Accountants, average income rises to EUR 80,848 and is up 10.1%

The differences at territorial level remain very high. The highest average income is recorded in the North-West (EUR 110,850), followed by the North-East (EUR 97,977), the Centre (EUR 77,624), the Islands (EUR 49,953) and the South (EUR 45,006) at the tail end. It must be said, however, that the increase recorded in the Centre (+11.3%), and in the South (+10.9%) is higher than in Northern Italy (+9.2%). The accountants with the highest average income (164,288 euros) are in Bolzano, in second place Milan with 142,762, at the tail end Locri with 30,105 euros

There are 119,952 registered accountants in 2024, down slightly (0.4%) from 120,424 in 2023. A drop that is striking because it is a novelty for chartered accountants (up since 2007) but is due to the cancellation of those who have retired: there are 1,958 new members in 2024, up 5% compared to 1,864 in 2023, and those under 41 are up 1.8 points while those over 60 are down 1.6 points.

The trend in membership is not uniform at territorial level: the North grows by 0.2%, the Centre records - 0.6% and the South - 1%.

Growing by 10.9 per cent companies among professionals, amounting to 1,961 in 2024 (there were 1,768 the previous year); since 2016, when there were 438 Stp in all this form of aggregation has been growing, with a greater increase (between 20 and 40 per cent) between 2017 and 2019.

The female percentage at national level is 34%, but the distribution over the territory is not uniform, in the North-East women make up 37.7% and the highest percentage is in Emilia Romagna with 42%, in the South the female percentage is 30.7% and the lowest value is in Campania (26.3%).

The number of young people under 40 years of age is growing, rising from 14.7 per cent in 2023 to 16.5 per cent in 2024; locally, young people represent 20.2 per cent of those registered in the North and 12.9 per cent of those registered in the South. The drop in the number of practitioners continues, 11,039 in 2024, 11,522 in 2023, 12,781 in 2022 and 13,954 in 2021, the year in which the largest number of practitioners has been recorded since 2016. The decrease in the number of practitioners particularly concerns the regions of the South (- 13.8%), followed at a distance by the North (- 0.7), with the Centre bucking the trend (+ 0.2%).

Among the 100,078 self-employed accountants, the trend varies depending on the pension fund. Cassa dottori commercialisti at the end of 2024 has 73,688 active members (including pensioners still in active service), an increase of 0.5 per cent compared to the previous year; in contrast, the Cassa di previdenza dei ragionieri shows a decrease of 1.8 per cent from 26,875 in 2023 to 26,399 in 2024.

The number of accountants (registered with the Accountants' Pension Fund) grew to 2,407 in 2024 (+171 compared to 2023 and +1,397 compared to 2016).