Accountants' reform, amendments with a focus on typical activities

Fifty amendments have been tabled to the draft delegated law for thereform of the order of chartered accountants and accounting experts, and 49 of them concern Article 2, which establishes the guiding principles and criteria that the decree is to follow. This is what emerges from the 'uncorrected draft' of 25 February that Il Sole 24 Ore was able to view.

Four amendments concern the activities that are the object of the profession (Article 2(1)(a)) and request that the reference, now present, to Law 4/2013 be removed. In particular, the proxy bill Ac 2628 presented at first reading in the Justice Commission of the Chamber of Deputies on 26 September 2025 states that the reform must reorganise the activities covered by theprofession by reordering the provisions in force, indicating the activities reserved by law and the typical activities of the profession in the areas of tax, economic-corporate, financial, corporate and business crisis "without prejudice to the competences in the aforementioned areas attributed by the regulations in force to other regulated professions or to the professions not organised pursuant to Law 4 of 2013". Three amendments call for the deletion of the entire quoted sentence - which concerns both other professional orders and non-organised professions such as the tax accountants - while one amendment calls for the deletion of only the part concerning the professions under Law 4/2013.

A harsh comment from the president of Int, the National Institute of Taxation, Riccardo Alemanno, who speaks of amendments of a corporate nature and detrimental to competition that want to cancel, from the delegated law reforming the accountancy profession, the justprotection of the activities carried out by associative professionals under Law 4/2013. Alemanno recalls that the Constitutional Court with its ruling 418/96 has well defined the concept of freedom of exercise of professionalself-employment.

Satisfied, on the other hand, is ANC president Marco Cuchel, who immediately called for the deletion of the ex law 4/2013 reference, considered a critical element in terms of the clarity of the professional perimeter, the coherence of the orderly system, and the protection of the guarantee function performed in the public interest.

The rapporteur in the House Committee on Justice, the Honourable Alessandro Palombi, does not give his opinion at the moment: 'I intend to listen to the hearings again before making an assessment on the merits.