  • statutory auditors
  • audit firms
  • trainees

Consultation is available through the portal of the Ministry of Economy and Finance.

Supervision of statutory auditors and audit firms

 

Consob supervises statutory auditors and audit firms carrying out engagements at:

  • Public Interest Entities (PIEs)
  • Entities subject to the intermediate regime (ESRIs)

Supervision covers, among other aspects, their organisation, statutory audit activities and assurance functions, as well as matters relating to the prevention of money laundering and terrorist financing.

Third-country auditors and audit entities

A dedicated section for auditors and audit entities from third countries has been established in the Register of statutory auditors, in accordance with European and national legislation.

The section is divided into:

  • Part A – entities assessed as equivalent
  • Part B – entities not assessed as equivalent

Updated lists and the applicable regulatory references are available.

Lists pursuant to article 16(3) of Regulation (EU) No. 537/2014

Pursuant to Regulation (EU) No. 537/2014, Consob publishes the lists of auditors and audit firms carrying out engagements at Public Interest Entities, based on the revenue generated from such engagements.

The lists are updated periodically and are available for consultation online.

see also