Reform of the accountancy profession: new rules and opportunities for young people
The examination had been postponed at the meeting a week ago. The bill was prepared in the wake of the reform approved by the National Council of the category.
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The discipline of the apprenticeship has been changed, with the possibility of carrying it out entirely during the course of study, three years for chartered accountants and a master's degree for accountants, in order to "reduce the time required for qualification and promote faster access to the world of work". This is one of the new features of the draft law delegating authority to the government to reform the regulations governing the profession of chartered accountant and accountancy expert, approved by the Council of Ministers at the proposal of Justice Minister Carlo Nordio. The examination of the ddl had been postponed at the meeting a week ago. The text was prepared in the wake of the reform approved by the National Council of the category.
OK also for the preliminary examination of a legislative decree with integrations and correctives on the regulation of administrative regimes for the production of energy from renewable sources. Also on the table for preliminary examination is a draft decree of the President of the Republic on the structure and functioning of the National Agency for the Evaluation of the University System and Research (Anvur).
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.The need for a reform of the regulations governing the profession of chartered accountant and accounting expert is explained in the information report on the Ddl: in 18 years, the number of chartered accountants under 40 registered has decreased by 32.3%, while those over 60 have 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 the professional apprenticeship and to take the State Examination to become an accountant have decreased by 63.5 per cent. The reform seeks, therefore, to make the profession more attractive for young people, by allowing the 18-month apprenticeship, which is necessary to be able to take the state exam to register in section A of the register, during the two-year professionalisation period.
The performance of the activity in aggregate form
.One of the objectives of the reform is to encourage the performance of activities in an aggregated form, a formula that allows a wider range of services to be offered and generates 2.4 times more income than those working alone. Hence the decision to organically regulate the exercise of the profession both in associated and corporate form.
The principle of equal remuneration for professional services, including those carried out 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).
