Professionals

At the eleventh hour comes the postponement for the text on accountants

Examination started: the bill could be passed at the next Council meeting

by Federica Micardi and Valeria Uva

3' min read

3' min read

Postponement of the draft law delegation for the reform of commercialists: the measure was not approved yesterday, Thursday 4 September, by the Council of Ministers. The examination of the bill on accountants was started and then postponed, possibly to the next Council of Ministers. A postponement confirmed by President Giorgia Meloni who, in a statement last night, confirmed that the Council of Ministers had also started examining the bill on chartered accountants and accounting experts.

The previous one

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The decree envisaged a series of principles and guiding criteria ranging over numerous aspects, which were already present in the revised text of Legislative Decree 139 presented by the National Council in November last year.

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The need for a reform of the category is explained in the information report to the bill: in 18 years, the number of chartered accountants under 40 registered has decreased by 32.3%, while the number over 60 has increased by 64.3%, partly due to the increase in the retirement age; the average age has risen from 47.4 to 52.5 years and those who choose to carry out professional apprenticeship and to take the State Examination to become an accountant decreased by 63.5 per cent.

The reform thus seeks to make the profession more attractive to young people, by allowing the 18-month internship, necessary to be able to take the state exam to register in section A of the register, during the two-year professionalisation period.

The bill also provides for the reorganisation of the activities covered by the profession of chartered accountant and accounting expert and the introduction of an organic discipline on specialisation for those registered in section A of the Register. One of the objectives of the reform is to encourage the carrying out of activities in aggregate form, a formula that makes it possible to offer a broader range of services and record 2.4 times more income than those working alone. Hence the decision to organically regulate the exercise of the profession in both associated and corporate form. Also planned is the reorganisation of the discipline on incompatibilities, which should become less stringent than the current one and provide for temporary exceptions in specific cases.

The principle of equal remuneration for professional services, including those performed in associated or corporate form, is introduced into the legal system with the updating of the parameters (which have been at a standstill for thirteen years).

The electoral system

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There were also many speeches concerning theelectoral system and the representatives of the category, both local and national.

The bill aims to redefine the regulations on access to elective offices in order to allow young people access, guarantee respect for equal opportunities and introduce safeguards for the representation of minorities. The cases of incompatibility, decadence and suspension for members of the territorial Order Councils and the National Council will also be reviewed and rationalised.

A delicate passage that, in order to be understood, must be filled with content is that of Article 2, point o), which, in the first part, provides for 'the revision of the size classes of territorial orders in order to take into account the complexity of management in relation to the number of members'; the way it is written, it seems to change the electoral weight that individual orders have today, based on the number of registered members. Hot topic in recent months.

Other Themes

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Another change that requires careful consideration, which has been pointed out in recent months by a number of trade unions (including Adc and ANC), concerns the possibility for accountants to open joint stock companies, an option that, if not well regulated, could create difficulties for the category's social security funds (Cassa dottori commercialisti and Cassa ragionieri), encouraging tax evasion. On this issue, it must be said, the president of the category, Elbano de Nuccio, has already expressed himself, assuring that this risk will be avoided.

Finally, the decree provides for the inclusion of possible collective forms of liability insurance underwritten by the National Council and modulable by individual professionals.

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